reglab/housing_qa huggingface dataset:
MT Code § 15-68-517 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-517. Interest on deficiency

  15-68-517. Interest on deficiency. Interest accrues on unpaid or delinquent taxes as provided in 15-1-216.   History: En. Sec. 31, Ch. 544, L. 2003.
MT Code § 15-68-518 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-518. and 15-68-519 reserved

  15-68-518 and 15-68-519 reserved.
MT Code § 15-68-520 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-520. Limitations

  15-68-520. Limitations. (1) Except in the case of a person that purposely or knowingly, as those terms are defined in 45-2-101, files a false or fraudulent return violating the provisions of this chapter, a deficiency may not be assessed or collected with respect to a quarter for which a return is filed unless the notice of additional tax proposed to be assessed is mailed to or personally served upon the taxpayer within 5 years from the date that the return was filed. For purposes of this section, a return filed before the last day prescribed for filing is considered to be filed on the last day.   (2) If, before the expiration of the 5-year period prescribed in subsection (1) for assessment of the tax, the taxpayer consents in writing to an assessment after expiration of the 5-year period, a deficiency may be assessed at any time prior to the expiration of the period to which consent was given.   History: En. Sec. 32, Ch. 544, L. 2003.
MT Code § 15-68-521 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-521. through 15-68-524 reserved

  15-68-521 through 15-68-524 reserved.
MT Code § 15-68-525 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 5. Returns and Payment|15-68-525. Refunds -- interest -- limitations

  15-68-525. Refunds -- interest -- limitations. (1) A claim for a refund or credit as a result of overpayment of taxes collected under this chapter must be filed within 5 years of the date that the return was due, without regard to any extension of time for filing.   (2) (a) Interest paid by the department on an overpayment must be paid or credited at the same rate as the rate charged on delinquent taxes under 15-1-216.   (b) Except as provided in subsection (2)(c), interest must be paid from the date that the return was due or the date of overpayment, whichever is later. Interest does not accrue during any period in which the processing of a claim is delayed more than 30 days because the taxpayer has not furnished necessary information.   (c) The department is not required to pay interest if:   (i) the overpayment is refunded or credited within 6 months of the date that a claim was filed; or   (ii) the amount of overpayment and interest does not exceed $1.   History: En. Sec. 33, Ch. 544, L. 2003.
MT Code § 15-68-801 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 8. General Administration|15-68-801. Administration -- rules

  15-68-801. Administration -- rules. The department shall:   (1) administer and enforce the provisions of this chapter;   (2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this chapter; and   (3) adopt rules that may be necessary or appropriate to administer and enforce the provisions of this chapter.   History: En. Sec. 34, Ch. 544, L. 2003.
MT Code § 15-68-802 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 8. General Administration|15-68-802. through 15-68-804 reserved

  15-68-802 through 15-68-804 reserved.
MT Code § 15-68-805 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 8. General Administration|15-68-805. Revocation of corporate license -- appeal

  15-68-805. Revocation of corporate license -- appeal. (1) If a corporation authorized to do business within this state and required to pay the taxes imposed under this chapter fails to comply with any of the provisions of this chapter or any rule of the department, the department may, for reasonable cause, certify to the secretary of state a copy of an order finding that the corporation has failed to comply with specific statutory provisions or rules.  (2) The secretary of state shall, upon receipt of the certification, revoke the certificate authorizing the corporation to do business within this state and may issue a new certificate only when the corporation has obtained from the department an order finding that the corporation has complied with its obligations under this chapter.   (3) An order authorized in this section may not be made until the corporation is given an opportunity for dispute resolution as provided in 15-1-211.   (4) A final decision of the department may be appealed to the Montana tax appeal board.   History: En. Sec. 35, Ch. 544, L. 2003; amd. Sec. 43, Ch. 142, L. 2021.
MT Code § 15-68-806 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 8. General Administration|15-68-806. and 15-68-807 reserved

  15-68-806 and 15-68-807 reserved.
MT Code § 15-68-808 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 8. General Administration|15-68-808. Taxpayer quitting business -- liability of successor

  15-68-808. Taxpayer quitting business -- liability of successor. (1) (a) All taxes payable under this chapter are due and payable immediately whenever a taxpayer quits business, sells, exchanges, or otherwise disposes of the business or disposes of the stock of goods.   (b) The taxpayer shall make a return and pay the taxes due within 10 days after the taxpayer quits business, sells, exchanges, or otherwise disposes of the business or disposes of the stock of goods.   (2) Except as provided in subsection (4), a person that becomes a successor is liable for the full amount of the tax and shall withhold from the sales price payable to the taxpayer a sum sufficient to pay any tax due until the taxpayer produces either a receipt from the department showing payment in full of any tax due or a statement from the department that tax is not due.   (3) If a tax is due but has not been paid as provided in subsection (1)(b), the successor is liable for the payment of the full amount of tax. The payment of the tax by the successor is considered to be a payment upon the sales price, and if the payment is greater in amount than the sales price, the amount of the difference becomes a debt due to the successor from the taxpayer owing the tax under subsection (1).   (4) (a) A successor is not liable for any tax due from the person that the successor acquired a business or stock of goods from if:   (i) the successor gives written notice to the department of the acquisition; and   (ii) an assessment is not issued by the department against the former operator of the business within 6 months of receipt of the notice from the successor.   (b) If an assessment is issued by the department, a copy of the assessment must also be mailed to the successor, or if an assessment is not mailed to the successor, the successor is not liable for the tax due.   History: En. Sec. 36, Ch. 544, L. 2003.
MT Code § 15-68-809 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 8. General Administration|15-68-809. and 15-68-810 reserved

  15-68-809 and 15-68-810 reserved.
MT Code § 15-68-811 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 8. General Administration|15-68-811. Tax as debt

  15-68-811. Tax as debt. (1) The tax imposed by this chapter and related interest and penalties become a personal debt of the person required to file a return from the time that the liability arises, regardless of when the time for payment of the liability occurs.   (2) (a) This section applies to those corporate officers, directors, or shareholders required by the department to personally guarantee the payment of the taxes for their corporations.   (b) The officer or employee of a corporation whose duty it is to collect, truthfully account for, and pay to the state the amounts imposed by this chapter and who fails to pay the tax is liable to the state for the amounts imposed by this chapter and the penalty and interest due on the amounts.   History: En. Sec. 37, Ch. 544, L. 2003.
MT Code § 15-68-812 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 8. General Administration|15-68-812. through 15-68-814 reserved

  15-68-812 through 15-68-814 reserved.
MT Code § 15-68-815 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 8. General Administration|15-68-815. Information -- confidentiality -- agreements with another state

  15-68-815. Information -- confidentiality -- agreements with another state. (1) (a) Except as provided in subsections (2) through (4), it is unlawful for an employee of the department or any other public official or public employee to divulge or otherwise make known information that is disclosed in a report or return required to be filed under this chapter or information that concerns the affairs of the person making the return and that is acquired from the person's records, officers, or employees in an examination or audit.   (b) This section may not be construed to prohibit the department from publishing statistics if they are classified in a way that does not disclose the identity and content of any particular report or return. A person violating the provisions of this section is subject to the penalty provided in 15-30-2618 or 15-31-511 for violating the confidentiality of individual income tax or corporate income tax information.   (2) (a) The department may enter into an agreement with the taxing officials of another state for the interpretation and administration of the laws of their state that provide for the collection of a sales tax or use tax in order to promote fair and equitable administration of the laws and to eliminate double taxation.   (b) In order to implement the provisions of this chapter, the department may furnish information on a reciprocal basis to the taxing officials of another state if the information remains confidential under statutes within the state receiving the information that are similar to this section.   (3) In order to facilitate processing of returns and payment of taxes required by this chapter, the department may contract with vendors and may disclose data to the vendors. The data disclosed must be administered by the vendor in a manner consistent with this section.   (4) This section may not be construed to limit the investigative authority of the legislative branch, as provided in 5-11-106, 5-12-303, or 5-13-309.   History: En. Sec. 38, Ch. 544, L. 2003; amd. Sec. 33, Ch. 268, L. 2013.
MT Code § 15-68-816 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 68. Sales Tax|Part 8. General Administration|15-68-816. through 15-68-819 reserved

  15-68-816 through 15-68-819 reserved.
MT Code § 15-70-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-102. Allocation of funds -- participation in railroad grade crossing protection

  15-70-102. Allocation of funds -- participation in railroad grade crossing protection. (1) The amount determined necessary may be allocated from the highway restricted account provided for in 15-70-126 for each fiscal year for expenditures and commitments made for participation by the department of transportation with railroads in construction of railroad grade crossing protection on any public highway or road, except those designated on the national, primary, or urban highway systems, as defined in 60-1-103, within the state. The department of transportation shall select those grade crossings in the state that, in the opinion of the department, are most in need of additional crossing protection and shall finance the cost of the improvements solely from this allocation.   (2) Signal protection provided under this section is limited to electric or automatic flashing lights or gates, depending on the amount and nature of the hazards present at the crossing, and participation in construction of the signals must be on the same basis and under the same standards as are applicable and used in connection with protection of grade crossings on commission-designated highway systems, as defined in 60-1-103, within the state. The highway restricted account may not be used for protection of grade crossings on the secondary system where the protection is considered necessary and when the cost is financed in part with federal-aid highway funds.   (3) In addition to the funds allocated, counties and cities may authorize the use of funds available to counties and cities under the provisions of 15-70-101 for participation in the installation in grade crossing protection within the county or city.   History: En. 84-1840.1 by Sec. 1, Ch. 399, L. 1973; R.C.M. 1947, 84-1840.1; amd. Sec. 1, Ch. 277, L. 1983; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 11, Ch. 509, L. 1995; amd. Sec. 7, Ch. 267, L. 2017; amd. Sec. 1, Ch. 299, L. 2019.
MT Code § 15-70-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-103. Time of mailing and filing

  15-70-103. Time of mailing and filing. (1) Any claim, statement, remittance, or other document which is transmitted to this state through the United States mail shall be deemed filed and received by this state on the date shown by the post-office cancellation mark stamped upon the envelope or other appropriate wrapper containing it. Any claim, statement, remittance, or other document which is mailed but not received by this state or where received with a cancellation mark that is illegible, erroneous, or omitted shall be deemed filed and received on the date mailed if the sender establishes by competent evidence that the claim, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing. In cases of such nonreceipt of a claim, statement, remittance, or other document, the sender must file with the state a duplicate within 30 days after written notification is given to the sender by the state of its nonreceipt of such claim, statement, remittance, or other document.   (2) If any claim, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States post office of such registration, certification, or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed to the addressee, and the date of registration, certification, or certificate shall be deemed the postmarked date.   (3) If the date for filing any claim, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, the filing shall be considered timely if done on the next business day. Such reports shall be considered filed or received on the date or as provided in this chapter.   History: Ap. p. Sec. 12, Ch. 369, L. 1969; Sec. 84-1856, R.C.M. 1947; Ap. p. Sec. 6, Ch. 162, L. 1955; amd. Sec. 9, Ch. 70, L. 1963; amd. Sec. 1, Ch. 52, L. 1969; amd. Sec. 2, Ch. 61, L. 1969; amd. Sec. 4, Ch. 277, L. 1971; amd. Sec. 83, Ch. 516, L. 1973; amd. Sec. 1, Ch. 258, L. 1977; amd. Sec. 1, Ch. 377, L. 1977; Sec. 84-1835, R.C.M. 1947; R.C.M. 1947, 84-1835(part (a)), 84-1856.
MT Code § 15-70-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-104. Rules to be established by department

  15-70-104. Rules to be established by department. (1) The department of transportation shall adopt, publish, and enforce the rules consistent with and necessary for carrying out the provisions of this chapter.   (2) The department may prescribe, adopt, and enforce reasonable rules relating to the administration and enforcement of parts 4 and 7 and the International Fuel Tax Agreement authorized by 15-70-121.   History: (1)En. Sec. 17, Ch. 369, L. 1969; amd. Sec. 100, Ch. 516, L. 1973; Sec. 84-1861, R.C.M. 1947; (2)En. Sec. 9, Ch. 162, L. 1955; amd. Sec. 1, Ch. 106, L. 1967; amd. Sec. 85, Ch. 516, L. 1973; amd. Sec. 2, Ch. 34, L. 1977; Sec. 84-1838, R.C.M. 1947; R.C.M. 1947, 84-1838(part), 84-1861; amd. Sec. 3, Ch. 111, L. 1989; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 18, Ch. 405, L. 1995; amd. Sec. 1, Ch. 236, L. 1997; amd. Sec. 4, Ch. 220, L. 2015.
MT Code § 15-70-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-105. Writeoff of collection of tax, penalty, or interest -- rules

  15-70-105. Writeoff of collection of tax, penalty, or interest -- rules. (1) (a) The department of transportation may write off the collection of any tax, penalty, or interest due to the state under this chapter whenever the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest.   (b) The department shall establish procedures to determine the cost-effectiveness of collecting the tax, penalty, or interest.   (c) 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 adopt rules to establish the procedures to carry out the purposes of this section.   History: En. Sec. 3, Ch. 428, L. 1993.
MT Code § 15-70-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-106. and 15-70-107 reserved

  15-70-106 and 15-70-107 reserved.
MT Code § 15-70-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-108. Payment of taxes by negotiable instrument

  15-70-108. Payment of taxes by negotiable instrument. The department of transportation is not bound by conditions pertaining to endorsement by the department that are placed on a negotiable instrument by the maker or drawer, tendered to the department for the payment of a tax liability or other liabilities, unless:   (1) the debtor and the department have previously entered into a written agreement that specifies the amount of the debtor's liability; and   (2) the amount tendered is in accordance with the written agreement.   History: En. Sec. 6, Ch. 158, L. 1995.
MT Code § 15-70-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-109. reserved

  15-70-109 reserved.
MT Code § 15-70-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-110. Authority to collect delinquent motor fuel taxes -- offset -- hearing

  15-70-110. Authority to collect delinquent motor fuel taxes -- offset -- hearing. (1) The department of transportation shall collect motor fuel taxes that are delinquent as determined under this chapter.   (2) To collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds due the taxpayer from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.   (3) As provided in 15-1-705, the taxpayer has the right to a hearing on the tax liability prior to any offset by the department.   (4) The department may file a claim for state funds on behalf of the taxpayer if a claim is required before funds are available for offset.   (5) The department shall provide the taxpayer with notice of the right to request a hearing under the contested case procedures of Title 2, chapter 4, on the matter of the offset action or the department's intent to file a claim on behalf of the taxpayer. A request for hearing must be made within 30 days of the date of the notice. If a hearing is requested, it must be held within 20 days of the request.   History: En. Sec. 7, Ch. 158, L. 1995.
MT Code § 15-70-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-111. Judicial review and appeals

  15-70-111. Judicial review and appeals. Any final written determination by the director of the department of transportation under this chapter may be appealed to the Montana tax appeal board which may, upon the record of a hearing, affirm, modify, or reverse the decision of the department. Any party aggrieved by the decision of the board may petition for judicial review by the district court of Lewis and Clark County, and an appeal may be taken from the judgment of the district court to the supreme court.  History: En. Sec. 12, Ch. 162, L. 1955; amd. Sec. 86, Ch. 516, L. 1973; amd. Sec. 5, Ch. 155, L. 1977; R.C.M. 1947, 84-1841; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 44, Ch. 142, L. 2021.
MT Code § 15-70-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-112. Definitions

  15-70-112. Definitions. As used in this chapter, the following definitions apply:   (1) "Department" means the department of transportation as provided for in 2-15-2501.   (2) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.   (3) "Taxes" means the taxes provided for in this chapter.   (4) "Total remittance" means taxes, interest, and penalties collected under this chapter and cleanup fees collected by the department as provided in 75-11-314.   History: En. Sec. 4, Ch. 561, L. 1995; amd. Sec. 1, Ch. 77, L. 1999.
MT Code § 15-70-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-113. Total remittance payable by electronic funds transfer

  15-70-113. Total remittance payable by electronic funds transfer. (1) Total remittance due the state may be paid by electronic funds transfer.   (2) If the payment of total remittance is by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment must be made on the first business day following the Saturday, Sunday, or legal holiday.   (3) If the payment of the tax due on gasoline or special fuel pursuant to 15-70-410 is made by electronic funds transfer, the payment due date is 5 days after the 25th day of each calendar month.   History: En. Sec. 5, Ch. 561, L. 1995; amd. Sec. 2, Ch. 77, L. 1999; amd. Sec. 1, Ch. 110, L. 2001; amd. Sec. 5, Ch. 220, L. 2015.
MT Code § 15-70-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 1. General Provisions|15-70-114. Electronic filing of tax returns and required information

  15-70-114. Electronic filing of tax returns and required information. The department may require a person, including an importer, exporter, common carrier, private carrier, or contract carrier, who receives or dispenses fuel and who is licensed or not licensed under this chapter, to file tax returns and information required by the department in an approved, computer-generated, magnetic media data format.   History: En. Sec. 6, Ch. 561, L. 1995; amd. Sec. 3, Ch. 77, L. 1999.