reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 13. Elections › Chapter 38. Political Parties › Part 2. Committee Structure › 13-38-205. Organization and operation of county and city central committees

13-38-205. Organization and operation of county and city central committees.
(1) The county central committee shall meet prior to the state convention of its political party and organize by electing a presiding officer and one or more vice presiding officers. The gender of the presiding officer and the vice presiding officer may not be the same. The county central committee shall elect a secretary and other officers as necessary. It is not necessary for the officers to be precinct committee representatives.
(2) The committee may select managing or executive committees and authorize subcommittees to exercise all powers conferred upon the county, city, state, and congressional central committees by the election laws of this state.
(3) The presiding officer of the county central committee shall call the county convention and not less than 4 days before the date of the county convention shall publish the call in a newspaper published at the county seat and mail a copy of the call to each precinct committee representative. If party rules permit the use of a proxy, a proxy may not be recognized unless it is held by an elector of the precinct of the committee representative executing it.
(4) The county presiding officer of the party shall preside at the county convention. No person other than a duly elected or appointed committee representative or officer of the committee is entitled to participate in the proceedings of the committee.
(5) If a committee representative is absent, the convention may fill the vacancy by appointing some qualified elector of the party, resident in the precinct, to represent the precinct in the convention.
(6) The county convention shall elect delegates and alternate delegates to the state convention under rules of the state party. The presiding officer and secretary of the county convention shall issue and sign certificates of election of the delegates.
History: En. Sec. 76, Ch. 368, L. 1969; amd. Sec. 1, Ch. 216, L. 1973; amd. Sec. 26, Ch. 365, L. 1977; R.C.M. 1947, 23-3405; amd. Sec. 139, Ch. 56, L. 2009; amd. Sec. 2, Ch. 671, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-102. Person defined

15-1-102. Person defined.
As used in this title (except chapters 30 and 31), unless the context indicates otherwise, the term "person" means an individual, corporation (domestic or foreign), partnership, association, joint-stock company, or syndicate.
History: En. 84-102 by Sec. 1, Ch. 52, L. 1977; R.C.M. 1947, 84-102.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-103. Disposal of tax records -- procedure

15-1-103. Disposal of tax records -- procedure.
(1) Notwithstanding any other provisions of law, the department may dispose of tax records more than 3 years old if the records do not have any further value or as provided in subsection (3).
(2) Authorization for disposal of tax records must be made by the director of the department or authorized employees of the department. A copy of the authorization and authenticated list of the records must be maintained by the department.
(3) The department may dispose of its original tax records after those records have been reproduced in accordance with rules adopted by the secretary of state in consultation with the state records committee provided for in 2-6-1107. The department shall maintain the reproduction as the public record. The reproduction or certified copy of the reproduction may be used in place of the department's original in any court or proceeding and has the same force and effect as the department's original record.
History: En. Sec. 1, Ch. 187, L. 1963; amd. Sec. 1, Ch. 9, L. 1969; amd. Sec. 61, Ch. 405, L. 1973; R.C.M. 1947, 84-724; amd. Sec. 2, Ch. 206, L. 2011; amd. Sec. 40, Ch. 348, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-104. Treasurers to destroy certain tax records

15-1-104. Treasurers to destroy certain tax records.
The treasurer of each county, city, or town in the state of Montana may destroy all tax records in the treasurer's possession more than 30 years old.
History: En. 84-4175.2 by Sec. 2, Ch. 286, L. 1975; R.C.M. 1947, 84-4175.2; amd. Sec. 140, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-105. Repealed

15-1-105. Repealed.
Sec. 1, Ch. 151, L. 1995.
History: En. Sec. 198, p. 127, L. 1891; re-en. Sec. 4015, Pol. C. 1895; re-en. Sec. 2733, Rev. C. 1907; re-en. Sec. 2062, R.C.M. 1921; re-en. Sec. 2062, R.C.M. 1935; amd. Sec. 35, Ch. 405, L. 1973; R.C.M. 1947, 84-515; amd. Sec. 1, Ch. 581, L. 1979; amd. Sec. 2, Ch. 225, L. 1983; amd. Sec. 9, Ch. 557, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-106. Federal tax return information

15-1-106. Federal tax return information.
(1) Except as provided by section 6103 of the Internal Revenue Code, 26 U.S.C. 6103, and subsection (2) of this section, it is unlawful to knowingly or purposely divulge or make known in any manner any federal tax return or federal tax return information submitted on state tax returns pursuant to state law.
(2) The department shall furnish state return information to the legislative auditor, the legislative fiscal analyst pursuant to 5-12-303, and the office of budget and program planning pursuant to 17-7-111, unless the furnishing of the information requested is specifically prohibited by federal or state law. The legislative fiscal analyst and the office of budget and program planning may disclose state return information to each other. State return information includes information on or a copy of any portion of a federal return or any information from a federal return that is required to be attached or included in a state return under state law.
(3) Income tax information held by the department, the legislative auditor, the legislative fiscal analyst, and the office of budget and program planning is solely for their official use and is not a public record.
(4) A person convicted of violating this section shall be fined not to exceed $1,000 or be imprisoned in the county jail for a term not to exceed 1 year, or both. If a public officer or employee is convicted of violating this section, the person is dismissed from office or employment and may not hold any public office or public employment in the state for a period of 1 year after dismissal or, in the case of a former officer or employee, for 1 year after conviction.
History: En. Sec. 1, Ch. 70, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-109. Prohibition on tax return preparation services -- filing electronic returns

15-1-109. Prohibition on tax return preparation services -- filing electronic returns.
The department may not provide electronic individual income tax preparation services. However, the department may provide for the filing of electronic individual income tax forms that include mathematical computations of line items on the electronic forms. The department is encouraged to increase the use of electronic tax filing. This section does not affect the department's responsibilities to provide taxpayer services under 15-1-222.
History: En. Sec. 2, Ch. 447, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-110. Rulemaking authority

15-1-110. Rulemaking authority.
The department may adopt rules to administer and enforce the provisions of 15-1-108 and 15-1-109.
History: En. Sec. 3, Ch. 447, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-111. Repealed

15-1-111. Repealed.
Secs. 66(2), 68(2), Ch. 422, L. 1997.
History: En. Sec. 9, Ch. 10, Sp. L. June 1989; amd. Sec. 2, Ch. 773, L. 1991; amd. Sec. 1, Ch. 499, L. 1993; amd. Sec. 33, Ch. 27, Sp. L. November 1993; amd. Sec. 9, Ch. 570, L. 1995; amd. Sec. 1, Ch. 13, Sp. L. August 2002.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-112. Repealed

15-1-112. Repealed.
Sec. 1, Ch. 116, L. 2011.
History: En. Sec. 2, Ch. 570, L. 1995; amd. Sec. 25, Ch. 51, L. 1999; amd. Sec. 1, Ch. 245, L. 1999; amd. Sec. 6, Ch. 571, L. 2001; amd. Sec. 2, Ch. 13, Sp. L. August 2002.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-117. Repealed

15-1-117. Repealed.
Sec. 4, Ch. 450, L. 2005.
History: En. Sec. 3, Ch. 200, L. 1997; amd. Sec. 15, Ch. 477, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-118. Reversal of declaration that manufactured home is real property

15-1-118. Reversal of declaration that manufactured home is real property.
(1) A manufactured home previously declared to be real property under the provisions of 15-1-116 must be considered as personal property for tax purposes if:
(a) the manufactured home is removed from its permanent foundation and running gear is attached so that it is capable of being moved over public highways; and
(b) the owner records a statement of reversal of declaration, on a form provided by the department of justice, with the county clerk and recorder of the county in which the manufactured home has been located and treated as real property.
(2) (a) In order to restore a certificate of title of a manufactured home, the owner shall file a statement of reversal of declaration as provided in subsection (3).
(b) The statement of reversal of declaration must include:
(i) the serial number of the manufactured home;
(ii) the legal description of the real property from which the manufactured home will be removed;
(iii) a description of any security interests in the manufactured home or real property from which it will be removed;
(iv) approval from all lienholders of the intent to restore the certificate of origin or certificate of title; and
(v) an acknowledgment of the owner's signature.
(3) (a) The statement of reversal of declaration must be presented to the county clerk and recorder of the county in which the manufactured home was treated as real property. The clerk and recorder shall forward a copy of the statement to the department of justice. The department of justice shall provide the owner with a restored certificate of origin or certificate of title.
(b) Within 5 days of receipt of the fee required in 61-3-203, the county treasurer shall:
(i) enter the transfer of interest on the electronic record of title;
(ii) issue the owner a transaction summary receipt; and
(iii) forward the statement of reversal of declaration to the department of justice.
(c) The county treasurer may not issue the transaction summary receipt unless all taxes, interest, and penalties on the real property have been paid.
(d) The department of justice shall provide to the owner a statement in recordable form, which the owner shall record, that the process of restoring the certificate of origin or certificate of title has been completed.
(4) A manufactured home may be physically removed from the real property on which it was located when it was treated as real property upon the owner's compliance with the provisions of subsections (1) through (3) and other applicable state law.
(5) A manufactured home that has been declared personal property in accordance with this section must be treated by the department and lending institutions in the same manner as any other residence that is classified as personal property.
History: En. Sec. 2, Ch. 450, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-119. Classification of mobile home, manufactured home, or housetrailer -- property records

15-1-119. Classification of mobile home, manufactured home, or housetrailer -- property records.
A mobile home, manufactured home, or housetrailer that is considered an improvement as defined in 15-1-101 may not be identified as a mobile home in state and local property databases or through the internet unless the distinction is required for property valuation or property tax billing purposes.
History: En. Sec. 1, Ch. 257, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-120. Policy and purpose

15-1-120. Policy and purpose.
(1) The purpose of Chapter 574, Laws of 2001, is to establish a financial partnership between state and local governments.
(2) This partnership is founded on trust and is committed to protecting and promoting the financial interests of cities, towns, counties, local schools, special districts, and state government.
(3) Local governments agree to relinquish dedicated revenue in exchange for an entitlement share of the state general fund based on a formula that responds to the performance of the Montana economy.
(4) The legislature agrees to fund the entitlement share in accordance with the provisions of 15-1-121.
History: En. Sec. 251, Ch. 574, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-142. Montana surplus rebate account

15-1-142. (Temporary) Montana surplus rebate account.
(1) There is a Montana surplus rebate account in the state special revenue fund provided for in 17-2-102.
(2) The state treasurer shall transfer $480 million from the general fund to the account by July 1, 2023.
(3) Money in the account must be used for individual income tax rebates provided for in 15-30-2191 and associated administrative costs.
(4) The amount provided for in subsection (3) is statutorily appropriated, as provided in 17-7-502, to the department of revenue.
(5) The state treasurer shall transfer to the general fund money remaining in the account after June 30, 2025. (Terminates December 31, 2025--sec. 9, Ch. 44, L. 2023.)
History: En. Sec. 1, Ch. 44, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-143. Supplemental Montana surplus rebate account fund transfer

15-1-143. (Temporary) Supplemental Montana surplus rebate account fund transfer.
The state treasurer shall transfer $35 million from the general fund to the Montana surplus rebate account in the state special revenue fund created by 15-1-142, and provided for in 17-2-102, by July 1, 2023. This transfer supplements the transfer provided for in 15-1-142 and must be used in accordance with Chapter 44, Laws of 2023.
(2) The supplemental amount provided for in subsection (1) is statutorily appropriated, as provided in 17-7-502, to the department of revenue. (Terminates December 31, 2025--sec. 10, Ch. 764, L. 2023.)
History: En. Sec. 2, Ch. 764, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 1. General Provisions › 15-1-150. Digital assets taxation

15-1-150. Digital assets taxation.
(1) Digital assets used as a method of payment may not be subject to any additional tax, withholding, assessment, or charge by the state or a local government that is based solely on the use of the digital asset as the method of payment.
(2) Nothing in this section prohibits the state or a local government from imposing or collecting a tax, withholding, assessment, or charge otherwise authorized by Titles 15 or 16.
History: En. Sec. 2, Ch. 344, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-202. Enforcement of revenue laws

15-1-202. Enforcement of revenue laws.
(1) The department may direct proceedings, actions, and prosecutions to be instituted to enforce the laws relating to the penalties, liabilities, and punishment of public officials and persons or their agents for failure or neglect to comply with the provisions of the statutes, except Title 15, chapter 70, governing the revenue of the state or municipal corporations. The department shall cause complaints to be made against public officers to the proper district court for their removal from office for official misconduct or neglect of duty.
(2) The department may require county attorneys to assist in the commencement and prosecution of actions and proceedings in their respective counties for penalties, forfeitures, removals, and punishment for violations of the laws of the state in respect to the assessment of property and other revenue laws.
History: En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd. Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; R.C.M. 1947, 84-708.1(6), (7); amd. Sec. 4, Ch. 623, L. 1989; amd. Sec. 22, Ch. 10, L. 1993; amd. Sec. 35, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-203. Study of other tax systems

15-1-203. Study of other tax systems.
The department may investigate the tax systems of other states and countries and formulate and recommend legislation for the better administration of the fiscal laws so as to secure just and equal taxation and improvement in the system of taxation and the economical expenditure of public revenue in the state.
History: En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd. Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; R.C.M. 1947, 84-708.1(14).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-204. Consultation with governor

15-1-204. Consultation with governor.
The department shall consult and confer with the governor of the state upon the subject of taxation, the administration of the laws relating thereto, and the progress of the work of the department and furnish the governor with assistance that the governor may require.
History: En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd. Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; R.C.M. 1947, 84-708.1(15); amd. Sec. 141, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-206. Waiver of penalties -- interest

15-1-206. Waiver of penalties -- interest.
(1) The department may, in its discretion, waive, for reasonable cause, any penalty assessed by the department.
(2) Whenever the department waives a penalty provided for in this title, it also may, in its discretion, waive interest not to exceed $500 due for each tax period. When the department enters into a payment plan with a taxpayer that allows the taxpayer to make installment payments of delinquent taxes, interest, and penalties, the department may, at the conclusion of the payment plan term, agree to waive an additional $100 of interest for each tax period if the taxpayer has complied with all of the provisions of the payment plan.
History: En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd. Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; R.C.M. 1947, 84-708.1(17); amd. Sec. 1, Ch. 477, L. 1981; amd. Sec. 1, Ch. 68, L. 1999; amd. Sec. 3, Ch. 427, L. 1999; amd. Sec. 1, Ch. 594, L. 2005; amd. Sec. 1, Ch. 308, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-207. Writeoff of collection of tax, penalty, or interest -- rules

15-1-207. Writeoff of collection of tax, penalty, or interest -- rules.
(1) The department of revenue may write off the collection of any tax, penalty, or interest due to the state under this title when the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest. The department shall establish procedures to determine the cost-effectiveness of collecting the tax, penalty, or interest. 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 prescribe rules to establish the procedures to carry out the purposes of this section.
History: En. Sec. 1, Ch. 84, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-208. Signature alternatives for electronically filed returns

15-1-208. Signature alternatives for electronically filed returns.
(1) The director of revenue may accept tax returns, reports, and documents filed electronically and may prescribe, by rule, methods for signing, subscribing, or verifying electronically filed tax returns, reports, and documents for the purposes of Title 10, chapter 4, part 2, all chapters in Title 15 except chapter 70, Title 16, Title 53, chapter 19, part 3, 69-1-223, 69-1-402, and Title 70, chapter 9, part 8.
(2) The director of the department of transportation may accept tax returns, reports, and documents filed electronically and may prescribe, by rule, methods for signing, subscribing, or verifying electronically filed tax returns for the purposes of Title 15, chapter 70.
(3) Returns, reports, and documents electronically filed in accordance with this section or the methods adopted by rule have the same validity and consequences as physical forms signed by a taxpayer.
History: En. Sec. 2, Ch. 572, L. 1995; amd. Sec. 1, Ch. 6, L. 1997; Sec. 15-30-211, MCA 1995; redes. 15-1-208 by Sec. 2, Ch. 6, L. 1997; amd. Sec. 1, Ch. 27, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-210. Taxpayer right to know -- centrally assessed property

15-1-210. Taxpayer right to know -- centrally assessed property.
(1) The department shall, in the course of valuing properties, post on its website 30 days prior to the issuance of current year assessment notices the capitalization rate or rates to be used by the department to determine the income indicators of value for centrally assessed property, including supporting information on capitalization studies. The supporting information must include the rationale for adding or deleting a company or property from those included in the study in the prior year.
(2) The department shall display a statement on its website that it will accept comments on the current year capitalization rates and information as provided in subsection (1) for 20 days after posting. The department shall consider the comments prior to issuing the current year assessment notices and shall post a response to each written comment within 20 days of the close of the comment period.
(3) The department shall include all underlying computations when providing a taxpayer with a determination of valuation.
(4) If the department changes its reliance on any indicator of value by more than 15% from the previous valuation, the department shall provide the taxpayer with a written explanation of the rationale for the change when issuing an initial or final determination of valuation to a taxpayer.
(5) Nothing in this section may be construed as affecting an appraisal judgment.
(6) Inaccuracy or inadequacy of compliance with this section does not invalidate a determination of value or provide independent grounds for appeal.
History: En. Sec. 1, Ch. 276, L. 2011; amd. Sec. 1, Ch. 424, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-212. Mediation of valuation disputes -- centrally assessed and industrial properties

15-1-212. Mediation of valuation disputes -- centrally assessed and industrial properties.
(1) For appeals relating to the assessed value of centrally assessed property or industrial property that is assessed annually by the department, the objecting taxpayer may require that all issues raised in the complaint be the subject of a mediation proceeding conducted as provided in 26-1-813. The request for mediation must be accompanied by a fee of $100, payable to the department for deposit in the general fund.
(2) If the taxpayer requests mediation, which must be granted, the request is to be included in the complaint filed with the Montana tax appeal board pursuant to 15-2-302 or, if subsequent to the appeal, upon separate motion to the Montana tax appeal board. If mediation is requested by the taxpayer, the mediation must be conducted no less than 60 days prior to the contested case hearing on all issues raised in the complaint, to be scheduled by the Montana tax appeal board.
(3) The mediation proceeding must be conducted pursuant to 26-1-813 as a private, confidential, and informal dispute resolution. The mediation must be conducted by a person who is not a public employee and must be held at a privately owned facility. Because the mediation proceeding cannot result in a judgment or a compelled agreement, the proceeding is not a governmental operation, and until the dispute between the taxpayer and the department is resolved, either by agreement or through the appeal process, the records of the mediation proceeding may not be disclosed to the public.
(4) Within 45 days after the request for mediation, the mediator must have been selected by the parties and the parties must have scheduled a mediation proceeding unless waived by both parties. A mediation proceeding may not proceed past 120 days without the consent of the objecting taxpayer and the department. Each party is responsible for that party's mediation costs and shall jointly share the costs of the mediator.
(5) A mediator is prohibited from conveying information from one party to another during the mediation unless the source party specifically allows the conveyance of the information.
(6) If the mediation is successful, the department shall value the property that was the subject of the objection as agreed to in the mediation.
(7) If the mediation is unsuccessful, the parties shall proceed to a contested case hearing as scheduled by the Montana tax appeal board.
History: En. Sec. 1, Ch. 419, L. 2013; amd. Sec. 7, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-213. Mediation of valuation disputes -- other property taxpayers

15-1-213. Mediation of valuation disputes -- other property taxpayers.
(1) After a final decision of the county tax appeal board relating to the assessed value of property other than centrally assessed property or industrial property valued annually by the department, the objecting taxpayer may require that the assessed value be the subject of a mediation proceeding conducted as provided in 26-1-813. The request for mediation must be accompanied by a fee of $100, payable to the department for deposit in the general fund.
(2) If the taxpayer requests mediation, which must be granted, the request is to be included in the complaint filed with the Montana tax appeal board pursuant to 15-2-302 or, if subsequent to the appeal, upon separate motion to the Montana tax appeal board. If mediation is requested by the taxpayer, the mediation must be conducted no less than 60 days prior to the contested case hearing on all issues raised in the complaint, to be scheduled by the Montana tax appeal board.
(3) The mediation proceeding must be conducted according to 15-1-212(2) through (6).
History: En. Sec. 2, Ch. 419, L. 2013; amd. Sec. 8, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-218. Out-of-state collections -- authority to enter into contracts -- statutory appropriation

15-1-218. Out-of-state collections -- authority to enter into contracts -- statutory appropriation.
The department may enter into contracts with out-of-state attorneys, other state tax agencies, the federal government, and others located outside the state for out-of-state collections of taxes, fees, and other debt owed the state when the department determines that the amount collected under a contract will likely exceed the cost of collection. The department shall deposit the gross amount collected in the account or fund to which the tax, fee, or other debt was originally owed. The costs of collection are statutorily appropriated, as provided in 17-7-502, from the general fund to the department for the purposes of this section.
History: En. Sec. 1, Ch. 327, L. 2007; amd. Sec. 2, Ch. 338, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-221. Short title

15-1-221. Short title.
Sections 15-1-221 through 15-1-223 may be cited as the "Montana Taxpayer Bill of Rights".
History: En. Sec. 1, Ch. 619, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-223. Office of taxpayer assistance

15-1-223. Office of taxpayer assistance.
(1) The department of revenue shall establish and maintain an office of taxpayer assistance.
(2) The office shall assist taxpayers by:
(a) providing easily understandable tax information on audits and corrections and review procedures of the department;
(b) providing easily understandable information on appeal procedures;
(c) answering questions regarding preparing and filing of returns and reports with the department; and
(d) locating documents or payments filed with or submitted to the department.
(3) The office of taxpayer assistance shall also:
(a) receive and evaluate complaints related to improper or abusive behavior or inefficient service provided by employees of the department and recommend appropriate action to the director of the department to resolve the complaints;
(b) compile data on the number and type of taxpayer complaints received and evaluate the actions taken to resolve complaints;
(c) survey taxpayers to obtain their evaluation of the quality of service provided by the department;
(d) monitor the department's compliance with the taxpayer bill of rights and report any abuses to the director of the department;
(e) monitor the department's collection activities to:
(i) report any abuses in collection activities by the department to the director;
(ii) recommend to the director whether a particular collection activity should be stopped if the taxpayer has not had an adequate opportunity to discuss alternative means of payment; and
(f) perform any other functions that the director may assign to assist taxpayers in complying with Montana's tax laws.
(4) The department may charge a fee of $1 for processing a complaint.
History: En. Sec. 3, Ch. 619, L. 1991; amd. Sec. 2, Ch. 376, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-230. Report on income tax credit to committee

15-1-230. Report on income tax credit to committee.
The department shall report to the revenue interim committee biennially, in accordance with 5-11-210, the number and type of taxpayers claiming the credit under 15-30-2328, the total amount of the credit claimed, the total amount of the credit recaptured, and the department's cost associated with administering the credit.
History: En. Sec. 6, Ch. 537, L. 1997; amd. Sec. 38, Ch. 19, L. 1999; amd. Sec. 1, Ch. 4, L. 2005; amd. Sec. 1, Ch. 3, L. 2015; amd. Sec. 7, Ch. 163, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-231. Payment of taxes by credit card and other commercially acceptable means

15-1-231. Payment of taxes by credit card and other commercially acceptable means.
(1) The department may accept payment of any tax that it administers, including penalties, interest, and fees, by credit card, debit card, or other commercially acceptable means.
(2) (a) If the payment is made by credit card, debit card, charge card, or similar method, the tax liability is not discharged and the person has not paid the tax until the department receives payment or credit from the financial institution or credit card company responsible for making the payment or credit and the payment or credit is not subsequently charged back to the state by the financial institution or credit card company. Upon receipt of the payment or credit, the amount is considered paid on the date on which the charge was made by the taxpayer, unless the payment or credit is subsequently charged back to the state by the financial institution or credit card company.
(b) Upon notice of nonpayment, the department may charge the person who attempted the payment of the tax a fee not to exceed the costs of processing the claim for payment of the tax. The amount of the fee must be added to the tax due and is collected in the same manner as the tax due.
(3) The taxpayer shall pay all fees required by a financial institution or credit card company for a payment made pursuant to this section.
History: En. Sec. 1, Ch. 50, L. 2001; amd. Sec. 1, Ch. 47, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 2. Department of Revenue › 15-1-232. Deposit of money

15-1-232. Deposit of money.
Money received by the department from the collection of taxes, fees, and debts is subject to the timely deposit requirements of 17-6-105(6) unless the department has submitted and received approval for a modified deposit schedule pursuant to 17-6-105(8).
History: En. Sec. 1, Ch. 51, L. 2003; amd. Sec. 1, Ch. 420, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 3. Investigation and Hearings › 15-1-301. Investigations by department

15-1-301. Investigations by department.
(1) The department of revenue may examine all cases where evasion or violation of the laws for taxation of property, proceeds, occupation, or business is alleged, complained of, or discovered and ascertain wherein existing laws are ineffective or are improperly or negligently administered.
(2) (a) The department may inspect and examine or cause an inspection and examination of the records of the officers of any municipality whenever such officer has failed, neglected, or refused to return properly the information required by 15-1-201 within the time set by the department. Upon completion of such inspection and examination, the department shall transmit to the clerk or other proper official of the municipality a statement of the expenses incurred by the department to secure the necessary information. Within 60 days after the receipt by the municipality of the above statement, the same shall be audited as other claims of the municipal corporation are audited and shall be paid into the state treasury. If the statement is not paid, the attorney general shall institute an action in the proper court against the municipality to recover the same.
(b) The officers responsible for the furnishing of the information collected pursuant to 15-1-201 shall be jointly and severally liable for any loss the municipality may suffer through their delinquency. No payment may be made to them for salary or on any other account until the cost of such inspection and examination as provided above has been paid into the treasury or to the proper officers of such municipality. They shall also be subject to the other fines and penalties as prescribed by law.
(3) The department may require persons to furnish information concerning their capital, funded or other debt, current assets and liabilities, cost and value of property, earnings, operating and other expenses, taxes, and all other facts which may enable the department to ascertain the value of the relative burdens borne by all kinds of property and occupations in the state.
(4) The department may summon witnesses to appear and give evidence and to produce records, books, papers, and documents relating to any matter which the department has authority to investigate and determine.
(5) In any matter which the department has authority to investigate and determine, it may cause the deposition of witnesses residing within or without the state or absent therefrom to be taken upon notice to the interested party, if any, in like manner that depositions are taken in actions pending in the district court.
History: En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd. Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; R.C.M. 1947, 84-708.1(9) thru (13).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 3. Investigation and Hearings › 15-1-302. Witnesses -- oaths, contempt, and fees

15-1-302. Witnesses -- oaths, contempt, and fees.
(1) Oaths to witnesses in any investigation by the department may be administered by the director of revenue or the director's agent.
(2) (a) If a witness fails to obey a summons to appear before the department or refuses to testify or answer any material question or to produce records, books, papers, or documents when required to do so, the department shall institute proceedings in the district court to compel obedience to a summons or order of the board or to punish the witness for neglect or refusal to obey the summons.
(b) As required by 15-30-2509, the department, in addition to instituting proceedings to compel obedience to a summons or order shall, as a part of the proceedings, request the court to issue an order requiring the payment of all penalties assessed for the employer's failure to report.
(3) A person who testifies falsely in any material matter under consideration by the department is guilty of perjury and shall be punished accordingly.
(4) Witnesses attending an investigation by the department must receive the same compensation as witnesses in the district court. The compensation must be charged to the proper appropriation for the department.
History: En. Sec. 16, Ch. 3, L. 1923; re-en. Sec. 2122.16, R.C.M. 1935; amd. Sec. 59, Ch. 405, L. 1973; R.C.M. 1947, 84-716; amd. Sec. 8, Ch. 491, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 4. Protest Payments, Actions to Recover, and Alternative Remedies › 15-1-401. Repealed

15-1-401. Repealed.
Sec. 7, Ch. 501, L. 1981.
History: En. Sec. 1, Ch. 188, L. 1921; re-en. Sec. 2409, R.C.M. 1921; re-en. Sec. 2409, R.C.M. 1935; amd. Sec. 1, Ch. 197, L. 1955; amd. Sec. 3, Ch. 126, L. 1963; R.C.M. 1947, 84-4501; amd. Sec. 2, Ch. 581, L. 1979; amd. Sec. 5, Ch. 463, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 4. Protest Payments, Actions to Recover, and Alternative Remedies › 15-1-403. Repealed

15-1-403. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 1, Ch. 108, L. 1905; re-en. Sec. 2743, Rev. C. 1907; amd. Sec. 2, Ch. 135, L. 1909; re-en. Sec. 2270, R.C.M. 1921; amd. Sec. 1, Ch. 142, L. 1925; re-en. Sec. 2270, R.C.M. 1935; amd. Sec. 85, Ch. 405, L. 1973; R.C.M. 1947, 84-4503; amd. Sec. 5, Ch. 501, L. 1981; amd. Sec. 2, Ch. 811, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 4. Protest Payments, Actions to Recover, and Alternative Remedies › 15-1-404. Other remedies superseded

15-1-404. Other remedies superseded.
The remedies hereby provided shall supersede the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes or licenses alleged to be irregularly levied or demanded, except in unusual cases where the remedies hereby provided are deemed by the court to be inadequate.
History: En. Sec. 4026, Pol. C. 1895; re-en. Sec. 2745, Rev. C. 1907; re-en. Sec. 2272, R.C.M. 1921; re-en. Sec. 2272, R.C.M. 1935; R.C.M. 1947, 84-4504; amd. Sec. 7, Ch. 463, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 4. Protest Payments, Actions to Recover, and Alternative Remedies › 15-1-405. Injunction not to be used to restrain enforcement of tax

15-1-405. Injunction not to be used to restrain enforcement of tax.
No injunction must be granted by any court or judge to restrain the collection of any tax or any part thereof or to restrain the sale of any property for the nonpayment of taxes except:
(1) where the tax or the part thereof sought to be enjoined is illegal or is not authorized by law. If the payment of a part of a tax is sought to be enjoined, the other part must be paid before an action can be commenced.
(2) where the property is exempt from taxation.
History: En. Sec. 204, p. 128, L. 1891; re-en. Sec. 4023, Pol. C. 1895; re-en. Sec. 2741, Rev. C. 1907; re-en. Sec. 2268, R.C.M. 1921; re-en. Sec. 2268, R.C.M. 1935; R.C.M. 1947, 84-4505.
2023 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.
2023 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.
2023 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.