reglab/housing_qa huggingface dataset:
MT Code § 7-6-613 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 6. Local Government Accounting|7-6-613. Procedure to transfer funds

  7-6-613. Procedure to transfer funds. Money may not be transferred from one fund to another except by resolution of a county or municipal governing body unless the transfer is:   (1) previously authorized by a budget resolution;   (2) provided for by 7-6-614;   (3) made in the usual course of county or municipal business for:   (a) school transfers;   (b) tax increment finance districts;   (c) specialized tax situations;   (d) the purpose of distributing refunds, protested taxes, or interest charges for interest in lieu of registered warrants;   (e) bond sinking fund transfers;   (f) residual equity transfers;   (g) transfers of investments; or   (h) corrections of errors; or   (4) otherwise authorized by statute.   History: En. Sec. 5, Ch. 278, L. 2001.
MT Code § 7-6-614 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 6. Local Government Accounting|7-6-614. Procedure to close inactive funds

  7-6-614. Procedure to close inactive funds. A county or municipal governing body may transfer balances from inactive funds and close the inactive funds.   History: En. Sec. 6, Ch. 278, L. 2001.
MT Code § 7-6-615 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 6. Local Government Accounting|7-6-615. Authorization to maintain petty cash fund

  7-6-615. Authorization to maintain petty cash fund. (1) A county or municipal governing body may set aside a sum out of the general fund, which must be known as a petty cash fund. The petty cash fund must be used for the purpose of paying incidental expenses, such as freight charges, express charges, postage, and other similar expenses that must be immediately paid in cash.   (2) In counties that have a county auditor, the county auditor is responsible for expenditures from the petty cash fund. In counties that do not have a county auditor, the county clerk is responsible for expenditures from the petty cash fund.   History: En. Sec. 7, Ch. 278, L. 2001.
MT Code § 7-6-616 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 6. Local Government Accounting|7-6-616. Capital improvement funds

  7-6-616. Capital improvement funds. (1) A county, municipal, or special district governing body may establish a capital improvement fund for the replacement, improvement, and acquisition of property, facilities, or equipment that costs in excess of $5,000 and that has a life expectancy of 5 years or more.   (2) A capital improvement plan for the fund must be formally adopted by the county, municipal, or special district governing body.   (3) The capital improvement fund may receive money from any source, including funds that have been allocated in any year but have not been expended or encumbered by the end of the fiscal year.   (4) Money in the capital improvement fund must be invested as provided by law, and interest and income from the investment of the capital improvement fund must be credited to the fund.   History: En. Sec. 8, Ch. 278, L. 2001; amd. Sec. 1, Ch. 35, L. 2003; amd. Sec. 10, Ch. 262, L. 2015.
MT Code § 7-6-617 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 6. Local Government Accounting|7-6-617. Payment of fees and taxes by credit card and other commercially acceptable means

  7-6-617. Payment of fees and taxes by credit card and other commercially acceptable means. (1) A local government entity may accept payment by credit card, debit card, charge card, or other commercially acceptable means from a person making payment to the entity of taxes or fees that are legally authorized and imposed.   (2) (a) If the payment is made by credit card, debit card, charge card, or similar method, the tax or fee liability is not discharged and the person has not paid the tax or fee until the local government entity receives payment or credit from the institution responsible for making the payment or credit. Upon receipt of the payment or credit, the amount is considered paid on the date on which the charge was made by the person paying the tax or fee.   (b) Upon notice of nonpayment, the local government entity may charge the person who attempted the payment of the tax or fee an amount not to exceed the costs of processing the claim for payment of the tax or fee. The amount that the local government entity charges must be added to the tax or fee due and collected in the same manner as the tax or fee due.   (3) (a) A person who makes payments to a local government entity as provided in this section may be required to pay a convenience fee of up to 3% of the amount of the payment.   (b) The local government entity shall deposit the convenience fees collected in the appropriate fund.   (4) (a) The local government entity may negotiate and enter into agreements with and pay required fees to financial institutions or credit card companies as necessary to facilitate implementation of this section.   (b) A financial institution or credit card company may not prohibit collection of the convenience fee provided for in subsection (3).   (c) Fees paid to a financial institution or credit card company must be paid from an appropriate fund of the local government entity.   (5) A local government entity may enter into cooperative agreements with state agencies as necessary to carry out the provisions of this section.   History: En. Sec. 1, Ch. 268, L. 2003.
MT Code § 7-6-618 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 6. Local Government Accounting|7-6-618. through 7-6-620 reserved

  7-6-618 through 7-6-620 reserved.
MT Code § 7-6-621 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 6. Local Government Accounting|7-6-621. Volunteer firefighters' disability income insurance authorized -- voted levy -- fund

  7-6-621. Volunteer firefighters' disability income insurance authorized -- voted levy -- fund. (1) Disability income insurance, as defined in 33-1-235, may be purchased for volunteer firefighters. Disability income insurance purchased under this section is not the same as workers' compensation coverage provided for under 7-33-4510.   (2) If the voters have approved a levy for the purchase of volunteer firefighters' disability income insurance or workers' compensation coverage, the governing body of a local government entity may establish a volunteer firefighters' disability income insurance account. The governing body may hold money in the account for any time period considered appropriate by the governing body. Money held in the account may not be considered as cash balance for the purpose of reducing mill levies.   (3) Money may be expended from the account to purchase disability income insurance coverage or for workers' compensation coverage for volunteer firefighters organized or deployed pursuant to any of the provisions of Title 7, chapter 33, parts 21 through 24 or 41.   (4) Money in the account must be invested as provided by law. Interest and income from the investment of money in the account must be credited to the account.   History: En. Sec. 1, Ch. 485, L. 2007; amd. Sec. 1, Ch. 255, L. 2011; amd. Sec. 2, Ch. 412, L. 2013.
MT Code § 7-6-622 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 6. Local Government Accounting|7-6-622. County coal trust fund -- expenditure restrictions

  7-6-622. County coal trust fund -- expenditure restrictions. (1) The governing body of a county receiving funding from coal-related activities may establish a county coal trust fund.   (2) Money received by a county from coal-related activities may be placed in the coal trust fund and may not be appropriated by the governing body until:   (a) a coal mining operation or coal-fired electric generation facility has permanently ceased mining-related or energy production-related activity; or   (b) the number of persons employed full-time in coal mining or coal-fired electric generation activities by the coal mining operation or coal-fired electric generation facility is less than 75% of the average number of persons employed full-time in activities by the operation or facility during the immediately preceding 5-year period.   (3) If the circumstances described in subsection (2)(a) or (2)(b) occur, the governing body of the county may use the remaining funds in the coal trust fund to:   (a) pay for outstanding capital project bonds or other expenses incurred prior to the end of activity or the reduction in the workforce described in subsection (2)(b);   (b) decrease property tax mill levies that are directly caused by the cessation or reduction of activity;   (c) promote diversification and development of the economic base within the jurisdiction of a local government unit through assistance to existing business for retention and expansion or to assist new business;   (d) attract new industry to the impact area;   (e) provide cash incentives for expanding the employment base of the area impacted by the changes in activity described in subsection (2); or   (f) provide grants or loans to other local government jurisdictions to assist with impacts caused by the changes in activity described in subsection (2).   (4) Except as provided in subsection (3)(b), money held in the coal trust fund may not be considered as cash balance for the purpose of reducing mill levies.   (5) Money in the coal trust fund must be invested as provided by law. Interest and income from the investment of money in the fund must be credited to the fund.   History: En. Sec. 1, Ch. 256, L. 2019.
MT Code § 7-6-1101 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 11. Tax and Revenue Anticipation Notes|7-6-1101. Definitions

  7-6-1101. Definitions. As used in this part, unless the context clearly requires otherwise, the following definitions apply:  (1) "Governing body" means the legislative authority of a local government, by whatever name designated.   (2) "Gross proceeds obligations" are tax anticipation notes or revenue anticipation notes that mature at a time not to exceed 5 years from the date issued and are secured by the collection of certain coal gross proceeds taxes, interest, and penalties pursuant to 15-23-708.   (3) "Local government" means any city, town, county, consolidated city-county, or school district.   (4) "Ordinance" means an ordinance or resolution of the local government.   (5) "Short-term obligations" are tax anticipation notes or revenue anticipation notes that mature at a time not to exceed 13 months from the date issued.   History: En. Sec. 1, Ch. 481, L. 1985; amd. Sec. 3, Ch. 145, L. 2021.
MT Code § 7-6-1102 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 11. Tax and Revenue Anticipation Notes|7-6-1102. Gross proceeds and short-term obligations authorized

  7-6-1102. Gross proceeds and short-term obligations authorized. A local government may issue and sell gross proceeds obligations or short-term obligations as provided in this part in anticipation of taxes or revenues budgeted to be received and appropriated for expenditure during the fiscal year in which the obligations are issued. The proceeds of the obligations may be expended solely for the purposes for which the taxes or revenues were appropriated and for costs and expenses incident to the issuance and sale. Pending expenditure, the proceeds may be invested as provided by law. The principal and interest on short-term obligations must be repaid from the money derived from the taxes and revenues in anticipation of which they were issued, income from investment of the proceeds of the obligations, and any money otherwise legally available for this purpose.  History: En. Sec. 2, Ch. 481, L. 1985; amd. Sec. 4, Ch. 145, L. 2021.
MT Code § 7-6-1103 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 11. Tax and Revenue Anticipation Notes|7-6-1103. Issuance and sale of gross proceeds obligations and short-term obligations -- procedure

  7-6-1103. Issuance and sale of gross proceeds obligations and short-term obligations -- procedure. (1) The issuance of gross proceeds obligations or short-term obligations must be authorized by an ordinance of the governing body that fixes the maximum amount of the obligations to be issued or, if applicable, the maximum amount that may be outstanding at any time, the maximum term and interest rate or rates to be borne by the obligations, the manner of sale, the maximum price, the form including bearer or registered as provided in Title 17, chapter 5, part 11, the terms, the conditions, and the covenants of the obligations. Gross proceeds obligations or short-term obligations issued under this section must bear fixed or variable rate or rates of interest that the governing body considers to be in the best interests of the local government. Variable rates of interest may be fixed in relationship to the standard or index that the governing body designates.  (2) The governing body may sell the gross proceeds obligations or short-term obligations at par or at a discount:   (a) at private negotiated sale to the board of investments as provided in Title 17, chapter 5, part 16; or   (b) at public sale to any other person. Any public sale must be noticed as provided in 7-7-4434.   History: En. Sec. 3, Ch. 481, L. 1985; amd. Sec. 4, Ch. 581, L. 1987; amd. Sec. 1, Ch. 423, L. 1995; amd. Sec. 5, Ch. 145, L. 2021.
MT Code § 7-6-1104 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 11. Tax and Revenue Anticipation Notes|7-6-1104. reserved

  7-6-1104 reserved.
MT Code § 7-6-1105 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 11. Tax and Revenue Anticipation Notes|7-6-1105. Refunding and renewal of short-term obligations

  7-6-1105. Refunding and renewal of short-term obligations. (1) Gross proceeds obligations may, from time to time, be renewed or refunded by the issuance of gross proceeds obligations. Gross proceeds obligations may not be renewed or refunded to a date later than 5 years from the end of the fiscal year in which the original short-term obligation was issued.  (2) Short-term obligations may, from time to time, be renewed or refunded by the issuance of short-term obligations. Short-term obligations may not be renewed or refunded to a date later than 6 months from the end of the fiscal year in which the original short-term obligation was issued.   History: En. Sec. 4, Ch. 481, L. 1985; amd. Sec. 6, Ch. 145, L. 2021.
MT Code § 7-6-1106 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 11. Tax and Revenue Anticipation Notes|7-6-1106. through 7-6-1110 reserved

  7-6-1106 through 7-6-1110 reserved.
MT Code § 7-6-1111 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 11. Tax and Revenue Anticipation Notes|7-6-1111. Gross proceeds and short-term obligations -- security

  7-6-1111. Gross proceeds and short-term obligations -- security. (1) Gross proceeds obligations are not general obligations of the local government and are collectible only from the collection of coal gross proceeds taxes, interest, and penalties pursuant to 15-23-708.  (2) Short-term obligations are general obligations of the local government and must be secured by the taxes and revenues in anticipation of which the short-term obligations were issued and in such other manner as set forth in the ordinance authorizing their issuance.   History: En. Sec. 5, Ch. 481, L. 1985; amd. Sec. 7, Ch. 145, L. 2021.
MT Code § 7-6-1112 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 11. Tax and Revenue Anticipation Notes|7-6-1112. Funds for payment of principal and interest

  7-6-1112. Funds for payment of principal and interest. For the purpose of providing funds for the payment of principal of and interest on gross proceeds obligations or short-term obligations, the governing body may authorize the creation of a special fund or funds and provide for the payment from authorized sources to such funds of amounts sufficient to meet principal and interest requirements.  History: En. Sec. 6, Ch. 481, L. 1985; amd. Sec. 8, Ch. 145, L. 2021.
MT Code § 7-6-1113 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 11. Tax and Revenue Anticipation Notes|7-6-1113. and 7-6-1114 reserved

  7-6-1113 and 7-6-1114 reserved.
MT Code § 7-6-1115 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 11. Tax and Revenue Anticipation Notes|7-6-1115. Local government debt limitations not to apply to short-term obligations

  7-6-1115. Local government debt limitations not to apply to short-term obligations. The debt limitations for local governments in Title 7, chapter 7, and Title 20, chapter 9, do not apply to gross proceeds obligations or short-term obligations issued in accordance with this part.  History: En. Sec. 7, Ch. 481, L. 1985; amd. Sec. 9, Ch. 145, L. 2021.
MT Code § 7-6-1116 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 11. Tax and Revenue Anticipation Notes|7-6-1116. Authority cumulative

  7-6-1116. Authority cumulative. The authority granted by this part is in addition and supplemental to any other authority granted and does not limit any other authority previously granted to any local government.   History: En. Sec. 8, Ch. 481, L. 1985.
MT Code § 7-6-1501 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1501. Definitions

  7-6-1501. Definitions. As used in this part, the following definitions apply:   (1) "Board of directors" means the board of directors of the resort area district.   (2) "Infrastructure" means tangible facilities and assets related to water, sewer, wastewater treatment, storm water, solid waste and utilities systems, fire protection, ambulance and law enforcement, roads, bridges, and other transportation needs.   (3) "Luxuries" means any gift item, luxury item, or other item normally sold to the public or to transient visitors or tourists. The term does not include food purchased unprepared or unserved, medicine, medical supplies and services, appliances, hardware supplies and tools, or any necessities of life.   (4) "Medical supplies" means items that are sold to be used for curative, prosthetic, or medical maintenance purposes, whether or not prescribed by a physician.   (5) "Medicine" means substances sold for curative or remedial properties, including both physician prescribed and over-the-counter medications.   (6) "Qualified elector" means a person who is qualified to vote under 13-1-111 and is a resident of a resort community, resort area, or proposed or established resort area district.   (7) "Resort area" means an area that:   (a) is an unincorporated area and is a defined contiguous geographic area;   (b) has a population of less than 2,500 according to the most recent federal census;   (c) derives the major portion of its economic well-being from businesses catering to the recreational and personal needs of persons traveling to or through the area for purposes not related to their income production; and   (d) has been designated by the department of commerce as a resort area prior to its establishment by the county commissioners as provided in 7-6-1508.   (8) "Resort area district" means a district created under 7-6-1532 through 7-6-1536, 7-6-1539 through 7-6-1544, 7-6-1546 through 7-6-1548, and 7-6-1550 that has been established as a resort area under 7-6-1508.   (9) "Resort community" means a community that:   (a) is an incorporated municipality;   (b) has a population of less than 5,500 according to the most recent federal census;   (c) derives the primary portion of its economic well-being related to current employment from businesses catering to the recreational and personal needs of persons traveling to or through the municipality for purposes not related to their income production; and   (d) has been designated by the department of commerce as a resort community.   History: En. Sec. 1, Ch. 729, L. 1985; amd. Sec. 1, Ch. 549, L. 1991; amd. Sec. 1, Ch. 554, L. 1995; Sec. 7-6-4461, MCA 1995; redes. 7-6-1501 by Code Commissioner, 1997; amd. Sec. 1, Ch. 381, L. 2009; amd. Sec. 80, Ch. 49, L. 2015; amd. Sec. 1, Ch. 261, L. 2019.
MT Code § 7-6-1502 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1502. Resort community taxing authority -- specific delegation

  7-6-1502. Resort community taxing authority -- specific delegation. As required by 7-1-112, 7-6-1501 through 7-6-1507 specifically delegate to the qualified electors of each respective resort community the power to authorize their municipality to impose a resort tax within the corporate boundary of the municipality as provided in 7-6-1501 through 7-6-1507.   History: En. Sec. 2, Ch. 729, L. 1985; Sec. 7-6-4462, MCA 1995; redes. 7-6-1502 by Code Commissioner, 1997; amd. Sec. 81, Ch. 49, L. 2015.
MT Code § 7-6-1503 (2021)
2021 Montana Code Annotated|Title 7. Local Government|Chapter 6. Financial Administration and Taxation|Part 15. Resort Tax|7-6-1503. Limit on resort tax rate -- goods and services subject to tax

  7-6-1503. Limit on resort tax rate -- goods and services subject to tax. (1) (a) Except as provided in subsection (1)(b), the rate of the resort tax must be established by the election petition or resolution provided for in 7-6-1504, but the rate may not exceed 3%.   (b) (i) Subject to subsection (1)(b)(ii), an election petition or resolution provided for in 7-6-1504 may provide for an additional resort tax levy at the rate of up to 1%. The revenue from the additional tax must be used to provide funding for infrastructure.   (ii) A resort community with a population that exceeds the population limit for a resort community in 7-6-1501 may not levy the additional resort tax provided for in subsection (1)(b)(i).   (2) (a) The resort tax is a tax on the retail value of all goods and services sold, except for goods and services sold for resale, within the resort community or area by the following establishments:   (i) hotels, motels, and other lodging or camping facilities;   (ii) restaurants, fast food stores, and other food service establishments;   (iii) taverns, bars, night clubs, lounges, and other public establishments that serve beer, wine, liquor, or other alcoholic beverages by the drink; and   (iv) destination ski resorts and other destination recreational facilities.   (b) Establishments that sell luxuries shall collect a tax on such luxuries.   History: En. Sec. 3, Ch. 729, L. 1985; amd. Sec. 14, Ch. 370, L. 1987; amd. Sec. 3, Ch. 549, L. 1991; amd. Sec. 2, Ch. 554, L. 1995; Sec. 7-6-4463, MCA 1995; redes. 7-6-1503 by Code Commissioner, 1997; amd. Sec. 2, Ch. 261, L. 2019.