reglab/housing_qa huggingface dataset:
MT Code § 15-70-704 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-704. Bonding, release of surety, and additional bond

  15-70-704. Bonding, release of surety, and additional bond. (1) Except as provided in this section, a compressed natural gas dealer's license or a liquefied petroleum gas dealer's license may not be issued to a person and may not be continued in force unless the person has furnished a bond, in a form prescribed by the department, to secure the dealer's compliance with this part and has paid all taxes, interest, and penalties due under this part. The department shall waive the bond requirement of a compressed natural gas dealer or a liquefied petroleum gas dealer who is not subject to the provisions of subsection (2)(a) or (2)(b).   (2) The total amount of the bond or bonds required must be equivalent to twice the compressed natural gas dealer's or the liquefied petroleum gas dealer's estimated quarterly tax payments but may not be less than $1,000 for any compressed natural gas dealer or liquefied petroleum gas dealer who:   (a) requests a compressed natural gas dealer's or a liquefied petroleum gas dealer's license to be reissued after the license was canceled for cause; or   (b) fails to file timely reports and pay the tax due as required by 15-70-714.   (3) A surety on a bond furnished as provided in this section must be released and discharged from any liability to the state accruing on the bond after 30 days from the date when the surety has provided to the department a written request to be released and discharged. However, this provision may not operate to relieve, release, or discharge the surety from any liability already accrued or that accrues before the expiration of the 30-day period. Upon receiving a release request, the department shall promptly notify the compressed natural gas dealer or the liquefied petroleum gas dealer who furnished the bond, and unless the dealer, on or before the expiration of the 30-day period, files a new bond in accordance with the requirements of this section or makes a deposit in lieu of a bond as described in 15-70-701(1)(b), the department shall cancel the dealer's license.   (4) The department may require a compressed natural gas dealer or a liquefied petroleum gas dealer to give a new or additional surety bond or to deposit additional securities pursuant to 15-70-701(1)(b) if the department determines that the security of the surety bond previously filed by the dealer or the market value of the property deposited as security by the dealer is impaired or inadequate. If the compressed natural gas dealer or the liquefied petroleum gas dealer fails to give an additional surety bond or to deposit additional securities within 30 days after being requested to do so by the department, the department shall cancel the dealer's license.   History: En. Sec. 4, Ch. 405, L. 1995; amd. Sec. 4, Ch. 125, L. 1997; amd. Sec. 1, Ch. 38, L. 1999.
MT Code § 15-70-705 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-705. Issuance of license -- grounds for refusal -- hearing

  15-70-705. Issuance of license -- grounds for refusal -- hearing. (1) Except as provided in subsection (2), upon receipt of the application and bond in proper form, the department shall issue to the applicant a license to act as a compressed natural gas dealer or as a liquefied petroleum gas dealer. A license is valid until suspended, revoked for cause, or otherwise canceled.   (2) The department may refuse to issue a compressed natural gas dealer's license or a liquefied petroleum gas dealer's license to any person:   (a) who formerly held a license that, prior to the time of filing the application, has been revoked for cause;   (b) who is not the real party in interest, and the license of the real party in interest has been revoked for cause prior to the time of filing the application; or   (c) upon other sufficient cause being shown.   (3) Before refusing to issue a license, the department shall grant the applicant a hearing and shall provide the dealer with at least 10 days' written notice of the time and place of hearing.   (4) A compressed natural gas dealer's license or a liquefied petroleum gas dealer's license is not transferable.   History: En. Sec. 5, Ch. 405, L. 1995; amd. Sec. 5, Ch. 125, L. 1997.
MT Code § 15-70-706 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-706. Revocation of license -- notice

  15-70-706. Revocation of license -- notice. (1) The department may revoke the license of any compressed natural gas dealer or liquefied petroleum gas dealer for reasonable cause. Before revoking a license, the department shall notify the licensee of the department's intent to revoke the license. The notice must be made by certified mail addressed to the licensee's last-known address shown in the files of the department. The notice must include a statement that the licensee has the right to appear before the department at a time specified in the notice and to show cause, if any, why the license should not be revoked. The time specified by the department may not be more than 30 days or less than 10 days from the date of the notice. At any time prior to and during the hearing, the department may in the exercise of reasonable discretion suspend the license.   (2) Upon revocation of a license, the licensee shall immediately surrender the license to the department for cancellation.   History: En. Sec. 6, Ch. 405, L. 1995; amd. Sec. 6, Ch. 125, L. 1997.
MT Code § 15-70-707 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-707. Cancellation of license upon surrender

  15-70-707. Cancellation of license upon surrender. The department shall cancel a license to act as a compressed natural gas dealer or as a liquefied petroleum gas dealer immediately upon surrender of the license by the licensee.   History: En. Sec. 7, Ch. 405, L. 1995; amd. Sec. 7, Ch. 125, L. 1997.
MT Code § 15-70-708 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-708. through 15-70-710 reserved

  15-70-708 through 15-70-710 reserved.
MT Code § 15-70-711 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-711. Tax on compressed natural gas -- tax on liquefied petroleum gas

  15-70-711. Tax on compressed natural gas -- tax on liquefied petroleum gas. (1) Each compressed natural gas dealer shall collect the tax on compressed natural gas from the user at the time that the compressed natural gas is placed into the supply tank of a motor vehicle.   (2) (a) The total tax due on compressed natural gas is computed according to the formula provided in subsection (2)(b).   (b) T = (R/V) x TV, where:   (i) T is the total tax due;   (ii) R is 7 cents;   (iii) V is 120 cubic feet of compressed natural gas at 14.73 pounds per square inch absolute base pressure; and   (iv) TV is the total volume of compressed natural gas placed into the supply tank of a motor vehicle.   (3) The compressed natural gas dealer shall pay the tax to the department as provided in 15-70-714.   (4) Each liquefied petroleum gas dealer shall collect the tax on liquefied petroleum gas from the user at the time that the liquefied petroleum gas is placed into the supply tank of a motor vehicle.   (5) (a) The total tax due on liquefied petroleum gas is computed according to the formula provided in subsection (5)(b).   (b) T = (C/G) x TG, where:   (i) T is the total tax due;   (ii) C is 5.18 cents;   (iii) G is 1 gallon of liquefied petroleum gas; and   (iv) TG is the total gallons of liquefied petroleum gas placed into the supply tank of a motor vehicle.   (6) The liquefied petroleum gas dealer shall pay the tax to the department as provided in 15-70-714.   (7) The United States, the state of Montana, and any political subdivision of this state are exempt from the levy and imposition of this tax.   History: En. Sec. 8, Ch. 405, L. 1995; amd. Sec. 8, Ch. 125, L. 1997.
MT Code § 15-70-712 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-712. Recordkeeping

  15-70-712. Recordkeeping. (1) Each compressed natural gas dealer, each liquefied petroleum gas dealer, and each person importing, manufacturing, refining, dealing in, transporting, or storing compressed natural gas or liquefied petroleum gas in this state shall keep all records, receipts, invoices, and other pertinent documents that the department may require and shall produce them for the inspection of the department at any time during regular business hours.   (2) The records, receipts, invoices, and other pertinent documents must be kept for a period of at least 3 years from the date on which the return to which they relate was required to have been made.   History: En. Sec. 9, Ch. 405, L. 1995; amd. Sec. 9, Ch. 125, L. 1997.
MT Code § 15-70-713 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-713. Examination of records -- enforcement -- reciprocity

  15-70-713. Examination of records -- enforcement -- reciprocity. (1) The department shall enforce the provisions of this part.   (2) The department or its authorized representative may examine the records, receipts, invoices, documents, and equipment of any compressed natural gas dealer, any liquefied petroleum gas dealer, or any person importing, manufacturing, refining, dealing in, transporting, or storing compressed natural gas or liquefied petroleum gas and may investigate the character of the disposition that any person makes of compressed natural gas or liquefied petroleum gas in order to determine whether all taxes due under this part are being properly reported and paid. If the records, receipts, invoices, documents, and equipment are not maintained in this state at the time of demand, they must be furnished at the direction of the department or at the business location of the dealer or other person and must, if requested by the department, be accompanied by the dealer or other person.   (3) The department shall, upon request from an official who is responsible for the enforcement of the compressed natural gas tax law or the liquefied petroleum gas tax law of any other state, the District of Columbia, the United States, a territory or possession of the United States, or a province of Canada, forward to the official any information that it has relative to the receipt, storage, delivery, sale, use, or other disposition of compressed natural gas or liquefied petroleum gas by any compressed natural gas dealer or liquefied petroleum gas dealer if the other governmental entity furnishes similar information to the department.   History: En. Sec. 10, Ch. 405, L. 1995; amd. Sec. 10, Ch. 125, L. 1997.
MT Code § 15-70-714 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-714. Returns required -- payment

  15-70-714. Returns required -- payment. (1) For the purpose of determining the amount of liability for the tax due under this part, a compressed natural gas dealer and a liquefied petroleum gas dealer shall file with the department a quarterly tax return on forms prescribed by the department.   (2) The dealer shall file the return on or before the last day of the next calendar month following the quarter to which it relates. For good cause, the department may grant a taxpayer a reasonable extension of time for filing, but the extension may not exceed 30 days.   (3) The tax return must be accompanied by payment of the amount of tax due under 15-70-711 for compressed natural gas or liquefied petroleum gas sold during the preceding quarter.   History: En. Sec. 11, Ch. 405, L. 1995; amd. Sec. 11, Ch. 125, L. 1997; amd. Sec. 2, Ch. 38, L. 1999.
MT Code § 15-70-715 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-715. Penalties for refusal or failure to file return or pay tax when due

  15-70-715. Penalties for refusal or failure to file return or pay tax when due. (1) If a compressed natural gas dealer or a liquefied petroleum gas dealer refuses or fails to file a return required by this part within the time prescribed by 15-70-103 and 15-70-714, there is imposed a penalty of $25 or a sum equal to 10% of the tax due, whichever is greater, together with interest at the rate of 1% on the tax due for each calendar month or fraction of a month during which the refusal or failure continues. If a compressed natural gas dealer or a liquefied petroleum gas dealer establishes to the satisfaction of the department that the failure to file a return within the time prescribed was due to reasonable cause, the department shall waive the penalty imposed by this section.   (2) Whenever a compressed natural gas dealer or a liquefied petroleum gas dealer files a return but fails to pay in whole or in part the tax due under this part, there must be added to the unpaid amount due interest at the rate of 1% a month or fraction of a month from the date on which the tax was due to the date of payment in full.   History: En. Sec. 12, Ch. 405, L. 1995; amd. Sec. 12, Ch. 125, L. 1997.
MT Code § 15-70-716 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-716. Deficiency -- penalty

  15-70-716. Deficiency -- penalty. If the department determines that the tax reported by a compressed natural gas dealer or a liquefied petroleum gas dealer is deficient, the department shall assess the deficiency on the basis of information available to the department. There must be added to the deficiency interest on the deficient amount at the rate of 1% a month or fraction of a month from the date on which the return was due.   History: En. Sec. 13, Ch. 405, L. 1995; amd. Sec. 13, Ch. 125, L. 1997.
MT Code § 15-70-717 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-717. Determination if no return made -- penalty -- presumption

  15-70-717. Determination if no return made -- penalty -- presumption. (1) If a compressed natural gas dealer or a liquefied petroleum gas dealer, whether or not the dealer is licensed, fails, neglects, or refuses to file a compressed natural gas tax return or a liquefied petroleum gas tax return when due, the department shall, on the basis of information available to the department, determine the tax liability of the compressed natural gas dealer or the liquefied petroleum gas dealer for the period during which a return was not filed and add to the tax determined the penalty and interest provided for in 15-70-715.   (2) An assessment made by the department pursuant to 15-70-715, 15-70-716, or this section is presumed to be correct. Whenever the validity of the assessment is in question, the burden is on the person who challenges the assessment to establish by a preponderance of the evidence that it is erroneous or excessive.   History: En. Sec. 14, Ch. 405, L. 1995; amd. Sec. 14, Ch. 125, L. 1997.
MT Code § 15-70-718 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-718. Fraudulent return -- penalty

  15-70-718. Fraudulent return -- penalty. If a compressed natural gas dealer or a liquefied petroleum gas dealer files a fraudulent return with intent to evade the tax imposed by this part:   (1) there must be added to the amount of deficiency determined by the department a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month or fraction of a month on the deficiency from the date on which the tax was due to the date of payment. The penalty and interest are in addition to all other penalties prescribed by law.   (2) the person is guilty of a misdemeanor and upon conviction shall be punishable by a fine of not less than $100 or more than $2,000 or imprisonment of not less than 30 days or more than 6 months, or both.   History: En. Sec. 15, Ch. 405, L. 1995; amd. Sec. 15, Ch. 125, L. 1997.
MT Code § 15-70-719 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-719. Warrant for distraint

  15-70-719. Warrant for distraint. If all or part of the tax imposed by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand filed or recorded after the lien is filed by the department. An action may not be maintained to enjoin the collection of all or any part of the tax.   History: En. Sec. 16, Ch. 405, L. 1995; amd. Sec. 33, Ch. 220, L. 2015.
MT Code § 15-70-720 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-720. Statute of limitations

  15-70-720. Statute of limitations. Except in the case of a fraudulent return or of neglect or refusal to make a return, a deficiency must be assessed within 3 years from the due date of the return or the date of filing the return.   History: En. Sec. 17, Ch. 405, L. 1995.
MT Code § 15-71-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated)|Part 1. General Provisions (Repealed and Terminated)|15-71-101. Repealed

  15-71-101. Repealed. Sec. 17, Ch. 125, L. 1997.   History: En. 84-1862 by Sec. 3, Ch. 473, L. 1975; amd. Sec. 1, Ch. 47, L. 1977; R.C.M. 1947, 84-1862; amd. Sec. 1, Ch. 595, L. 1987; amd. Sec. 1, Ch. 94, L. 1991; amd. Sec. 3, Ch. 512, L. 1991.
MT Code § 15-71-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated)|Part 1. General Provisions (Repealed and Terminated)|15-71-102. Repealed

  15-71-102. Repealed. Sec. 17, Ch. 125, L. 1997.   History: En. 84-1862.1 by Sec. 2, Ch. 47, L. 1977; R.C.M. 1947, 84-1862.1; amd. Sec. 1, Ch. 217, L. 1989; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 5, Ch. 575, L. 1993; amd. Sec. 19, Ch. 405, L. 1995.
MT Code § 15-71-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated)|Part 1. General Provisions (Repealed and Terminated)|15-71-103. Repealed

  15-71-103. Repealed. Sec. 17, Ch. 125, L. 1997.   History: En. 84-1863 by Sec. 4, Ch. 473, L. 1975; amd. Sec. 3, Ch. 47, L. 1977; R.C.M. 1947, 84-1863.
MT Code § 15-71-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated)|Part 1. General Provisions (Repealed and Terminated)|15-71-104. Repealed

  15-71-104. Repealed. Sec. 17, Ch. 125, L. 1997.   History: En. 84-1865 by Sec. 6, Ch. 473, L. 1975; R.C.M. 1947, 84-1865; amd. Sec. 1, Ch. 277, L. 1983; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 19, Ch. 455, L. 1993; amd. Sec. 22, Ch. 18, L. 1995; amd. Sec. 13, Ch. 509, L. 1995.
MT Code § 15-71-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated)|Part 1. General Provisions (Repealed and Terminated)|15-71-105. Repealed

  15-71-105. Repealed. Sec. 17, Ch. 125, L. 1997.   History: En. 84-1864 by Sec. 5, Ch. 473, L. 1975; R.C.M. 1947, 84-1864.
MT Code § 15-71-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated)|Part 1. General Provisions (Repealed and Terminated)|15-71-106. through 15-71-109 reserved

  15-71-106 through 15-71-109 reserved.
MT Code § 15-71-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated)|Part 1. General Provisions (Repealed and Terminated)|15-71-110. Repealed

  15-71-110. Repealed. Sec. 17, Ch. 125, L. 1997.   History: En. Sec. 3, Ch. 428, L. 1993.
MT Code § 15-71-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated)|Part 1. General Provisions (Repealed and Terminated)|15-71-111. Terminated

  15-71-111. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992.   History: En. Sec. 19, Ch. 15, Sp. L. July 1992.
MT Code § 15-72-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-101. Short title

  15-72-101. Short title. This part may be cited as the "Electrical Generation Tax Reform Act".   History: En. Sec. 1, Ch. 556, L. 1999.
MT Code § 15-72-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-102. Legislative findings and declaration of purpose

  15-72-102. Legislative findings and declaration of purpose. (1) The legislature finds that the restructuring of the electric utility industry in Montana implemented by Chapter 505, Laws of 1997, including the unbundling of services and the provision that allows Montana customers to choose their supplier of electricity and related services in a competitive market, renders the existing method of property taxation of the electric utility industry an impediment to competition.   (2) The legislature further finds that the restructuring of the electric utility industry necessitates changes to the existing system of property taxation that include reducing the tax rate applied to electrical generation facilities and imposing a replacement tax in order to:   (a) avoid placing a supplier engaged in the business of generating, supplying, or selling electricity at a competitive advantage or disadvantage;   (b) preserve the revenue base of the existing property tax system for taxing jurisdictions in the state;   (c) minimize the shift in tax burden and the imposition of a higher tax burden on consumers of electricity; and   (d) minimize additional administrative costs and the burden of compliance.   (3) The legislature further finds that a reduction in the property tax rates applied to electrical generation facilities must be replaced by a wholesale energy transaction tax imposed on each kilowatt hour of electricity transmitted in the state.   (4) The legislature further finds that existing property tax rates applied to electrical transmission and distribution systems are appropriate for a regulated function.   (5) The legislature therefore declares that there is a compelling public need to modify the existing system of property taxation of electrical generation facilities and to impose a wholesale energy transaction tax on kilowatt hours of electricity transmitted in the state to ensure competitive neutrality and to provide replacement revenue to taxing jurisdictions in the state.   History: En. Sec. 2, Ch. 556, L. 1999; amd. Sec. 39, Ch. 114, L. 2003.