reglab/housing_qa huggingface dataset:
MT Code § 15-50-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 1. General Provisions|15-50-101. Definitions

  15-50-101. Definitions. As used in this chapter, the following definitions apply:   (1) "Department" means the department of revenue as provided in 2-15-1301.   (2) "Gross receipts" means all receipts from sources within the state, whether in the form of money, credits, or other valuable consideration, received from, engaging in, or conducting a business, without deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, taxes, losses, or any other expense whatsoever. However, gross receipts does not include cash discounts allowed and taken on sales and sales refunds, either in cash or by credit, uncollectible accounts written off from time to time, or payments received in final liquidation of accounts included in the gross receipts of any previous return made by the person.   (3) (a) "Public contractor" means any person who submits a proposal to perform or enters into a contract for performing public construction work in the state with the federal government or state of Montana; with any board, commission, or department of the state; with any board of county commissioners, any city or town council, or any agency of any of them; or with any other public board, body, commission, or agency authorized to let or award contracts for any public work when the contract cost, value, or price exceeds the sum of $5,000.   (b) The term public contractor includes subcontractors undertaking to perform work covered by the original contract or any part of the contract when the contract cost, value, or price exceeds the sum of $5,000.   History: En. Sec. 1, Ch. 195, L. 1967; amd. Sec. 12, Ch. 52, L. 1977; R.C.M. 1947, 84-3501(3); MCA 1981, 15-50-101; redes. 37-71-101 by Code Commissioner, 1983; Sec. 37-71-101(3), MCA 1983; redes. 15-50-101 by Code Commissioner, 1985; amd. Sec. 1, Ch. 558, L. 1995; amd. Sec. 37, Ch. 51, L. 1999.
MT Code § 15-50-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 1. General Provisions|15-50-102. Renumbered 37-71-102

  15-50-102. Renumbered 37-71-102. Code Commissioner, 1983.
MT Code § 15-50-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 1. General Provisions|15-50-103. Renumbered 37-71-103

  15-50-103. Renumbered 37-71-103. Code Commissioner, 1983.
MT Code § 15-50-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 1. General Provisions|15-50-104. Renumbered 37-71-104

  15-50-104. Renumbered 37-71-104. Code Commissioner, 1983.
MT Code § 15-50-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 1. General Provisions|15-50-105. Renumbered 37-71-105

  15-50-105. Renumbered 37-71-105. Code Commissioner, 1983.
MT Code § 15-50-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 2. Tax on Contractors|15-50-201. Renumbered 37-71-201

  15-50-201. Renumbered 37-71-201. Code Commissioner, 1983.
MT Code § 15-50-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 2. Tax on Contractors|15-50-202. Renumbered 37-71-202

  15-50-202. Renumbered 37-71-202. Code Commissioner, 1983.
MT Code § 15-50-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 2. Tax on Contractors|15-50-203. Renumbered 37-71-203

  15-50-203. Renumbered 37-71-203. Code Commissioner, 1983.
MT Code § 15-50-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 2. Tax on Contractors|15-50-204. Renumbered 37-71-204

  15-50-204. Renumbered 37-71-204. Code Commissioner, 1983.
MT Code § 15-50-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 2. Tax on Contractors|15-50-205. Tax imposed on gross receipts from public contracts

  15-50-205. Tax imposed on gross receipts from public contracts. (1) A public contractor, unless the contractor constructs or works on a federal research facility, shall pay to the department a license fee in a sum equal to 1% of the gross receipts, as defined in 15-50-101, from public contracts during the income year in which the public contractor receives payment.   (2) The license fee must be computed upon the basis of the entire contract for each separate contract let by any of the public bodies as provided for in 15-50-206.   History: En. Sec. 5, Ch. 178, L. 1935; re-en. Sec. 2433.5, R.C.M. 1935; amd. Sec. 1, Ch. 113, L. 1939; amd. Sec. 2, Ch. 195, L. 1967; amd. Sec. 1, Ch. 180, L. 1974; R.C.M. 1947, 84-3505(part); amd. Sec. 7, Ch. 240, L. 1983; amd. Sec. 1, Ch. 741, L. 1985; amd. Sec. 2, Ch. 558, L. 1995; amd. Sec. 36, Ch. 114, L. 2003.
MT Code § 15-50-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 2. Tax on Contractors|15-50-206. Withholding license fee from payments -- refunds

  15-50-206. Withholding license fee from payments -- refunds. (1) The prime contractor shall withhold the 1% license fee from payments to subcontractors and inform the department on prescribed forms of the amount of the 1% license fee in the prime contractor's account to be allocated and transferred to the subcontractor. The notification to transfer portions of the 1% license fee must be filed within 30 days after each payment is made to subcontractors. If any prime contractor fails to file the required allocation and transfer report at the time required under the provisions of this chapter, a penalty computed at the rate of 10% of the 1% license fee withheld from subcontractors is due from the prime contractor.   (2) The state, county, city, or any agency or department of the state, county, or city for whom the contractor is performing public work shall withhold, in addition to other amounts withheld as provided by law, 1% of all payments due the contractor and shall transmit that money to the department. If the 1% of gross receipts, as defined in 15-50-101, is not withheld as provided, the contractor shall make payment of these amounts to the department within 30 days after the date on which the contractor receives each increment of payment for work performed by the contractor.   (3) Any overpayment of the 1% of gross receipts, as defined in 15-50-101, withheld or paid by any contractor must be refunded by the department at the end of the income year upon written application.   History: (1)En. Sec. 5, Ch. 178, L. 1935; re-en. Sec. 2433.5, R.C.M. 1935; amd. Sec. 1, Ch. 113, L. 1939; amd. Sec. 2, Ch. 195, L. 1967; amd. Sec. 1, Ch. 180, L. 1974; Sec. 84-3505, R.C.M. 1947; (2), (3)En. Sec. 3, Ch. 195, L. 1967; amd. Sec. 144, Ch. 516, L. 1973; Sec. 84-3513, R.C.M. 1947; R.C.M. 1947, 84-3505(part), 84-3513; amd. Sec. 8, Ch. 240, L. 1983; amd. Sec. 3, Ch. 558, L. 1995; amd. Sec. 37, Ch. 114, L. 2003.
MT Code § 15-50-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 2. Tax on Contractors|15-50-207. Credit against other taxes -- credit for personal property taxes and certain fees

  15-50-207. Credit against other taxes -- credit for personal property taxes and certain fees. (1) (a) The additional license fees withheld or otherwise paid as provided in this chapter may be used as a credit on the contractor's corporate income tax provided for in chapter 31 of this title or on the contractor's income tax provided for in chapter 30, depending upon the type of tax the contractor is required to pay under the laws of the state.   (b) The credit allowed under this subsection (1) may be used as a carryforward against taxes imposed by chapter 30 or 31 for the 5 succeeding tax years. The entire amount of the credit not used in the year earned must be carried first to the earliest tax year in which the credit may be applied and then to each succeeding tax year.   (2) Personal property taxes and the fee in lieu of tax on buses, trucks having a manufacturer's rated capacity of more than 1 ton, or truck tractors, as provided in 61-3-529, and the registration fee on light vehicles, as provided in 61-3-321(2) and 61-3-562, paid in Montana on any personal property or vehicle of the contractor that is used in the business of the contractor and is located within this state may be credited against the license fees required under this chapter. However, in computing the tax credit allowed by this section against the contractor's income tax or corporate income tax, the tax credit against the license fees required under this chapter may not be considered as license fees paid for the purpose of the income tax or corporate income tax credit.   History: En. Sec. 4, Ch. 195, L. 1967; R.C.M. 1947, 84-3514; amd. Sec. 22, Ch. 614, L. 1981; amd. Sec. 12, Ch. 516, L. 1985; amd. Sec. 14, Ch. 611, L. 1987; amd. Sec. 8, Ch. 496, L. 1997; amd. Sec. 11, Ch. 515, L. 1999; amd. Sec. 1, Ch. 454, L. 2005; amd. Sec. 15, Ch. 542, L. 2005; amd. Sec. 32, Ch. 268, L. 2013.
MT Code § 15-50-208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 2. Tax on Contractors|15-50-208. through 15-50-210 reserved

  15-50-208 through 15-50-210 reserved.
MT Code § 15-50-211 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 2. Tax on Contractors|15-50-211. Renumbered 37-71-211

  15-50-211. Renumbered 37-71-211. Code Commissioner, 1983.
MT Code § 15-50-212 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 2. Tax on Contractors|15-50-212. Renumbered 37-71-212

  15-50-212. Renumbered 37-71-212. Code Commissioner, 1983.
MT Code § 15-50-213 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 2. Tax on Contractors|15-50-213. Renumbered 37-71-213

  15-50-213. Renumbered 37-71-213. Code Commissioner, 1983.
MT Code § 15-50-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 3. Contractor's Tax Return|15-50-301. Rules for contractor's return

  15-50-301. Rules for contractor's return. The department shall establish rules requiring public contractors to file a contractor's return showing public works contracts performed during a calendar year.   History: (1)En. Sec. 5, Ch. 195, L. 1967; amd. Sec. 145, Ch. 516, L. 1973; R.C.M. 1947, 84-3515(part); (2)En. Sec. 6, Ch. 195, L. 1967; amd. Sec. 146, Ch. 516, L. 1973; R.C.M. 1947, 84-3516; Sec. 37-71-302(2), MCA 1983; redes. 15-50-301(2) by Code Commissioner, 1985; amd. Sec. 4, Ch. 108, L. 2001.
MT Code § 15-50-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 3. Contractor's Tax Return|15-50-302. Renumbered 37-71-301

  15-50-302. Renumbered 37-71-301. Code Commissioner, 1983.
MT Code § 15-50-303 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 3. Contractor's Tax Return|15-50-303. Renumbered 37-71-302

  15-50-303. Renumbered 37-71-302. Code Commissioner, 1983.
MT Code § 15-50-304 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 3. Contractor's Tax Return|15-50-304. Statute of limitations

  15-50-304. Statute of limitations. (1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a public contractor's gross receipts tax return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered filed on the last day. If the taxpayer, before the expiration of the 5-year period, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.   (2) No refund or credit may be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the taxpayer files a claim therefor or the department of revenue determines the existence of the overpayment and approves the refund or credit thereof. If the taxpayer agrees in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a credit or refund allowed if no claim is filed is automatically extended.   (3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If the return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery by the department of the fraud.   History: En. Sec. 1, Ch. 437, L. 1985.
MT Code § 15-50-305 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 3. Contractor's Tax Return|15-50-305. and 15-50-306 reserved

  15-50-305 and 15-50-306 reserved.
MT Code § 15-50-307 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 3. Contractor's Tax Return|15-50-307. Inspection of books of contractor

  15-50-307. Inspection of books of contractor. The books and records of a public contractor must be subject to inspection by the department during reasonable hours.   History: En. Sec. 4, Ch. 558, L. 1995.
MT Code § 15-50-308 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 3. Contractor's Tax Return|15-50-308. Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice

  15-50-308. Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice. (1) If a person fails to file the statement required by 15-50-206 within the time required or fails to pay the tax required by this chapter on or before the date payment is due, the department shall determine as best it may the total gross income of the person from its contracting business within this state during the quarter.   (2) The department shall compute the amount of license taxes due, including penalty and interest as provided in 15-1-216, from the person and shall mail to the person a letter and tax assessment statement setting forth the amount of delinquent license tax, penalty, and interest due. The letter must advise that if payment is not made, a warrant for distraint may be filed.   History: En. Sec. 5, Ch. 558, L. 1995; amd. Sec. 29, Ch. 594, L. 2005.
MT Code § 15-50-309 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 3. Contractor's Tax Return|15-50-309. Penalty and interest for delinquency -- waiver

  15-50-309. Penalty and interest for delinquency -- waiver. (1) License taxes due under this chapter become delinquent if not paid within 30 days after payment to the contractor. The department shall add to the amount of all delinquent license taxes penalty and interest as provided in 15-1-216.   (2) Penalties imposed by 15-1-216 may be waived by the department pursuant to 15-1-206.   History: En. Sec. 6, Ch. 558, L. 1995; amd. Sec. 32, Ch. 427, L. 1999.
MT Code § 15-50-310 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 3. Contractor's Tax Return|15-50-310. Warrant for distraint

  15-50-310. Warrant for distraint. If all or part of the tax imposed by this chapter 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 claim, lien, or demand that is filed and recorded after the warrant is issued.   History: En. Sec. 7, Ch. 558, L. 1995.
MT Code § 15-50-311 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 50. Public Contractor's Fees and Tax|Part 3. Contractor's Tax Return|15-50-311. Disposal of license taxes

  15-50-311. Disposal of license taxes. License taxes collected under this chapter must be deposited by the department with the state treasurer, who shall, in accordance with the provisions of 17-2-124, credit the license taxes to the state general fund.   History: En. Sec. 8, Ch. 558, L. 1995; amd. Sec. 6, Ch. 475, L. 2007.
MT Code § 15-51-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-101. Rate of tax -- electrical energy producers

  15-51-101. Rate of tax -- electrical energy producers. In addition to the license tax now provided by law, each person or other organization now engaged in the generation, manufacture, or production of electricity and electrical energy in the state of Montana, either through water power or by any other means, for barter, sale, or exchange (and hereinafter referred to as the "producer") shall on or before the 30th day after each calendar quarter, quarterly periods ending March 31, June 30, September 30, and December 31, render a statement to the department of revenue showing the gross amount, except for actual and necessary plant use, required to produce the energy of electricity and electrical energy produced, manufactured, or generated during the preceding calendar quarter without any deduction and shall pay a license tax thereon in the sum of $.0002 per kilowatt hour on all such electricity and electrical energy generated, manufactured, or produced, measured at the place of production and as shown on the statement required in the manner and within the time hereinafter provided.   History: En. Sec. 1, Ch. 51, Ex. L. 1933; re-en. Sec. 2343.1, R.C.M. 1935; amd. Sec. 1, Ch. 83, L. 1937; amd. Sec. 1, Ch. 214, L. 1957; amd. Sec. 1, Ch. 5, Ex. L. 1969; amd. Sec. 1, Ch. 391, L. 1971; amd. Sec. 69, Ch. 516, L. 1973; amd. Sec. 4, Ch. 52, L. 1977; amd. Sec. 1, Ch. 401, L. 1977; R.C.M. 1947, 84-1601.
MT Code § 15-51-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-102. Payment of tax -- may be itemized on customers' bills

  15-51-102. Payment of tax -- may be itemized on customers' bills. The license tax must be remitted with the statement and paid on or before the 30th day of the month after each calendar quarter. A customer's bill or statement may contain an itemized amount of the tax imposed by 15-51-101.   History: En. Sec. 2, Ch. 51, Ex. L. 1933; re-en. Sec. 2343.2, R.C.M. 1935; amd. Sec. 2, Ch. 5, Ex. L. 1969; amd. Sec. 2, Ch. 401, L. 1977; R.C.M. 1947, 84-1602; amd. Sec. 1, Ch. 199, L. 1999; amd. Sec. 28, Ch. 556, L. 1999.
MT Code § 15-51-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-103. Disposition of revenue -- penalty and interest on delinquency

  15-51-103. Disposition of revenue -- penalty and interest on delinquency. The department shall, in accordance with the provisions of 17-2-124, promptly remit the collected taxes to the state treasurer. Taxes not paid on the due date are delinquent, and penalty and interest must be added to the delinquent taxes as provided in 15-1-216.   History: En. Sec. 3, Ch. 51, Ex. L. 1933; amd. Sec. 20(F), Ch. 109, L. 1935; re-en. Sec. 2343.3, R.C.M. 1935; amd. Sec. 1, Ch. 83, L. 1937; amd. Sec. 6, Ch. 14, L. 1941; amd. Sec. 70, Ch. 516, L. 1973; amd. Sec. 3, Ch. 401, L. 1977; R.C.M. 1947, 84-1603; amd. Sec. 11, Ch. 455, L. 1993; amd. Sec. 15, Ch. 18, L. 1995; amd. Sec. 33, Ch. 427, L. 1999; amd. Sec. 7, Ch. 475, L. 2007.
MT Code § 15-51-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-104. Inspection of books of producer

  15-51-104. Inspection of books of producer. The books and records of an electrical energy producer must be subject to inspection by the department during reasonable hours.   History: En. Sec. 5, Ch. 51, Ex. L. 1933; re-en. Sec. 2343.5, R.C.M. 1935; amd. Sec. 72, Ch. 516, L. 1973; amd. Sec. 4, Ch. 401, L. 1977; R.C.M. 1947, 84-1605; amd. Sec. 124, Ch. 27, Sp. L. November 1993.
MT Code § 15-51-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-105. Repealed

  15-51-105. Repealed. Sec. 35, Ch. 581, L. 1979.   History: En. Sec. 8, Ch. 51, Ex. L. 1933; re-en. Sec. 2343.8, R.C.M. 1935; amd. Sec. 74, Ch. 516, L. 1973; amd. Sec. 6, Ch. 126, L. 1977; R.C.M. 1947, 84-1608.
MT Code § 15-51-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-106. Future producers to comply

  15-51-106. Future producers to comply. Any producer of electricity or electrical energy referred to in 15-51-101 who shall hereafter engage in the generation, production, or manufacture of electricity or electrical energy shall immediately upon purchasing or acquiring the plant or installing equipment therefor comply with the requirements of this chapter.   History: En. Sec. 7, Ch. 51, Ex. L. 1933; amd. Sec. 1, Ch. 20, L. 1935; re-en. Sec. 2343.7, R.C.M. 1935; R.C.M. 1947, 84-1607.
MT Code § 15-51-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-107. and 15-51-108 reserved

  15-51-107 and 15-51-108 reserved.
MT Code § 15-51-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-109. Deficiency assessment -- review -- penalty and interest

  15-51-109. Deficiency assessment -- review -- penalty and interest. (1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, pursuant to 15-1-211, of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211.   (2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.   History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 20, Ch. 811, L. 1991; amd. Sec. 34, Ch. 427, L. 1999; amd. Sec. 30, Ch. 594, L. 2005.