reglab/housing_qa huggingface dataset:
MT Code § 15-1-406 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 4. Protest Payments, Actions to Recover, and Alternative Remedies|15-1-406. Declaratory judgment

  15-1-406. Declaratory judgment. (1) An aggrieved taxpayer may bring a declaratory judgment action in the district court seeking a declaration that:   (a) an administrative rule or method or procedure of assessment or imposition of tax adopted or used by the department is illegal or improper; or   (b) a tax authorized by the state or one of its subdivisions was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax.   (2) The action must be brought within 90 days of the date the notice of the tax due was sent to the taxpayer or, in the case of an assessment covered by the uniform dispute review procedure set forth in 15-1-211, within 90 days of the date of the department director's final decision. The court shall consolidate all actions brought under subsection (1) that challenge the same tax. The decision of the court applies to all similarly situated taxpayers, except those taxpayers who are excluded under 15-1-407.   (3) The taxes that are being challenged under this section must be paid under protest when due as a condition of continuing the action. Property taxes are paid under protest as provided in 15-1-402. All other taxes administered by the department, except estate taxes, are paid under protest by filing timely claims for refund and by following the uniform dispute review procedures of 15-1-211. Estate taxes are paid under protest by following the procedures set forth in Title 72.   (4) The remedy authorized by this section may not be used to challenge the:   (a) market value of property under a property tax unless the challenge is to the legality of a particular methodology that is being applied to similarly situated taxpayers; or   (b) legality of a tax other than a property tax or estate tax unless the review pursuant to 15-1-211 has been completed.   (5) The remedy authorized by this section is the exclusive method of obtaining a declaratory judgment concerning a tax authorized by the state or one of its subdivisions. The remedy authorized by this section supersedes the Uniform Declaratory Judgments Act established in Title 27, chapter 8. This section does not affect actions for declaratory judgments under 2-4-506.   History: En. Secs. 1, 4, Ch. 463, L. 1981; amd. Sec. 3, Ch. 811, L. 1991; amd. Sec. 1, Ch. 21, L. 1993; amd. Sec. 2, Ch. 594, L. 1993; amd. Sec. 1, Ch. 348, L. 1995; amd. Sec. 2, Ch. 36, L. 1999; amd. Sec. 5, Ch. 9, Sp. L. May 2000.
MT Code § 15-1-407 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 4. Protest Payments, Actions to Recover, and Alternative Remedies|15-1-407. Alternative remedy -- procedure

  15-1-407. Alternative remedy -- procedure. (1) Except as provided in subsection (2), an action pursuant to 15-1-406 is subject to the provisions of Title 27, chapter 8.   (2) In lieu of the requirement of 27-8-301, a party bringing an action under 15-1-406 may elect to use:   (a) the procedures available under the Montana Rules of Civil Procedure for bringing a class action, Title 25, chapter 20, rule 23. This includes the requirement that to be a member of the class, a taxpayer must be similarly situated to the representative class member and must have paid the tax under protest as provided in 15-1-406(3).   (b) the procedure provided for in subsection (3).   (3) (a) A party bringing an action under 15-1-406 may elect to give notice as provided in this subsection. A party so electing shall publish notice that an action has been brought. The notice must be published at least once each week for 4 consecutive weeks in a newspaper of general circulation published in the county where the action is commenced and in other counties within the jurisdiction of the taxing authority. The notice must advise each similarly situated taxpayer that:   (i) the court will exclude the taxpayer from the class if the taxpayer so requests by a specific date;   (ii) the judgment, whether favorable or not, will include all similarly situated taxpayers who do not request to be excluded; and   (iii) any similarly situated taxpayer who does not request exclusion may, if the taxpayer desires, enter an appearance.   (b) The court shall exclude a taxpayer from an action brought pursuant to 15-1-406 if the person bringing the action publishes notice as provided in subsection (3) of this section and the taxpayer requests to be excluded by the date specified in the notice.   (c) An election to give notice under subsection (3) does not prevent any party to the action from serving process on other interested parties.   (d) This section governs alternative notice. This section does not alter the requirement under Rule 23, Montana Rules of Civil Procedure, that to be a member of the class, a taxpayer must have paid the tax under protest as provided in 15-1-406(3).   (4) In a proceeding under 15-1-406 all issues must be tried by the court.   History: En. Sec. 2, Ch. 463, L. 1981; amd. Sec. 2, Ch. 348, L. 1995.
MT Code § 15-1-408 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 4. Protest Payments, Actions to Recover, and Alternative Remedies|15-1-408. Alternative remedy -- judgment

  15-1-408. Alternative remedy -- judgment. If the district court determines that the tax was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax, the judgment may direct:   (1) that the revenue collected under the illegal tax be directly refunded to the taxpayers who have paid the illegal tax and who have not been excluded from the action;   (2) that the revenue collected under the illegal tax be used to reduce a similar levy in the ensuing tax year;   (3) that the assessment be changed for the taxpayer or taxpayers who brought the action as well as for all similarly situated taxpayers; or   (4) any other remedy as the court considers appropriate.   History: En. Sec. 3, Ch. 463, L. 1981; amd. Sec. 3, Ch. 594, L. 1993.
MT Code § 15-1-409 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 4. Protest Payments, Actions to Recover, and Alternative Remedies|15-1-409. Exclusion of certain property subject to property tax protest -- guaranteed tax base -- tax refund

  15-1-409. Exclusion of certain property subject to property tax protest -- guaranteed tax base -- tax refund. (1) A school district that has centrally assessed property subject to pending property tax protests shall, prior to February 1 of each year, elect whether to waive the school district's right to receive its portion of protested taxes under 15-1-402(5)(b) for the previous year.   (2) If the school district elects to waive its right to its portion of the protested taxes under subsection (1), the district's guaranteed tax base aid calculated under 20-9-366 must be determined based on the total taxable value of property in the school district less the taxable value of the centrally assessed property for which a school district waived its right to receive its portion of protested taxes. Upon settlement or other resolution of the protest, the department is responsible for refunding protested taxes or paying any other costs due the protesting taxpayer and retaining any portion of protested taxes that would have been distributed to the school district for each year the school district has elected to waive receiving its portion of the protested taxes.   (3) For the purpose of this section, "centrally assessed property" means property that is centrally assessed pursuant to 15-23-101 and industrial property that is assessed annually by the department.   History: En. Sec. 1, Ch. 344, L. 2009; amd. Sec. 2, Ch. 261, L. 2011.
MT Code § 15-1-410 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 4. Protest Payments, Actions to Recover, and Alternative Remedies|15-1-410. through 15-1-420 reserved

  15-1-410 through 15-1-420 reserved.
MT Code § 15-1-421 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 4. Protest Payments, Actions to Recover, and Alternative Remedies|15-1-421. Payment of taxes by negotiable instrument

  15-1-421. Payment of taxes by negotiable instrument. The department of revenue is not bound by a special, qualified, conditional, or restrictive endorsement placed on a negotiable instrument by the maker or drawer, tendered to the department for the payment of a tax liability, unless:   (1) the taxpayer and the department have previously entered into a written agreement that specifies the amount of the taxpayer's liability; and   (2) the amount tendered is in accordance with the written agreement.   History: En. Sec. 1, Ch. 17, L. 1989.
MT Code § 15-1-501 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 5. Disposition of Tax Proceeds|15-1-501. Repealed

  15-1-501. Repealed. Sec. 27, Ch. 475, L. 2007.   History: En. Sec. 1, Ch. 14, L. 1941; amd. Sec. 51, Ch. 147, L. 1963; amd. Sec. 6, Ch. 276, L. 1965; amd. Sec. 51, Ch. 100, L. 1973; amd. Sec. 1, Ch. 300, L. 1975; R.C.M. 1947, 84-1901(part); amd. Sec. 9, Ch. 634, L. 1979; amd. Sec. 2, Ch. 700, L. 1979; amd. Sec. 1, Ch. 277, L. 1983; amd. Sec. 4, Ch. 619, L. 1983; amd. Sec. 1, Ch. 707, L. 1983; amd. Sec. 4, Ch. 277, L. 1985; amd. Sec. 2, Ch. 611, L. 1987; amd. Sec. 1, Ch. 666, L. 1987; amd. Sec. 64, Ch. 11, Sp. L. June 1989; amd. Sec. 1, Ch. 626, L. 1991; amd. Secs. 47, 55, Ch. 767, L. 1991; amd. Sec. 1, Ch. 455, L. 1993; amd. Sec. 7, Ch. 593, L. 1993; amd. Sec. 10, Ch. 18, L. 1995; amd. Sec. 27, Ch. 451, L. 1995; amd. Sec. 12, Ch. 48, L. 1997; amd. Sec. 68, Ch. 382, L. 1997; amd. Sec. 7, Ch. 422, L. 1997; amd. Sec. 7, Ch. 466, L. 1997; amd. Sec. 31, Ch. 426, L. 1999; amd. Sec. 6, Ch. 9, Sp. L. May 2000; amd. Sec. 15, Ch. 7, L. 2001; amd. Sec. 1, Ch. 306, L. 2001; amd. Sec. 1, Ch. 448, L. 2001; amd. Sec. 93, Ch. 574, L. 2001; amd. Sec. 1, Ch. 521, L. 2003; amd. Sec. 4, Ch. 522, L. 2003; amd. Sec. 2, Ch. 597, L. 2003; amd. Sec. 1, Ch. 163, L. 2005; amd. Sec. 6, Ch. 428, L. 2005; amd. Sec. 1, Ch. 550, L. 2005.
MT Code § 15-1-502 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 5. Disposition of Tax Proceeds|15-1-502. Repealed

  15-1-502. Repealed. Sec. 34, Ch. 455, L. 1993.   History: En. Sec. 1, Ch. 126, L. 1963; amd. Sec. 14, Ch. 516, L. 1973; R.C.M. 1947, 84-725.
MT Code § 15-1-503 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 5. Disposition of Tax Proceeds|15-1-503. Refund of overpayment -- procedure

  15-1-503. Refund of overpayment -- procedure. (1) When there has been an overpayment of the estate tax collected by county treasurers or any other tax collected by the department and there is no law providing for a refund, the department shall refund the amount of the overpayment to the taxpayer, plus any interest and penalty due the taxpayer, as provided in subsection (2).   (2) A refund or payment is not allowed unless a claim is filed by the taxpayer before the expiration of 5 years from the time that the tax was paid. Within 6 months after the claim is filed, the department shall examine the claim and either approve or disapprove it. If the claim is approved, the credit or refund must be made to the taxpayer within 60 days after the claim is approved. If the claim is disallowed, the department shall notify the taxpayer and shall grant a hearing on the claim. If the department disapproves a claim after holding a hearing, the determination of the department may be reviewed as provided by 15-30-2608.   History: En. Sec. 2, Ch. 126, L. 1963; amd. Sec. 15, Ch. 516, L. 1973; R.C.M. 1947, 84-726; amd. Sec. 7, Ch. 9, Sp. L. May 2000.
MT Code § 15-1-504 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 5. Disposition of Tax Proceeds|15-1-504. Settlement of county treasurer with department

  15-1-504. Settlement of county treasurer with department. (1) Except as provided in subsections (2) and (3), the county treasurer, between the 1st and 20th days of each month, shall remit to the department all money belonging to the state that was collected by the county treasurer during the preceding month. The remittance must be accompanied by a detailed report upon a form that the department prescribes. The department may assess counties an interest charge of 10% a year on all money not remitted within 5 days from the time required by this section.   (2) By June 20 of each year, the county treasurer shall remit to the department an estimate of all money belonging to the state that was collected by the county treasurer by June 15, in addition to the amount collected during the preceding month. By July 15, the county treasurer shall remit all money belonging to the state that was collected by the county treasurer during the remainder of June.   (3) Beginning July 1, 2006, the county treasurer shall remit to the department of justice by the 20th of each month all state money that was collected by the county treasurer due to motor vehicle, vessel, and snowmobile transactions during the preceding month. The remittance must be accompanied by a detailed report upon a form prescribed by the department of justice. The department may assess counties an interest charge, at the rate of 10% a year, on all money that is not remitted by the prescribed time.   History: En. Sec. 3990, Pol. C. 1895; re-en. Sec. 2715, Rev. C. 1907; re-en. Sec. 2255, R.C.M. 1921; Cal. Pol. C. Sec. 3865; amd. Sec. 1, Ch. 47, L. 1925; re-en. Sec. 2255, R.C.M. 1935; R.C.M. 1947, 84-4401; amd. Sec. 1, Ch. 72, L. 1991; amd. Sec. 1, Ch. 4, Sp. L. July 1992; amd. Sec. 1, Ch. 102, L. 1993; amd. Sec. 6, Ch. 257, L. 2001; amd. Sec. 5, Ch. 542, L. 2005.
MT Code § 15-1-505 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 5. Disposition of Tax Proceeds|15-1-505. Repealed

  15-1-505. Repealed. Sec. 36, Ch. 451, L. 1993.   History: En. Sec. 3992, Pol. C. 1895; re-en. Sec. 2717, Rev. C. 1907; re-en. Sec. 2257, R.C.M. 1921; Cal. Pol. C. Sec. 3868; amd. Sec. 2, Ch. 47, L. 1925; re-en. Sec. 2257, R.C.M. 1935; R.C.M. 1947, 84-4402.
MT Code § 15-1-506 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 5. Disposition of Tax Proceeds|15-1-506. Repealed

  15-1-506. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993.   History: En. Sec. 199, p. 128, L. 1891; re-en. Sec. 4016, Pol. C. 1895; re-en. Sec. 2734, Rev. C. 1907; re-en. Sec. 2042, R.C.M. 1921; re-en. Sec. 2042, R.C.M. 1935; amd. Sec. 21, Ch. 405, L. 1973; R.C.M. 1947, 84-448.
MT Code § 15-1-507 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 5. Disposition of Tax Proceeds|15-1-507. through 15-1-515 reserved

  15-1-507 through 15-1-515 reserved.
MT Code § 15-1-516 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 5. Disposition of Tax Proceeds|15-1-516. Terminated

  15-1-516. Terminated. Sec. 39(2), Ch. 15, Sp. L. July 1992.   History: En. Sec. 4, Ch. 15, Sp. L. July 1992.
MT Code § 15-1-517 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 5. Disposition of Tax Proceeds|15-1-517. through 15-1-520 reserved

  15-1-517 through 15-1-520 reserved.
MT Code § 15-1-521 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 5. Disposition of Tax Proceeds|15-1-521. Property valuation improvement fund

  15-1-521. Property valuation improvement fund. There is an account in the state special revenue fund to be used by the department for increasing the efficiency of the property appraisal, assessment, and taxation process through improvements in technology and administration. The department shall deposit fees collected pursuant to 2-6-1007 in the account.   History: En. Sec. 2, Ch. 27, Sp. L. November 1993; amd. Sec. 55, Ch. 42, L. 1997; amd. Sec. 41, Ch. 348, L. 2015.
MT Code § 15-1-602 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 6. Multistate Tax Compact|15-1-602. Montana compact commissioner -- director of revenue

  15-1-602. Montana compact commissioner -- director of revenue. The director of the department of revenue shall represent this state on the multistate tax commission.   History: En. Sec. 2, Ch. 17, L. 1969; amd. Sec. 118, Ch. 405, L. 1973; R.C.M. 1947, 84-6702.
MT Code § 15-1-603 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 6. Multistate Tax Compact|15-1-603. Alternate

  15-1-603. Alternate. The member representing this state on the multistate tax commission may be represented by an alternate designated by the member.   History: En. Sec. 3, Ch. 17, L. 1969; amd. Sec. 119, Ch. 405, L. 1973; R.C.M. 1947, 84-6703; amd. Sec. 143, Ch. 56, L. 2009.
MT Code § 15-1-604 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 6. Multistate Tax Compact|15-1-604. Not codified

  15-1-604. Not codified. Committee abolished. Sec. 1, 82A-1806, Ch. 272, L. 1971.   History: En. Sec. 4, Ch. 17, L. 1969; amd. Sec. 27, Ch. 453, L. 1977; R.C.M. 1947, 84-6704.
MT Code § 15-1-701 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 7. Collection of Delinquent Taxes -- Warrant for Distraint|15-1-701. Warrant for distraint

  15-1-701. Warrant for distraint. (1) A warrant for distraint is an order, under the official seal of the department or of the department of transportation, directed to a sheriff of a county of Montana or to an agent authorized by law to collect a tax. The order commands the recipient to levy upon and sell the real and personal property of a delinquent taxpayer.   (2) Upon filing the warrant as provided in 15-1-704, there is a lien against all real and personal property of the delinquent taxpayer located in the county where the warrant is filed. The resulting lien is treated in the same manner as a properly docketed judgment lien, the department is a judgment lien creditor, and the department may collect delinquent taxes and enforce the tax lien in the same manner as a judgment is enforced, except that the department may enforce the judgment lien at any time within 10 years of its creation or effective date, whichever is later.   (3) A warrant may be issued for the amount of unpaid tax plus accumulated penalty, if any, and accumulated interest. The lien is for the amount indicated on the warrant plus accrued penalty and interest from the date of the warrant. The priority date of the tax lien created by filing the warrant for distraint is the date the tax was due as indicated on the warrant for distraint.   (4) The accelerated priority date provided for in subsection (3) is not valid against purchasers, holders of security interests, judgment lien creditors, and those lienholders identified in Title 71, chapter 3, parts 3 through 15, whose interest is recorded prior to the filing of the warrant for distraint.   History: En. Sec. 1, Ch. 439, L. 1981; amd. Sec. 11, Ch. 512, L. 1991; amd. Sec. 1, Ch. 365, L. 1995; amd. Sec. 7, Ch. 529, L. 1995; amd. Sec. 1, Ch. 108, L. 2001.
MT Code § 15-1-702 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 7. Collection of Delinquent Taxes -- Warrant for Distraint|15-1-702. Issuance of warrant

  15-1-702. Issuance of warrant. (1) If a tax administered and collected by the department is not paid within 30 days of the due date, the department may issue a notice to the taxpayer that unless payment is received within 30 days of the date of the notice a warrant for distraint may be issued. Thirty days after the date of the notice, the department may issue a warrant if payment is not received.   (2) Use of the procedure to issue a warrant under this section does not preclude use of the procedure under 15-1-703 if the department determines that it is appropriate to utilize 15-1-703.   History: En. Sec. 2, Ch. 439, L. 1981; amd. Sec. 1, Ch. 131, L. 1989; amd. Sec. 144, Ch. 56, L. 2009.
MT Code § 15-1-703 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 7. Collection of Delinquent Taxes -- Warrant for Distraint|15-1-703. Emergency issuance of warrant

  15-1-703. Emergency issuance of warrant. (1) The department may issue a warrant for distraint without waiting for the expiration of either 30-day period provided for in 15-1-702 if:   (a) the department determines that the collection of the tax is or may be jeopardized because of the delay imposed by the waiting period; or   (b) the tax involved is a tax considered to be held in trust by the taxpayer under state law.   (2) Whenever the provisions of this section are utilized, the department must notify the taxpayer that warrants have been issued.   History: En. Sec. 3, Ch. 439, L. 1981.
MT Code § 15-1-704 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 7. Collection of Delinquent Taxes -- Warrant for Distraint|15-1-704. Filing with district court

  15-1-704. Filing with district court. (1) After issuing a warrant, the department may file the warrant with the clerk of a district court. The clerk shall file the warrant in the judgment docket, with the name of the taxpayer listed as the judgment debtor.   (2) A copy of the filed warrant may be sent by the department to the sheriff or agent authorized to collect the tax.   (3) A judgment lien filed pursuant to this section may be renewed for another 10-year period, upon motion, or by judgment for that purpose founded upon supplemental pleadings.   History: En. Sec. 4, Ch. 439, L. 1981; amd. Sec. 8, Ch. 529, L. 1995; amd. Sec. 56, Ch. 42, L. 1997; amd. Sec. 5, Ch. 515, L. 2001.
MT Code § 15-1-705 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 1. Tax Administration|Part 7. Collection of Delinquent Taxes -- Warrant for Distraint|15-1-705. Review

  15-1-705. Review. (1) Except as provided in 15-1-707, a taxpayer has the right to a review of the tax liability pursuant to 15-1-211 prior to execution on a filed warrant for distraint.   (2) The department must provide notice of the right to review to the taxpayer. This notice may be given prior to the notice referred to in 15-1-702. If the taxpayer notified the department that the taxpayer disagrees with an assessment as provided in 15-1-211, the warrant may not be executed upon until after the review process and any appeals are completed.   History: En. Sec. 5, Ch. 439, L. 1981; amd. Sec. 4, Ch. 811, L. 1991; amd. Sec. 145, Ch. 56, L. 2009.