reglab/housing_qa huggingface dataset:
MT Code § 15-1-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-206. Waiver of penalties -- interest

  15-1-206. Waiver of penalties -- interest. (1) The department may, in its discretion, waive, for reasonable cause, any penalty assessed by the department.   (2) Whenever the department waives a penalty provided for in this title, it also may, in its discretion, waive interest not to exceed $500 due for each tax period. When the department enters into a payment plan with a taxpayer that allows the taxpayer to make installment payments of delinquent taxes, interest, and penalties, the department may, at the conclusion of the payment plan term, agree to waive an additional $100 of interest for each tax period if the taxpayer has complied with all of the provisions of the payment plan.   History: En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd. Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; R.C.M. 1947, 84-708.1(17); amd. Sec. 1, Ch. 477, L. 1981; amd. Sec. 1, Ch. 68, L. 1999; amd. Sec. 3, Ch. 427, L. 1999; amd. Sec. 1, Ch. 594, L. 2005; amd. Sec. 1, Ch. 308, L. 2015.
MT Code § 15-1-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-207. Writeoff of collection of tax, penalty, or interest -- rules

  15-1-207. Writeoff of collection of tax, penalty, or interest -- rules. (1) The department of revenue may write off the collection of any tax, penalty, or interest due to the state under this title when the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest. The department shall establish procedures to determine the cost-effectiveness of collecting the tax, penalty, or interest. If the department writes off the collection of any tax, penalty, or interest, the department shall place in the taxpayer's file a written justification for the writeoff that includes a determination that attempted collection is not cost-effective.   (2) The department shall prescribe rules to establish the procedures to carry out the purposes of this section.   History: En. Sec. 1, Ch. 84, L. 1991.
MT Code § 15-1-208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-208. Signature alternatives for electronically filed returns

  15-1-208. Signature alternatives for electronically filed returns. (1) The director of revenue may accept tax returns, reports, and documents filed electronically and may prescribe, by rule, methods for signing, subscribing, or verifying electronically filed tax returns, reports, and documents for the purposes of Title 10, chapter 4, part 2, all chapters in Title 15 except chapter 70, Title 16, Title 53, chapter 19, part 3, 69-1-223, 69-1-402, and Title 70, chapter 9, part 8.   (2) The director of the department of transportation may accept tax returns, reports, and documents filed electronically and may prescribe, by rule, methods for signing, subscribing, or verifying electronically filed tax returns for the purposes of Title 15, chapter 70.   (3) Returns, reports, and documents electronically filed in accordance with this section or the methods adopted by rule have the same validity and consequences as physical forms signed by a taxpayer.   History: En. Sec. 2, Ch. 572, L. 1995; amd. Sec. 1, Ch. 6, L. 1997; Sec. 15-30-211, MCA 1995; redes. 15-1-208 by Sec. 2, Ch. 6, L. 1997; amd. Sec. 1, Ch. 27, L. 2015.
MT Code § 15-1-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-209. reserved

  15-1-209 reserved.
MT Code § 15-1-210 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-210. Taxpayer right to know -- centrally assessed property

  15-1-210. Taxpayer right to know -- centrally assessed property. (1) The department shall, in the course of valuing properties, post on its website 30 days prior to the issuance of current year assessment notices the capitalization rate or rates to be used by the department to determine the income indicators of value for centrally assessed property, including supporting information on capitalization studies. The supporting information must include the rationale for adding or deleting a company or property from those included in the study in the prior year.   (2) The department shall display a statement on its website that it will accept comments on the current year capitalization rates and information as provided in subsection (1) for 20 days after posting. The department shall consider the comments prior to issuing the current year assessment notices and shall post a response to each written comment within 20 days of the close of the comment period.   (3) The department shall include all underlying computations when providing a taxpayer with a determination of valuation.   (4) If the department changes its reliance on any indicator of value by more than 15% from the previous year, the department shall provide the taxpayer with a written explanation of the rationale for the change when issuing an initial or final determination of valuation to a taxpayer.   (5) Nothing in this section may be construed as affecting an appraisal judgment.   (6) Inaccuracy or inadequacy of compliance with this section does not invalidate a determination of value or provide independent grounds for appeal.   History: En. Sec. 1, Ch. 276, L. 2011.
MT Code § 15-1-212 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-212. Mediation of valuation disputes -- centrally assessed and industrial properties

  15-1-212. Mediation of valuation disputes -- centrally assessed and industrial properties. (1) For appeals relating to the assessed value of centrally assessed property or industrial property that is assessed annually by the department, the objecting taxpayer may require that all issues raised in the complaint be the subject of a mediation proceeding conducted as provided in 26-1-813. The request for mediation must be accompanied by a fee of $100, payable to the department for deposit in the general fund.  (2) If the taxpayer requests mediation, which must be granted, the request is to be included in the complaint filed with the Montana tax appeal board pursuant to 15-2-302 or, if subsequent to the appeal, upon separate motion to the Montana tax appeal board. If mediation is requested by the taxpayer, the mediation must be conducted no less than 60 days prior to the contested case hearing on all issues raised in the complaint, to be scheduled by the Montana tax appeal board.   (3) The mediation proceeding must be conducted pursuant to 26-1-813 as a private, confidential, and informal dispute resolution. The mediation must be conducted by a person who is not a public employee and must be held at a privately owned facility. Because the mediation proceeding cannot result in a judgment or a compelled agreement, the proceeding is not a governmental operation, and until the dispute between the taxpayer and the department is resolved, either by agreement or through the appeal process, the records of the mediation proceeding may not be disclosed to the public.   (4) Within 45 days after the request for mediation, the mediator must have been selected by the parties and the parties must have scheduled a mediation proceeding unless waived by both parties. A mediation proceeding may not proceed past 120 days without the consent of the objecting taxpayer and the department. Each party is responsible for that party's mediation costs and shall jointly share the costs of the mediator.   (5) A mediator is prohibited from conveying information from one party to another during the mediation unless the source party specifically allows the conveyance of the information.   (6) If the mediation is successful, the department shall value the property that was the subject of the objection as agreed to in the mediation.   (7) If the mediation is unsuccessful, the parties shall proceed to a contested case hearing as scheduled by the Montana tax appeal board.   History: En. Sec. 1, Ch. 419, L. 2013; amd. Sec. 7, Ch. 142, L. 2021.
MT Code § 15-1-213 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-213. Mediation of valuation disputes -- other property taxpayers

  15-1-213. Mediation of valuation disputes -- other property taxpayers. (1) After a final decision of the county tax appeal board relating to the assessed value of property other than centrally assessed property or industrial property valued annually by the department, the objecting taxpayer may require that the assessed value be the subject of a mediation proceeding conducted as provided in 26-1-813. The request for mediation must be accompanied by a fee of $100, payable to the department for deposit in the general fund.  (2) If the taxpayer requests mediation, which must be granted, the request is to be included in the complaint filed with the Montana tax appeal board pursuant to 15-2-302 or, if subsequent to the appeal, upon separate motion to the Montana tax appeal board. If mediation is requested by the taxpayer, the mediation must be conducted no less than 60 days prior to the contested case hearing on all issues raised in the complaint, to be scheduled by the Montana tax appeal board.   (3) The mediation proceeding must be conducted according to 15-1-212(2) through (6).   History: En. Sec. 2, Ch. 419, L. 2013; amd. Sec. 8, Ch. 142, L. 2021.
MT Code § 15-1-214 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-214. and 15-1-215 reserved

  15-1-214 and 15-1-215 reserved.
MT Code § 15-1-217 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-217. Rulemaking authority

  15-1-217. Rulemaking authority. The department shall adopt rules that are necessary to implement and administer 15-1-216.   History: En. Sec. 2, Ch. 427, L. 1999.
MT Code § 15-1-218 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-218. Out-of-state collections -- authority to enter into contracts -- statutory appropriation

  15-1-218. Out-of-state collections -- authority to enter into contracts -- statutory appropriation. The department may enter into contracts with out-of-state attorneys, other state tax agencies, the federal government, and others located outside the state for out-of-state collections of taxes, fees, and other debt owed the state when the department determines that the amount collected under a contract will likely exceed the cost of collection. The department shall deposit the gross amount collected in the account or fund to which the tax, fee, or other debt was originally owed. The costs of collection are statutorily appropriated, as provided in 17-7-502, from the general fund to the department for the purposes of this section.   History: En. Sec. 1, Ch. 327, L. 2007; amd. Sec. 2, Ch. 338, L. 2015.
MT Code § 15-1-219 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-219. and 15-1-220 reserved

  15-1-219 and 15-1-220 reserved.
MT Code § 15-1-221 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-221. Short title

  15-1-221. Short title. Sections 15-1-221 through 15-1-223 may be cited as the "Montana Taxpayer Bill of Rights".   History: En. Sec. 1, Ch. 619, L. 1991.
MT Code § 15-1-223 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-223. Office of taxpayer assistance

  15-1-223. Office of taxpayer assistance. (1) The department of revenue shall establish and maintain an office of taxpayer assistance.   (2) The office shall assist taxpayers by:   (a) providing easily understandable tax information on audits and corrections and review procedures of the department;   (b) providing easily understandable information on appeal procedures;   (c) answering questions regarding preparing and filing of returns and reports with the department; and   (d) locating documents or payments filed with or submitted to the department.   (3) The office of taxpayer assistance shall also:   (a) receive and evaluate complaints related to improper or abusive behavior or inefficient service provided by employees of the department and recommend appropriate action to the director of the department to resolve the complaints;   (b) compile data on the number and type of taxpayer complaints received and evaluate the actions taken to resolve complaints;   (c) survey taxpayers to obtain their evaluation of the quality of service provided by the department;   (d) monitor the department's compliance with the taxpayer bill of rights and report any abuses to the director of the department;   (e) monitor the department's collection activities to:   (i) report any abuses in collection activities by the department to the director;   (ii) recommend to the director whether a particular collection activity should be stopped if the taxpayer has not had an adequate opportunity to discuss alternative means of payment; and   (f) perform any other functions that the director may assign to assist taxpayers in complying with Montana's tax laws.   (4) The department may charge a fee of $1 for processing a complaint.   History: En. Sec. 3, Ch. 619, L. 1991; amd. Sec. 2, Ch. 376, L. 2007.
MT Code § 15-1-224 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-224. through 15-1-229 reserved

  15-1-224 through 15-1-229 reserved.
MT Code § 15-1-230 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-230. Report on income tax credit to committee

  15-1-230. (Temporary) Report on income tax credit to committee. The department shall report to the revenue interim committee biennially, in accordance with 5-11-210, the number and type of taxpayers claiming the credit under 15-30-2328, the total amount of the credit claimed, the total amount of the credit recaptured, and the department's cost associated with administering the credit. (Terminates December 31, 2025--secs. 1 through 15, Ch. 254, L. 2019.)   History: En. Sec. 6, Ch. 537, L. 1997; amd. Sec. 38, Ch. 19, L. 1999; amd. Sec. 1, Ch. 4, L. 2005; amd. Sec. 1, Ch. 3, L. 2015; amd. Sec. 7, Ch. 163, L. 2019.
MT Code § 15-1-231 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-231. Payment of taxes by credit card and other commercially acceptable means

  15-1-231. Payment of taxes by credit card and other commercially acceptable means. (1) The department may accept payment of any tax that it administers, including penalties, interest, and fees, by credit card, debit card, or other commercially acceptable means.   (2) (a) If the payment is made by credit card, debit card, charge card, or similar method, the tax liability is not discharged and the person has not paid the tax until the department receives payment or credit from the financial institution or credit card company responsible for making the payment or credit and the payment or credit is not subsequently charged back to the state by the financial institution or credit card company. Upon receipt of the payment or credit, the amount is considered paid on the date on which the charge was made by the taxpayer, unless the payment or credit is subsequently charged back to the state by the financial institution or credit card company.   (b) Upon notice of nonpayment, the department may charge the person who attempted the payment of the tax a fee not to exceed the costs of processing the claim for payment of the tax. The amount of the fee must be added to the tax due and is collected in the same manner as the tax due.   (3) The taxpayer shall pay all fees required by a financial institution or credit card company for a payment made pursuant to this section.   History: En. Sec. 1, Ch. 50, L. 2001; amd. Sec. 1, Ch. 47, L. 2005.
MT Code § 15-1-232 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 2. Department of Revenue|15-1-232. Deposit of money

  15-1-232. Deposit of money. Money received by the department from the collection of taxes, fees, and debts is subject to the timely deposit requirements of 17-6-105(6) unless the department has submitted and received approval for a modified deposit schedule pursuant to 17-6-105(8).   History: En. Sec. 1, Ch. 51, L. 2003; amd. Sec. 1, Ch. 420, L. 2007.
MT Code § 15-1-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 3. Investigation and Hearings|15-1-301. Investigations by department

  15-1-301. Investigations by department. (1) The department of revenue may examine all cases where evasion or violation of the laws for taxation of property, proceeds, occupation, or business is alleged, complained of, or discovered and ascertain wherein existing laws are ineffective or are improperly or negligently administered.   (2) (a) The department may inspect and examine or cause an inspection and examination of the records of the officers of any municipality whenever such officer has failed, neglected, or refused to return properly the information required by 15-1-201 within the time set by the department. Upon completion of such inspection and examination, the department shall transmit to the clerk or other proper official of the municipality a statement of the expenses incurred by the department to secure the necessary information. Within 60 days after the receipt by the municipality of the above statement, the same shall be audited as other claims of the municipal corporation are audited and shall be paid into the state treasury. If the statement is not paid, the attorney general shall institute an action in the proper court against the municipality to recover the same.   (b) The officers responsible for the furnishing of the information collected pursuant to 15-1-201 shall be jointly and severally liable for any loss the municipality may suffer through their delinquency. No payment may be made to them for salary or on any other account until the cost of such inspection and examination as provided above has been paid into the treasury or to the proper officers of such municipality. They shall also be subject to the other fines and penalties as prescribed by law.   (3) The department may require persons to furnish information concerning their capital, funded or other debt, current assets and liabilities, cost and value of property, earnings, operating and other expenses, taxes, and all other facts which may enable the department to ascertain the value of the relative burdens borne by all kinds of property and occupations in the state.   (4) The department may summon witnesses to appear and give evidence and to produce records, books, papers, and documents relating to any matter which the department has authority to investigate and determine.   (5) In any matter which the department has authority to investigate and determine, it may cause the deposition of witnesses residing within or without the state or absent therefrom to be taken upon notice to the interested party, if any, in like manner that depositions are taken in actions pending in the district court.   History: En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd. Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; R.C.M. 1947, 84-708.1(9) thru (13).
MT Code § 15-1-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 3. Investigation and Hearings|15-1-302. Witnesses -- oaths, contempt, and fees

  15-1-302. Witnesses -- oaths, contempt, and fees. (1) Oaths to witnesses in any investigation by the department may be administered by the director of revenue or the director's agent.   (2) (a) If a witness fails to obey a summons to appear before the department or refuses to testify or answer any material question or to produce records, books, papers, or documents when required to do so, the department shall institute proceedings in the district court to compel obedience to a summons or order of the board or to punish the witness for neglect or refusal to obey the summons.   (b) As required by 15-30-2509, the department, in addition to instituting proceedings to compel obedience to a summons or order shall, as a part of the proceedings, request the court to issue an order requiring the payment of all penalties assessed for the employer's failure to report.   (3) A person who testifies falsely in any material matter under consideration by the department is guilty of perjury and shall be punished accordingly.   (4) Witnesses attending an investigation by the department must receive the same compensation as witnesses in the district court. The compensation must be charged to the proper appropriation for the department.   History: En. Sec. 16, Ch. 3, L. 1923; re-en. Sec. 2122.16, R.C.M. 1935; amd. Sec. 59, Ch. 405, L. 1973; R.C.M. 1947, 84-716; amd. Sec. 8, Ch. 491, L. 1997.
MT Code § 15-1-401 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 4. Protest Payments, Actions to Recover, and Alternative Remedies|15-1-401. Repealed

  15-1-401. Repealed. Sec. 7, Ch. 501, L. 1981.   History: En. Sec. 1, Ch. 188, L. 1921; re-en. Sec. 2409, R.C.M. 1921; re-en. Sec. 2409, R.C.M. 1935; amd. Sec. 1, Ch. 197, L. 1955; amd. Sec. 3, Ch. 126, L. 1963; R.C.M. 1947, 84-4501; amd. Sec. 2, Ch. 581, L. 1979; amd. Sec. 5, Ch. 463, L. 1981.
MT Code § 15-1-403 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 4. Protest Payments, Actions to Recover, and Alternative Remedies|15-1-403. Repealed

  15-1-403. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993.   History: En. Sec. 1, Ch. 108, L. 1905; re-en. Sec. 2743, Rev. C. 1907; amd. Sec. 2, Ch. 135, L. 1909; re-en. Sec. 2270, R.C.M. 1921; amd. Sec. 1, Ch. 142, L. 1925; re-en. Sec. 2270, R.C.M. 1935; amd. Sec. 85, Ch. 405, L. 1973; R.C.M. 1947, 84-4503; amd. Sec. 5, Ch. 501, L. 1981; amd. Sec. 2, Ch. 811, L. 1991.
MT Code § 15-1-404 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 4. Protest Payments, Actions to Recover, and Alternative Remedies|15-1-404. Other remedies superseded

  15-1-404. Other remedies superseded. The remedies hereby provided shall supersede the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes or licenses alleged to be irregularly levied or demanded, except in unusual cases where the remedies hereby provided are deemed by the court to be inadequate.   History: En. Sec. 4026, Pol. C. 1895; re-en. Sec. 2745, Rev. C. 1907; re-en. Sec. 2272, R.C.M. 1921; re-en. Sec. 2272, R.C.M. 1935; R.C.M. 1947, 84-4504; amd. Sec. 7, Ch. 463, L. 1981.
MT Code § 15-1-405 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 4. Protest Payments, Actions to Recover, and Alternative Remedies|15-1-405. Injunction not to be used to restrain enforcement of tax

  15-1-405. Injunction not to be used to restrain enforcement of tax. No injunction must be granted by any court or judge to restrain the collection of any tax or any part thereof or to restrain the sale of any property for the nonpayment of taxes except:   (1) where the tax or the part thereof sought to be enjoined is illegal or is not authorized by law. If the payment of a part of a tax is sought to be enjoined, the other part must be paid before an action can be commenced.   (2) where the property is exempt from taxation.   History: En. Sec. 204, p. 128, L. 1891; re-en. Sec. 4023, Pol. C. 1895; re-en. Sec. 2741, Rev. C. 1907; re-en. Sec. 2268, R.C.M. 1921; re-en. Sec. 2268, R.C.M. 1935; R.C.M. 1947, 84-4505.