reglab/housing_qa huggingface dataset:
MT Code § 15-24-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 2. Mobile Homes, Manufactured Homes, and Housetrailers|15-24-209. Limit on delinquent mobile home, manufactured home, or housetrailer taxes chargeable to security interest holder

  15-24-209. Limit on delinquent mobile home, manufactured home, or housetrailer taxes chargeable to security interest holder. The holder of a perfected security interest in a mobile home, manufactured home, or housetrailer who repossesses the mobile home, manufactured home, or housetrailer as provided by law and as authorized in the contract between the owner and the secured party may not be required to pay delinquent property taxes for more than 3 years as a condition of moving the mobile home, manufactured home, or housetrailer or transferring it to another person. Any additional delinquent taxes due upon the mobile home, manufactured home, or housetrailer are a lien upon any other personal or real property of the person who was required by law to pay the delinquent taxes at the time the taxes were due.   History: En. Sec. 3, Ch. 557, L. 1991; amd. Sec. 18, Ch. 200, L. 1997.
MT Code § 15-24-210 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 2. Mobile Homes, Manufactured Homes, and Housetrailers|15-24-210. Notice of impending sale to certain lienholders

  15-24-210. Notice of impending sale to certain lienholders. After entry of a notation by a county treasurer concerning a mobile home, manufactured home, or housetrailer that is not taxed as an improvement to real property but before directing the sheriff to make a levy and sale on the mobile home, manufactured home, or housetrailer, the treasurer shall notify a person who has a properly perfected security interest in the mobile home, manufactured home, or housetrailer and who has furnished the treasurer a copy of the instrument by which the interest was perfected of the levy and sale. The notice must state that the sheriff may soon be requested to make a levy and sale on the mobile home, manufactured home, or housetrailer.   History: En. Sec. 4, Ch. 557, L. 1991; amd. Sec. 19, Ch. 200, L. 1997; amd. Sec. 2, Ch. 189, L. 2005; amd. Sec. 4, Ch. 36, L. 2019.
MT Code § 15-24-211 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 2. Mobile Homes, Manufactured Homes, and Housetrailers|15-24-211. Mobile home, manufactured home, or housetrailer -- transfer of interest

  15-24-211. Mobile home, manufactured home, or housetrailer -- transfer of interest. (1) Upon transfer of any interest in a mobile home, manufactured home, or housetrailer, the application for the transfer must be made through the county treasurer's office in the county in which the mobile home, manufactured home, or housetrailer is located at the time of the transfer. The county treasurer may not accept the application unless all taxes, interest, and penalties that have been assessed on the mobile home, manufactured home, or housetrailer have been paid in full or canceled pursuant to 15-24-212.   (2) When a mobile home, manufactured home, or housetrailer is sold under the contract conditions that title is not immediately conveyed, the parties to the transaction shall immediately file with the county clerk and recorder a notice of intention to transfer the title. The notice must indicate the name of the party who is responsible for payment of taxes on the mobile home, manufactured home, or housetrailer after the transfer. The clerk and recorder shall immediately notify the department of the information in the notice.   History: En. Sec. 1, Ch. 50, L. 2013; amd. Sec. 5, Ch. 36, L. 2019.
MT Code § 15-24-212 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 2. Mobile Homes, Manufactured Homes, and Housetrailers|15-24-212. Cancellation of delinquent property taxes on mobile home or housetrailer

  15-24-212. Cancellation of delinquent property taxes on mobile home or housetrailer. (1) The board of county commissioners may order the cancellation of delinquent property taxes on a mobile home or housetrailer if the mobile home or housetrailer is to be moved for the purposes of destruction or recycling.   (2) An order made under subsection (1) must be included in the board's minutes. The order must include:   (a) the name and address of the delinquent taxpayer;   (b) the physical address or location of the mobile home or housetrailer;   (c) the amount of the delinquent taxes, plus interest, penalties, and costs, if any;   (d) the date the taxes became delinquent; and   (e) the taxpayer identification number.   (3) One copy of the order must be recorded with the county clerk and recorder as a public record, and one copy of the order must be filed with the county treasurer as a permanent record of the treasurer's office.   History: En. Sec. 2, Ch. 50, L. 2013.
MT Code § 15-24-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 3. Migratory Personal Property|15-24-301. Personal property brought into state -- assessment -- exceptions -- custom combine equipment

  15-24-301. Personal property brought into state -- assessment -- exceptions -- custom combine equipment. (1) Except as provided in subsections (2) through (6), the following property is subject to taxation and assessment for all taxes levied that year in the county in which it is located:   (a) personal property, excluding livestock, brought into this state at any time during the year that is used in the state for hire, compensation, or profit;   (b) property belonging to an owner or user who is engaged in a gainful occupation or business enterprise in the state; or   (c) property that becomes a part of the general property of the state.   (2) The taxes on this property are levied in the same manner, except as otherwise provided, as though the property had been in the county on the regular assessment date, provided that the property has not been regularly assessed for the year in another county of the state.   (3) This section does not levy a tax against a merchant or dealer within this state on goods, wares, or merchandise brought into the county to replenish the stock of the merchant or dealer.   (4) Except as provided in 15-6-217, a motor vehicle that is brought into this state by a nonresident person temporarily employed in Montana and used exclusively for transportation of the person is subject to registration under 61-3-701.   (5) Agricultural harvesting machinery classified as class eight property under 15-6-138, licensed in another state, and operated on the land of a person other than the owner of the machinery under a contract for hire is subject to a fee in lieu of tax of $35 for each machine for the calendar year in which the fee is collected. The machinery is subject to taxation under 15-6-138 only if the machinery is sold in Montana.   (6) This section does not levy a tax on farm implements as defined in 30-11-801 or construction equipment as defined in 30-11-901 that is brought into the state under a purchase incentive rental program as defined in 15-6-202(4). The property is subject to taxation under 15-6-138 only if the property is sold in Montana or otherwise disposed of in the state.   History: En. Sec. 1, Ch. 41, L. 1953; amd. Sec. 4, Ch. 290, L. 1967; amd. Sec. 1, Ch. 370, L. 1974; amd. Sec. 65, Ch. 566, L. 1977; R.C.M. 1947, 84-6008; amd. Sec. 1, Ch. 603, L. 1979; amd. Sec. 21, Ch. 693, L. 1979; amd. Sec. 6, Ch. 598, L. 1981; amd. Sec. 4, Ch. 613, L. 1981; amd. Sec. 19, Ch. 614, L. 1981; amd. Sec. 1, Ch. 48, L. 1983; amd. Sec. 9, Ch. 516, L. 1985; amd. Sec. 10, Ch. 611, L. 1987; amd. Sec. 1, Ch. 246, L. 1999; amd. Sec. 16, Ch. 285, L. 1999; amd. Sec. 8, Ch. 515, L. 1999; amd. Sec. 13, Ch. 542, L. 2005; amd. Sec. 17, Ch. 596, L. 2005; amd. Sec. 32, Ch. 2, L. 2009; amd. Sec. 3, Ch. 343, L. 2009.
MT Code § 15-24-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 3. Migratory Personal Property|15-24-302. Collection procedure

  15-24-302. Collection procedure. All property mentioned in 15-24-301 is assessed at the same value as property of like kind and character, and the assessment, levy, and collection of the tax are governed by the provisions of 15-8-408, 15-16-119, 15-16-404, 15-17-911, and 15-24-202, except livestock taxation governed by 81-7-104 and Title 81, chapter 7, part 2.   History: En. Sec. 3, Ch. 41, L. 1953; amd. Sec. 7, Ch. 260, L. 1977; R.C.M. 1947, 84-6010; amd. Sec. 18, Ch. 581, L. 1979; amd. Sec. 9, Ch. 663, L. 1979; amd. Sec. 2, Ch. 159, L. 1981; amd. Sec. 2, Ch. 598, L. 1981; amd. Sec. 51, Ch. 587, L. 1987; amd. Sec. 106, Ch. 27, Sp. L. November 1993; amd. Sec. 9, Ch. 515, L. 1999; amd. Sec. 3, Ch. 189, L. 2005; amd. Sec. 18, Ch. 596, L. 2005.
MT Code § 15-24-303 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 3. Migratory Personal Property|15-24-303. Proration of tax on personal property -- refund

  15-24-303. Proration of tax on personal property -- refund. (1) The tax on personal property brought, driven, coming into, or otherwise located in the state on or after the assessment date must be prorated according to the ratio that the remaining number of months in the year bears to the total number of months in the year. This section does not apply to motor vehicles taxed under Title 61, chapter 3, part 5, or to livestock subject to the per capita fee under 15-24-921.   (2) If property upon which taxes have been paid is removed from the state, the taxpayer may obtain a refund of a prorated portion of the taxes, subject to the requirements of 15-16-613.   History: En. Sec. 4, Ch. 41, L. 1953; amd. Sec. 8, Ch. 260, L. 1977; R.C.M. 1947, 84-6011; amd. Sec. 2, Ch. 615, L. 1989; amd. Sec. 2, Ch. 587, L. 1993; amd. Sec. 6, Ch. 576, L. 1995; amd. Sec. 17, Ch. 285, L. 1999; amd. Sec. 96, Ch. 574, L. 2001.
MT Code § 15-24-304 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 3. Migratory Personal Property|15-24-304. Prorated fee in lieu of tax -- aircraft

  15-24-304. Prorated fee in lieu of tax -- aircraft. (1) A person who acquires an aircraft required to be registered under subsections (2) through (6) of 67-3-201 after March 1 in any year shall register the aircraft within 30 days of acquiring it.   (2) The fee in lieu of tax must be prorated for aircraft registered for a period less than 1 year in the same manner as personal property taxes are prorated in 15-24-303.   (3) A person failing to register an aircraft within 30 days following acquisition of the aircraft or bringing the aircraft into the state for commercial purposes is subject to the penalty provided in 67-3-202.   (4) A person owning a migratory aircraft shall register as prescribed in 67-3-201(5) and pay the fee in lieu of tax.   History: En. 84-4218 by Sec. 3, Ch. 542, L. 1975; amd. Sec. 3, Ch. 210, L. 1977; R.C.M. 1947, 84-4218; amd. Sec. 1, Ch. 220, L. 1981; amd. Sec. 4, Ch. 157, L. 1983; amd. Sec. 7, Ch. 453, L. 1987.
MT Code § 15-24-305 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 3. Migratory Personal Property|15-24-305. Taxation of motion picture and television commercial property

  15-24-305. Taxation of motion picture and television commercial property. Except as provided in 61-3-520, property used exclusively for filming motion pictures or television commercials and that remains in the state for a period exceeding 180 consecutive days in a calendar year is subject to assessment and taxation as all other property subject to property taxation.   History: En. Sec. 2, Ch. 525, L. 1989.
MT Code § 15-24-401 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 4. Business Inventories (Repealed)|15-24-401. Repealed

  15-24-401. Repealed. Sec. 35, Ch. 581, L. 1979.   History: En. 84-422.1 by Sec. 1, Ch. 182, L. 1977; R.C.M. 1947, 84-422.1.
MT Code § 15-24-402 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 4. Business Inventories (Repealed)|15-24-402. Repealed

  15-24-402. Repealed. Sec. 6, Ch. 613, L. 1981.   History: En. 84-422.2 by Sec. 1, Ch. 255, L. 1977; R.C.M. 1947, 84-422.2.
MT Code § 15-24-403 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 4. Business Inventories (Repealed)|15-24-403. Repealed

  15-24-403. Repealed. Sec. 6, Ch. 613, L. 1981.   History: En. 84-422.3 by Sec. 2, Ch. 255, L. 1977; R.C.M. 1947, 84-422.3.
MT Code § 15-24-501 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 5. Banks (Repealed)|15-24-501. Repealed

  15-24-501. Repealed. Sec. 17, Ch. 634, L. 1979.   History: (1), (2)En. Sec. 6, Ch. 64, L. 1929; re-en. Sec. 2000.6, R.C.M. 1935; amd. Sec. 1, Ch. 172, L. 1957; amd. Sec. 1, Ch. 516, L. 1973; amd. Sec. 3, Ch. 341, L. 1975; Sec. 84-308, R.C.M. 1947; (3)En. Sec. 2, Ch. 64, L. 1929; re-en. Sec. 2000.2, R.C.M. 1935; (4)En. Sec. 3, Ch. 64, L. 1929; re-en. Sec. 2000.3, R.C.M. 1935; Sec. 84-305, R.C.M. 1947; R.C.M. 1947, 84-304, 84-305, 84-308.
MT Code § 15-24-502 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 5. Banks (Repealed)|15-24-502. Repealed

  15-24-502. Repealed. Sec. 17, Ch. 634, L. 1979.   History: En. Sec. 1, Ch. 81, L. 1921; re-en. Sec. 2064, R.C.M. 1921; re-en. Sec. 2064, R.C.M. 1935; R.C.M. 1947, 84-4602.
MT Code § 15-24-503 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 5. Banks (Repealed)|15-24-503. Repealed

  15-24-503. Repealed. Sec. 17, Ch. 634, L. 1979.   History: En. Sec. 2, Ch. 81, L. 1921; re-en. Sec. 2065, R.C.M. 1921; re-en. Sec. 2065, R.C.M. 1935; R.C.M. 1947, 84-4603.
MT Code § 15-24-504 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 5. Banks (Repealed)|15-24-504. Repealed

  15-24-504. Repealed. Sec. 17, Ch. 634, L. 1979.   History: En. Sec. 3, Ch. 81, L. 1921; re-en. Sec. 2066, R.C.M. 1921; re-en. Sec. 2066, R.C.M. 1935; amd. Sec. 86, Ch. 405, L. 1973; amd. Sec. 16, Ch. 388, L. 1975; R.C.M. 1947, 84-4604.
MT Code § 15-24-505 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 5. Banks (Repealed)|15-24-505. Repealed

  15-24-505. Repealed. Sec. 17, Ch. 634, L. 1979.   History: En. Sec. 4, Ch. 81, L. 1921; re-en. Sec. 2067, R.C.M. 1921; amd. Sec. 1, Ch. 64, L. 1927; re-en. Sec. 2067, R.C.M. 1935; amd. Sec. 87, Ch. 405, L. 1973; amd. Sec. 17, Ch. 388, L. 1975; amd. Sec. 55, Ch. 566, L. 1977; R.C.M. 1947, 84-4605.
MT Code § 15-24-506 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 5. Banks (Repealed)|15-24-506. Repealed

  15-24-506. Repealed. Sec. 17, Ch. 634, L. 1979.   History: En. Sec. 1, Ch. 72, L. 1967; amd. Sec. 88, Ch. 405, L. 1973; amd. Sec. 18, Ch. 388, L. 1975; R.C.M. 1947, 84-4606.
MT Code § 15-24-507 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 5. Banks (Repealed)|15-24-507. Repealed

  15-24-507. Repealed. Sec. 17, Ch. 634, L. 1979.   History: En. Sec. 9, p. 76, L. 1891; re-en. Sec. 3694, Pol. C. 1895; re-en. Sec. 2506, Rev. C. 1907; re-en. Sec. 2063, R.C.M. 1921; re-en. Sec. 2063, R.C.M. 1935; R.C.M. 1947, 84-4601.
MT Code § 15-24-508 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 5. Banks (Repealed)|15-24-508. Repealed

  15-24-508. Repealed. Sec. 17, Ch. 634, L. 1979.   History: En. Sec. 5, Ch. 64, L. 1929; re-en. Sec. 2000.5, R.C.M. 1935; amd. Sec. 2, Ch. 25, L. 1971; amd. Sec. 1, Ch. 501, L. 1977; R.C.M. 1947, 84-307.
MT Code § 15-24-601 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 6. Insurance Companies (Repealed)|15-24-601. Repealed

  15-24-601. Repealed. Sec. 4, Ch. 577, L. 2003.   History: En. Sec. 1, Ch. 64, L. 1915; re-en. Sec. 2111, R.C.M. 1921; re-en. Sec. 2111, R.C.M. 1935; R.C.M. 1947, 84-5101.
MT Code § 15-24-602 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 6. Insurance Companies (Repealed)|15-24-602. Repealed

  15-24-602. Repealed. Sec. 4, Ch. 577, L. 2003.   History: En. Sec. 2, Ch. 64, L. 1915; re-en. Sec. 2112, R.C.M. 1921; re-en. Sec. 2112, R.C.M. 1935; R.C.M. 1947, 84-5102; amd. Sec. 2, Ch. 617, L. 1989; amd. Sec. 28, Ch. 51, L. 1999.
MT Code § 15-24-603 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 6. Insurance Companies (Repealed)|15-24-603. Repealed

  15-24-603. Repealed. Sec. 17, Ch. 634, L. 1979.   History: En. Sec. 1, Ch. 63, L. 1929; re-en. Sec. 2112.1, R.C.M. 1935; amd. Sec. 59, Ch. 566, L. 1977; R.C.M. 1947, 84-5103.
MT Code § 15-24-701 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 7. Production Credit Associations|15-24-701. Production credit associations -- assessment and payment

  15-24-701. Production credit associations -- assessment and payment. Every production credit association organized under the provisions of section 1131d of Title 12, United States Codes Annotated, shall be assessed for and pay taxes upon all real and personal property owned by such association.   History: En. Sec. 1, Ch. 35, L. 1951; amd. Sec. 113, Ch. 405, L. 1973; amd. Sec. 19, Ch. 388, L. 1975; R.C.M. 1947, 84-5801; amd. Sec. 12, Ch. 634, L. 1979.
MT Code § 15-24-801 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 8. Building and Loan Associations|15-24-801. Savings and loan associations -- taxation

  15-24-801. Savings and loan associations -- taxation. Every savings and loan association subject to regulation under Title 32, chapter 2, must be assessed for and pay taxes upon all real and personal property owned by the association. The secretary of an association shall furnish to the department, within 5 days after demand, a condensed statement, verified by oath, of the resources and liabilities of the association as disclosed by its books at noon on January 1 in each year. If the secretary fails to make the statement, the department shall immediately obtain the information from any other available source, and for this purpose it shall have access to the books of the association. The department shall make an assessment of the real estate and personal property owned by the association in a manner that is as fair and equitable as it may be able to make from the best information available, or the department may, for the purpose of the assessment, adopt the figures disclosed by any prior report made by the association to any state or federal officer under a state or federal law. A person required by this section to make the statement provided for in this section who fails to furnish it is guilty of a misdemeanor.   History: En. Sec. 20, Ch. 57, L. 1927; amd. Sec. 1, Ch. 62, L. 1929; re-en. Sec. 6355.21, R.C.M. 1935; amd. Sec. 2, Ch. 391, L. 1973; amd. Sec. 1, Ch. 388, L. 1975; Sec. 7-122, R.C.M. 1947; amd. and redes. 84-7001 by Sec. 76, Ch. 431, L. 1975; R.C.M. 1947, 84-7601; amd. Sec. 13, Ch. 634, L. 1979; amd. Sec. 107, Ch. 27, Sp. L. November 1993.
MT Code § 15-24-901 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-901. Repealed

  15-24-901. Repealed. Secs. 27, 31, Ch. 285, L. 1999.   History: En. 84-5201.3 by Sec. 1, Ch. 260, L. 1977; R.C.M. 1947, 84-5201.3; amd. Sec. 4, Ch. 570, L. 1985; amd. Sec. 45, Ch. 370, L. 1987; amd. Sec. 108, Ch. 27, Sp. L. November 1993.
MT Code § 15-24-902 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-902. Number of livestock

  15-24-902. Number of livestock. The department shall determine the number of livestock for the purposes of the per capita fee imposed under 15-24-921 in each county where they are located on February 1 of each year. The livestock must be assigned to the person by whom they were owned or claimed or in whose possession or control they were at midnight of February 1 in that year.   History: En. Sec. 3720, Pol. C. 1895; re-en. Sec. 2530, Rev. C. 1907; re-en. Sec. 2068, R.C.M. 1921; re-en. Sec. 2068, R.C.M. 1935; R.C.M. 1947, 84-5201; amd. Sec. 8, Ch. 598, L. 1989; amd. Sec. 109, Ch. 27, Sp. L. November 1993; amd. Sec. 1, Ch. 576, L. 1995; amd. Sec. 18, Ch. 285, L. 1999; amd. Sec. 97, Ch. 574, L. 2001.
MT Code § 15-24-903 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-903. Duty of owner to assist in assessment

  15-24-903. Duty of owner to assist in assessment. (1) The owner of livestock, as defined in 15-24-921, or the owner's agent shall deliver to the department by March 1 of each year an electronic or written statement, under oath, listing the number of the owner's livestock and the county or counties where the livestock were located on February 1 of the same year.   (2) As used in this section, "agent" means any person, persons, company, or corporation, including a feedlot operator or owner of grazing land, who has charge of livestock on the assessment date.   History: En. 84-5201.1 by Sec. 4, Ch. 507, L. 1975; amd. Sec. 6, Ch. 260, L. 1977; R.C.M. 1947, 84-5201.1; amd. Sec. 2, Ch. 663, L. 1979; amd. Sec. 9, Ch. 598, L. 1989; amd. Sec. 110, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 576, L. 1995; amd. Sec. 19, Ch. 285, L. 1999; amd. Sec. 1, Ch. 54, L. 2015.
MT Code § 15-24-904 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-904. Penalty for violation of law

  15-24-904. Penalty for violation of law. If a person, company, or corporation who is the owner or is in charge of livestock within this state fails to make the statement or statements as provided in 15-24-903, the department shall, after 10 days' notice to the person who failed to file the report, assess the penalty provided in 15-8-309 on the per capita fee, as provided in 15-24-921.   History: En. Sec. 7, Ch. 125, L. 1909; re-en. Sec. 2075, R.C.M. 1921; re-en. Sec. 2075, R.C.M. 1935; amd. Sec. 5, Ch. 507, L. 1975; R.C.M. 1947, 84-5208; amd. Sec. 3, Ch. 663, L. 1979; amd. Sec. 111, Ch. 27, Sp. L. November 1993; amd. Sec. 20, Ch. 285, L. 1999; amd. Sec. 5, Ch. 427, L. 1999; amd. Sec. 19, Ch. 7, L. 2001; amd. Sec. 98, Ch. 574, L. 2001.
MT Code § 15-24-905 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 9. Livestock|15-24-905. Livestock brought into state -- notice to department

  15-24-905. Livestock brought into state -- notice to department. The owner or the agent, manager, or supervisor of any person, corporation, or association bringing livestock into this state after February 1 shall immediately after the livestock cross the state line complete a livestock reporting form containing the name of the owner of the livestock, the number of livestock, and the county or counties into which the livestock are moved.   History: En. Sec. 5, Ch. 41, L. 1953; amd. Sec. 114, Ch. 405, L. 1973; amd. Sec. 20, Ch. 388, L. 1975; R.C.M. 1947, 84-6012; amd. Sec. 7, Ch. 663, L. 1979; amd. Sec. 10, Ch. 598, L. 1989; amd. Sec. 112, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 54, L. 2015.