reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 39. Taxation of Bentonite › Part 1. General Provisions › 15-39-101. Production tax rates imposed on bentonite production

15-39-101. Production tax rates imposed on bentonite production.
(1) The production of bentonite is taxed as provided in this section. The tax is distributed as provided in 15-39-110.
(2) (a) Except as provided in subsection (3), the tax on bentonite is on the gross yield of bentonite produced, measured in tons before crushing and drying, by the owner or operator within the exterior boundaries of an elementary school district. The tax is computed according to the following annual production schedule:
(i) on the first 80,000 tons produced in excess of the amount exempted in subsection (3), $1.56 a ton;
(ii) on the next 150,000 tons produced, $1.50 a ton;
(iii) on the next 250,000 tons produced, $1.40 a ton;
(iv) on the next 500,000 tons produced, $1.25 a ton;
(v) on production in excess of 1 million tons, $1 a ton.
(b) For tax years beginning after December 31, 2009, the dollar amounts referred to in the schedule in subsections (2)(a)(i) through (2)(a)(v) must be adjusted by the department by multiplying each dollar amount by the quotient of the PCE for the first quarter of the year previous to the tax year for which the tax is being calculated, divided by the PCE for the first quarter of the 2009 tax year.
(c) For the purposes of this section:
(i) "PCE" has the meaning provided in 15-23-515; and
(ii) "ton" means 2,000 pounds.
(3) The first 20,000 tons produced in a calendar year are exempt from taxation.
History: En. Sec. 1, Ch. 559, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 39. Taxation of Bentonite › Part 1. General Provisions › 15-39-103. Taxation of royalties

15-39-103. Taxation of royalties.
All royalty amounts paid or apportioned in kind to royalty owners for which the statement is made under 15-39-102 are taxed at 15% of the amount paid or apportioned in kind to the royalty owner and are paid as provided in 15-39-102.
History: En. Sec. 3, Ch. 559, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 39. Taxation of Bentonite › Part 1. General Provisions › 15-39-104. Examination of statement -- adjustments -- delivery of notices and demands

15-39-104. Examination of statement -- adjustments -- delivery of notices and demands.
(1) If the department determines that the amount of tax due is different from the amount reported, the amount of tax computed on the basis of the examination conducted pursuant to 15-39-102 constitutes the tax to be paid.
(2) If the tax due exceeds the amount of tax reported as due on the taxpayer's statement, the excess must be paid to the department within 30 days after notice of the amount and demand for payment are mailed or delivered to the person making the statement unless the taxpayer files a timely objection as provided in 15-1-211. If the amount of the tax found due by the department is less than that reported as due on the statement and has been paid, the excess must be credited or, if no tax liability exists or is likely to exist, refunded to the person making the statement.
(3) The notice and demand provided for in this section must contain a statement of the computation of the tax and interest and must be:
(a) sent by mail to the taxpayer at the address given in the taxpayer's statement, if any, or to the taxpayer's last-known address; or
(b) served personally upon the taxpayer.
(4) A taxpayer filing an objection to the demand for payment is subject to and governed by the uniform tax review procedure provided in 15-1-211.
History: En. Sec. 4, Ch. 559, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 39. Taxation of Bentonite › Part 1. General Provisions › 15-39-105. Penalties and interest for violation

15-39-105. Penalties and interest for violation.
(1) (a) A person who fails to file a statement as required by 15-39-102 must be assessed a penalty as provided in 15-1-216. The department may waive the penalty as provided in 15-1-206.
(b) A person who fails to file the statement required by 15-39-102 and to pay the tax on or before the due date must be assessed a penalty and interest as provided in 15-1-216. The department may waive any penalty pursuant to 15-1-206.
(2) A person who purposely fails to pay the tax when due must be assessed an additional penalty as provided in 15-1-216.
History: En. Sec. 5, Ch. 559, L. 2005; amd. Sec. 12, Ch. 44, L. 2007; amd. Sec. 3, Ch. 364, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 39. Taxation of Bentonite › Part 1. General Provisions › 15-39-106. Authority to collect delinquent taxes

15-39-106. Authority to collect delinquent taxes.
(1) (a) The department shall collect taxes that are delinquent as determined under this part.
(b) If a tax imposed by this part or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.
(2) In addition to any other remedy, in order to collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds that are due to the taxpayer from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.
(3) As provided in 15-1-705, the taxpayer has the right to a review on the tax liability prior to any offset by the department.
(4) The department may file a claim for state funds on behalf of the taxpayer if a claim is required before funds are available for offset.
History: En. Sec. 6, Ch. 559, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 39. Taxation of Bentonite › Part 1. General Provisions › 15-39-107. Interest on deficiency -- penalty

15-39-107. Interest on deficiency -- penalty.
(1) Interest accrues on unpaid or delinquent taxes as provided in 15-1-216. The interest must be computed from the date on which the statement and tax were originally due.
(2) If the payment of a tax deficiency is not made within 60 days after it is due and payable and if the deficiency is due to negligence on the part of the taxpayer but without fraud, the penalty imposed by 15-1-216(2) must be added to the amount of the deficiency.
History: En. Sec. 7, Ch. 559, L. 2005; amd. Sec. 13, Ch. 44, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 39. Taxation of Bentonite › Part 1. General Provisions › 15-39-108. Limitations

15-39-108. Limitations.
(1) Except in the case of a person who purposely or knowingly, as those terms are defined in 45-2-101, files a false or fraudulent statement violating the provisions of this part, a deficiency may not be assessed or collected with respect to a tax period for which a statement is filed unless the notice of additional tax proposed to be assessed is mailed to or personally served upon the taxpayer within 5 years from the date on which the statement was filed. For purposes of this section, a statement filed before the last day prescribed for filing is considered to be filed on the last day.
(2) If, before the expiration of the 5-year period prescribed in subsection (1) for assessment of the tax, the taxpayer consents in writing to an assessment after expiration of the 5-year period, a deficiency may be assessed at any time prior to the expiration of the period consented to.
History: En. Sec. 8, Ch. 559, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 39. Taxation of Bentonite › Part 1. General Provisions › 15-39-109. Credit or refund for overpayment -- refund from county -- interest on overpayment

15-39-109. Credit or refund for overpayment -- refund from county -- interest on overpayment.
(1) If the department determines that the amount of tax, penalty, or interest due for any semiannual period is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.
(2) (a) The amount of an overpayment credited against any tax, penalty, or interest due for any tax period or any refund or portion of a refund, which has not been distributed pursuant to 15-39-110, must be withheld from the current distribution made pursuant to 15-39-110.
(b) If the amount of the refund reduces the amount of tax previously distributed pursuant to 15-39-110 and if the current distribution, if any, is insufficient to offset the refund, then the department shall demand the amount of the refund from the county to which the tax was originally distributed. The county treasurer shall remit the amount demanded within 30 days of the receipt of notice from the department.
(3) Except as provided in subsection (4), interest must be allowed on overpayments at the same rate as is charged on unpaid taxes provided in 15-1-216 beginning from the due date of the statement or from the date of overpayment, whichever date is later, to the date on which the department approves refunding or crediting of the overpayment.
(4) (a) Interest may not accrue during any period in which the processing of a claim for refund is delayed more than 30 days by reason of failure of the taxpayer to furnish information requested by the department for the purpose of verifying the amount of the overpayment.
(b) Interest is not allowed:
(i) if the overpayment is refunded within 6 months from the date on which the statement is due or from the date on which the statement is filed, whichever is later; or
(ii) if the amount of interest is less than $1.
History: En. Sec. 9, Ch. 559, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 39. Taxation of Bentonite › Part 1. General Provisions › 15-39-111. Administration -- rules

15-39-111. Administration -- rules.
The department shall:
(1) administer and enforce the provisions of this part;
(2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this part; and
(3) adopt rules that may be necessary or appropriate to administer and enforce the provisions of this part.
History: En. Sec. 11, Ch. 559, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 44. Forest Lands Tax › Part 1. General Provisions › 15-44-102. Definitions

15-44-102. Definitions.
For the purposes of this part, unless the context requires otherwise, the following definitions apply:
(1) "Culmination of mean annual increment" means the point of optimum net wood production on an acre of forest land.
(2) "Cultivated Christmas trees" means Christmas trees that are grown on land prepared by intensive cultivation and tilling, such as by plowing or turning over the soil, and on which all unwanted plant growth is controlled for the exclusive purpose of raising Christmas trees.
(3) "Department" means the department of revenue.
(4) "Forest" means forest land and the timber on the land.
(5) "Forest land" means contiguous land of 15 acres or more in one ownership that is capable of producing timber that can be harvested in commercial quantity and is producing timber unless the trees have been removed through harvest, including clearcuts, or by natural disaster, including but not limited to fire. Forest land includes land:
(a) that has not been converted to another use; and
(b) on which the annual net wood production equals or exceeds 25 cubic feet an acre at the culmination of mean annual increment.
(6) "Forest productivity value" means the value of forest land for assessment purposes, which value is determined only on the basis of its potential to produce timber, other forest products, and associated agricultural products through an income approach provided for in 15-44-103.
(7) "Harvest" means an activity related to the cutting or removal of timber for use or sale as a forest product.
(8) "Landowner" means an individual, corporation, association, company, firm, joint venture, syndicate, or trust.
(9) "Mean annual net wood production" means the average net usable volume of wood that 1 acre of forest land will grow in 1 year under average current and actual forest conditions and under current and reasonable management practices for each forest valuation zone established under 15-44-103.
(10) "Stumpage value" means the amount that timber would sell for under an arm's-length transaction made in the ordinary course of business, expressed in terms of dollars per unit of measure.
(11) (a) "Timber" means all wood growth on privately owned land, mature or immature, alive or dead, standing or down, that is capable of furnishing raw material used in the manufacture of lumber or other forest products.
(b) The term does not include cultivated Christmas trees.
History: En. Sec. 2, Ch. 783, L. 1991; amd. Sec. 2, Ch. 297, L. 1997; amd. Sec. 182, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 44. Forest Lands Tax › Part 1. General Provisions › 15-44-104. Reduction in valuation on forest lands for trees destroyed by natural disaster

15-44-104. Reduction in valuation on forest lands for trees destroyed by natural disaster.
(1) Forest lands upon which, at any time after December 31, 1993, trees are destroyed by fire, disease, insect infestation, or other natural disaster so that the lands affected will not meet minimum stocking requirements are eligible for a reduction in value for the first 20 tax years following the loss.
(2) If a landowner shows to the department's satisfaction that the landowner's forest lands have been destroyed as provided in subsection (1), the department shall reduce the value of the forest land by 50% of the original forest productivity value per year.
History: En. Sec. 4, Ch. 783, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 44. Forest Lands Tax › Part 1. General Provisions › 15-44-105. Administration -- rules

15-44-105. Administration -- rules.
The department shall:
(1) administer and enforce the provisions of this part;
(2) arrange for the preparation and distribution of forms and information necessary to administer the provisions of this part; and
(3) promulgate rules necessary to administer and enforce the provisions of this part.
History: En. Sec. 5, Ch. 783, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 44. Forest Lands Tax › Part 1. General Provisions › 15-44-106. Tax on change of use of part of tract

15-44-106. Tax on change of use of part of tract.
(1) Land that is valued, assessed, and taxed under this part that is separated or split from forest land, either by conveyance or by other action of the owner, for a use other than forest land or associated forest land management, must be reclassified by the department according to its use.
(2) Reclassification under subsection (1) does not impair the right of the remaining forest land that was not reclassified based on use as long as the land meets the minimum requirements of this part.
History: En. Sec. 1, Ch. 333, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 50. Public Contractor's Fees and Tax › Part 1. General Provisions › 15-50-101. Definitions

15-50-101. Definitions.
As used in this chapter, the following definitions apply:
(1) "Department" means the department of revenue as provided in 2-15-1301.
(2) "Gross receipts" means all receipts from sources within the state, whether in the form of money, credits, or other valuable consideration, received from, engaging in, or conducting a business, without deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, taxes, losses, or any other expense whatsoever. However, gross receipts does not include cash discounts allowed and taken on sales and sales refunds, either in cash or by credit, uncollectible accounts written off from time to time, or payments received in final liquidation of accounts included in the gross receipts of any previous return made by the person.
(3) (a) "Public contractor" means any person who submits a proposal to perform or enters into a contract for performing public construction work in the state with the federal government or state of Montana; with any board, commission, or department of the state; with any board of county commissioners, any city or town council, or any agency of any of them; or with any other public board, body, commission, or agency authorized to let or award contracts for any public work when the contract cost, value, or price exceeds the sum of $80,000.
(b) The term public contractor includes subcontractors undertaking to perform work covered by the original contract or any part of the contract when the contract cost, value, or price exceeds the sum of $80,000.
History: En. Sec. 1, Ch. 195, L. 1967; amd. Sec. 12, Ch. 52, L. 1977; R.C.M. 1947, 84-3501(3); MCA 1981, 15-50-101; redes. 37-71-101 by Code Commissioner, 1983; Sec. 37-71-101(3), MCA 1983; redes. 15-50-101 by Code Commissioner, 1985; amd. Sec. 1, Ch. 558, L. 1995; amd. Sec. 37, Ch. 51, L. 1999; amd. Sec. 1, Ch. 751, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 50. Public Contractor's Fees and Tax › Part 2. Tax on Contractors › 15-50-205. Tax imposed on gross receipts from public contracts

15-50-205. Tax imposed on gross receipts from public contracts.
(1) A public contractor, unless the contractor constructs or works on a federal research facility, shall pay to the department a license fee in a sum equal to 1% of the gross receipts, as defined in 15-50-101, from public contracts during the income year in which the public contractor receives payment.
(2) The license fee must be computed upon the basis of the entire contract for each separate contract let by any of the public bodies as provided for in 15-50-206.
History: En. Sec. 5, Ch. 178, L. 1935; re-en. Sec. 2433.5, R.C.M. 1935; amd. Sec. 1, Ch. 113, L. 1939; amd. Sec. 2, Ch. 195, L. 1967; amd. Sec. 1, Ch. 180, L. 1974; R.C.M. 1947, 84-3505(part); amd. Sec. 7, Ch. 240, L. 1983; amd. Sec. 1, Ch. 741, L. 1985; amd. Sec. 2, Ch. 558, L. 1995; amd. Sec. 36, Ch. 114, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 50. Public Contractor's Fees and Tax › Part 2. Tax on Contractors › 15-50-206. Withholding license fee from payments -- refunds

15-50-206. Withholding license fee from payments -- refunds.
(1) The prime contractor shall withhold the 1% license fee from payments to subcontractors and inform the department on prescribed forms of the amount of the 1% license fee in the prime contractor's account to be allocated and transferred to the subcontractor. The notification to transfer portions of the 1% license fee must be filed within 30 days after each payment is made to subcontractors. If any prime contractor fails to file the required allocation and transfer report at the time required under the provisions of this chapter, a penalty computed at the rate of 10% of the 1% license fee withheld from subcontractors is due from the prime contractor.
(2) The state, county, city, or any agency or department of the state, county, or city for whom the contractor is performing public work shall withhold, in addition to other amounts withheld as provided by law, 1% of all payments due the contractor and shall transmit that money to the department. If the 1% of gross receipts, as defined in 15-50-101, is not withheld as provided, the contractor shall make payment of these amounts to the department within 30 days after the date on which the contractor receives each increment of payment for work performed by the contractor.
(3) Any overpayment of the 1% of gross receipts, as defined in 15-50-101, withheld or paid by any contractor must be refunded by the department at the end of the income year upon written application.
History: (1)En. Sec. 5, Ch. 178, L. 1935; re-en. Sec. 2433.5, R.C.M. 1935; amd. Sec. 1, Ch. 113, L. 1939; amd. Sec. 2, Ch. 195, L. 1967; amd. Sec. 1, Ch. 180, L. 1974; Sec. 84-3505, R.C.M. 1947; (2), (3)En. Sec. 3, Ch. 195, L. 1967; amd. Sec. 144, Ch. 516, L. 1973; Sec. 84-3513, R.C.M. 1947; R.C.M. 1947, 84-3505(part), 84-3513; amd. Sec. 8, Ch. 240, L. 1983; amd. Sec. 3, Ch. 558, L. 1995; amd. Sec. 37, Ch. 114, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 50. Public Contractor's Fees and Tax › Part 2. Tax on Contractors › 15-50-207. Credit against other taxes -- credit for personal property taxes and certain fees

15-50-207. Credit against other taxes -- credit for personal property taxes and certain fees.
(1) (a) The additional license fees withheld or otherwise paid as provided in this chapter may be used as a credit on the contractor's corporate income tax provided for in chapter 31 of this title or on the contractor's income tax provided for in chapter 30, depending upon the type of tax the contractor is required to pay under the laws of the state.
(b) The credit allowed under this subsection (1) may be used as a carryforward against taxes imposed by chapter 30 or 31 for the 5 succeeding tax years. The entire amount of the credit not used in the year earned must be carried first to the earliest tax year in which the credit may be applied and then to each succeeding tax year.
(2) Personal property taxes and the fee in lieu of tax on buses, trucks having a manufacturer's rated capacity of more than 1 ton, or truck tractors, as provided in 61-3-529, and the registration fee on light vehicles, as provided in 61-3-321(2) and 61-3-562, paid in Montana on any personal property or vehicle of the contractor that is used in the business of the contractor and is located within this state may be credited against the license fees required under this chapter. However, in computing the tax credit allowed by this section against the contractor's income tax or corporate income tax, the tax credit against the license fees required under this chapter may not be considered as license fees paid for the purpose of the income tax or corporate income tax credit.
History: En. Sec. 4, Ch. 195, L. 1967; R.C.M. 1947, 84-3514; amd. Sec. 22, Ch. 614, L. 1981; amd. Sec. 12, Ch. 516, L. 1985; amd. Sec. 14, Ch. 611, L. 1987; amd. Sec. 8, Ch. 496, L. 1997; amd. Sec. 11, Ch. 515, L. 1999; amd. Sec. 1, Ch. 454, L. 2005; amd. Sec. 15, Ch. 542, L. 2005; amd. Sec. 32, Ch. 268, L. 2013.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 50. Public Contractor's Fees and Tax › Part 3. Contractor's Tax Return › 15-50-301. Rules for contractor's return

15-50-301. Rules for contractor's return.
The department shall establish rules requiring public contractors to file a contractor's return showing public works contracts performed during a calendar year.
History: (1)En. Sec. 5, Ch. 195, L. 1967; amd. Sec. 145, Ch. 516, L. 1973; R.C.M. 1947, 84-3515(part); (2)En. Sec. 6, Ch. 195, L. 1967; amd. Sec. 146, Ch. 516, L. 1973; R.C.M. 1947, 84-3516; Sec. 37-71-302(2), MCA 1983; redes. 15-50-301(2) by Code Commissioner, 1985; amd. Sec. 4, Ch. 108, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 50. Public Contractor's Fees and Tax › Part 3. Contractor's Tax Return › 15-50-304. Statute of limitations

15-50-304. Statute of limitations.
(1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a public contractor's gross receipts tax return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered filed on the last day. If the taxpayer, before the expiration of the 5-year period, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
(2) No refund or credit may be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the taxpayer files a claim therefor or the department of revenue determines the existence of the overpayment and approves the refund or credit thereof. If the taxpayer agrees in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a credit or refund allowed if no claim is filed is automatically extended.
(3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If the return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery by the department of the fraud.
History: En. Sec. 1, Ch. 437, L. 1985.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 50. Public Contractor's Fees and Tax › Part 3. Contractor's Tax Return › 15-50-307. Inspection of books of contractor

15-50-307. Inspection of books of contractor.
The books and records of a public contractor must be subject to inspection by the department during reasonable hours.
History: En. Sec. 4, Ch. 558, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 50. Public Contractor's Fees and Tax › Part 3. Contractor's Tax Return › 15-50-308. Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice

15-50-308. Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice.
(1) If a person fails to file the statement required by 15-50-206 within the time required or fails to pay the tax required by this chapter on or before the date payment is due, the department shall determine as best it may the total gross income of the person from its contracting business within this state during the quarter.
(2) The department shall compute the amount of license taxes due, including penalty and interest as provided in 15-1-216, from the person and shall mail to the person a letter and tax assessment statement setting forth the amount of delinquent license tax, penalty, and interest due. The letter must advise that if payment is not made, a warrant for distraint may be filed.
History: En. Sec. 5, Ch. 558, L. 1995; amd. Sec. 29, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 50. Public Contractor's Fees and Tax › Part 3. Contractor's Tax Return › 15-50-309. Penalty and interest for delinquency -- waiver

15-50-309. Penalty and interest for delinquency -- waiver.
(1) License taxes due under this chapter become delinquent if not paid within 30 days after payment to the contractor. The department shall add to the amount of all delinquent license taxes penalty and interest as provided in 15-1-216.
(2) Penalties imposed by 15-1-216 may be waived by the department pursuant to 15-1-206.
History: En. Sec. 6, Ch. 558, L. 1995; amd. Sec. 32, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 50. Public Contractor's Fees and Tax › Part 3. Contractor's Tax Return › 15-50-310. Warrant for distraint

15-50-310. Warrant for distraint.
If all or part of the tax imposed by this chapter is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any claim, lien, or demand that is filed and recorded after the warrant is issued.
History: En. Sec. 7, Ch. 558, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 50. Public Contractor's Fees and Tax › Part 3. Contractor's Tax Return › 15-50-311. Disposal of license taxes

15-50-311. Disposal of license taxes.
License taxes collected under this chapter must be deposited by the department with the state treasurer, who shall, in accordance with the provisions of 17-2-124, credit the license taxes to the state general fund.
History: En. Sec. 8, Ch. 558, L. 1995; amd. Sec. 6, Ch. 475, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-101. Rate of tax -- electrical energy producers

15-51-101. Rate of tax -- electrical energy producers.
In addition to the license tax now provided by law, each person or other organization now engaged in the generation, manufacture, or production of electricity and electrical energy in the state of Montana, either through water power or by any other means, for barter, sale, or exchange (and hereinafter referred to as the "producer") shall on or before the 30th day after each calendar quarter, quarterly periods ending March 31, June 30, September 30, and December 31, render a statement to the department of revenue showing the gross amount, except for actual and necessary plant use, required to produce the energy of electricity and electrical energy produced, manufactured, or generated during the preceding calendar quarter without any deduction and shall pay a license tax thereon in the sum of $.0002 per kilowatt hour on all such electricity and electrical energy generated, manufactured, or produced, measured at the place of production and as shown on the statement required in the manner and within the time hereinafter provided.
History: En. Sec. 1, Ch. 51, Ex. L. 1933; re-en. Sec. 2343.1, R.C.M. 1935; amd. Sec. 1, Ch. 83, L. 1937; amd. Sec. 1, Ch. 214, L. 1957; amd. Sec. 1, Ch. 5, Ex. L. 1969; amd. Sec. 1, Ch. 391, L. 1971; amd. Sec. 69, Ch. 516, L. 1973; amd. Sec. 4, Ch. 52, L. 1977; amd. Sec. 1, Ch. 401, L. 1977; R.C.M. 1947, 84-1601.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-102. Payment of tax -- may be itemized on customers' bills

15-51-102. Payment of tax -- may be itemized on customers' bills.
The license tax must be remitted with the statement and paid on or before the 30th day of the month after each calendar quarter. A customer's bill or statement may contain an itemized amount of the tax imposed by 15-51-101.
History: En. Sec. 2, Ch. 51, Ex. L. 1933; re-en. Sec. 2343.2, R.C.M. 1935; amd. Sec. 2, Ch. 5, Ex. L. 1969; amd. Sec. 2, Ch. 401, L. 1977; R.C.M. 1947, 84-1602; amd. Sec. 1, Ch. 199, L. 1999; amd. Sec. 28, Ch. 556, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-103. Disposition of revenue -- penalty and interest on delinquency

15-51-103. Disposition of revenue -- penalty and interest on delinquency.
The department shall, in accordance with the provisions of 17-2-124, promptly remit the collected taxes to the state treasurer. Taxes not paid on the due date are delinquent, and penalty and interest must be added to the delinquent taxes as provided in 15-1-216.
History: En. Sec. 3, Ch. 51, Ex. L. 1933; amd. Sec. 20(F), Ch. 109, L. 1935; re-en. Sec. 2343.3, R.C.M. 1935; amd. Sec. 1, Ch. 83, L. 1937; amd. Sec. 6, Ch. 14, L. 1941; amd. Sec. 70, Ch. 516, L. 1973; amd. Sec. 3, Ch. 401, L. 1977; R.C.M. 1947, 84-1603; amd. Sec. 11, Ch. 455, L. 1993; amd. Sec. 15, Ch. 18, L. 1995; amd. Sec. 33, Ch. 427, L. 1999; amd. Sec. 7, Ch. 475, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-104. Inspection of books of producer

15-51-104. Inspection of books of producer.
The books and records of an electrical energy producer must be subject to inspection by the department during reasonable hours.
History: En. Sec. 5, Ch. 51, Ex. L. 1933; re-en. Sec. 2343.5, R.C.M. 1935; amd. Sec. 72, Ch. 516, L. 1973; amd. Sec. 4, Ch. 401, L. 1977; R.C.M. 1947, 84-1605; amd. Sec. 124, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-105. Repealed

15-51-105. Repealed.
Sec. 35, Ch. 581, L. 1979.
History: En. Sec. 8, Ch. 51, Ex. L. 1933; re-en. Sec. 2343.8, R.C.M. 1935; amd. Sec. 74, Ch. 516, L. 1973; amd. Sec. 6, Ch. 126, L. 1977; R.C.M. 1947, 84-1608.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-106. Future producers to comply

15-51-106. Future producers to comply.
Any producer of electricity or electrical energy referred to in 15-51-101 who shall hereafter engage in the generation, production, or manufacture of electricity or electrical energy shall immediately upon purchasing or acquiring the plant or installing equipment therefor comply with the requirements of this chapter.
History: En. Sec. 7, Ch. 51, Ex. L. 1933; amd. Sec. 1, Ch. 20, L. 1935; re-en. Sec. 2343.7, R.C.M. 1935; R.C.M. 1947, 84-1607.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-109. Deficiency assessment -- review -- penalty and interest

15-51-109. Deficiency assessment -- review -- penalty and interest.
(1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, pursuant to 15-1-211, of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211.
(2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.
History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 20, Ch. 811, L. 1991; amd. Sec. 34, Ch. 427, L. 1999; amd. Sec. 30, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-110. Credit for overpayment -- interest on overpayment

15-51-110. Credit for overpayment -- interest on overpayment.
(1) If the department determines that the amount of tax, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.
(2) Except as provided in subsection (3), interest must be allowed on overpayments at the same rate as provided in 15-1-216 due from the due date of the return or from the date of overpayment, whichever is later, to the date the department approves refunding or crediting of the overpayment.
(3) (a) Interest may not accrue during any period in which the processing of a claim for refund is delayed more than 30 days by reason of failure of the taxpayer to furnish information requested by the department for the purpose of verifying the amount of the overpayment.
(b) Interest is not allowed:
(i) if the overpayment is refunded within 6 months from the date the return is due or from the date the return is filed, whichever is later; or
(ii) if the amount of interest is less than $1.
(c) A payment not made incident to a bona fide and orderly discharge of an actual tax liability or one reasonably assumed to be imposed by this chapter may not be considered an overpayment with respect to which interest is allowable.
History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 35, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-111. Procedure to compute tax in absence of statement -- waiver of penalty

15-51-111. Procedure to compute tax in absence of statement -- waiver of penalty.
(1) If any person fails to file any statement required by 15-51-101 within the time required, the department shall, after the time has expired, determine the number of KWH produced by the person in this state during the quarter and compute the amount of taxes due to the state from the person for the quarter and add penalty and interest as required by 15-1-216. The department shall mail to the person required to file a quarterly report and pay the tax a letter setting forth the amount of tax, penalty, and interest due, and the letter must contain a statement that if payment is not made, a warrant for distraint may be filed.
(2) A penalty imposed by 15-1-216 may be waived by the department pursuant to 15-1-206.
History: En. 84-1610 by Sec. 5, Ch. 401, L. 1977; R.C.M. 1947, 84-1610; amd. Sec. 28, Ch. 581, L. 1979; amd. Sec. 23, Ch. 439, L. 1981; amd. Sec. 36, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-112. Warrant for distraint

15-51-112. Warrant for distraint.
If all or part of the tax imposed by this chapter is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand thereafter filed and recorded.
History: En. 84-1611 by Sec. 6, Ch. 401, L. 1977; R.C.M. 1947, 84-1611; amd. Sec. 24, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-113. Penalty for violation -- enforcement

15-51-113. Penalty for violation -- enforcement.
Any producer referred to in 15-51-101 who shall violate any of the provisions of this chapter or who shall fail to pay the license tax herein provided for or any part thereof when due shall be liable for three times the amount of the unpaid or delinquent tax in a civil action instituted for that purpose in a court of competent jurisdiction in the name of the state of Montana, and in such suit, upon application of the state, an injunction may be issued, without requiring any bond, restraining the defendant from continuing to produce electricity or electrical energy so long as the tax due hereunder from said defendant remains delinquent.
History: En. Sec. 9, Ch. 51, Ex. L. 1933; re-en. Sec. 2343.9, R.C.M. 1935; R.C.M. 1947, 84-1609.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-114. Statute of limitations

15-51-114. Statute of limitations.
(1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
(2) No refund or credit may be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the taxpayer files a claim therefor or the department of revenue has determined the existence of the overpayment and has approved the refund or credit thereof. If the taxpayer has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a credit or refund allowed if no claim is filed is automatically extended.
(3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.
History: En. Sec. 1, Ch. 194, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 51. Electrical Energy Producer's License Tax › Part 1. General Provisions › 15-51-126. Terminated

15-51-126. Terminated.
Sec. 39(4), Ch. 15, Sp. L. July 1992.
History: En. Sec. 10, Ch. 15, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 52. Collection of Transportation and Communications License Taxes (Repealed) › Part 1. General Provisions (Repealed) › 15-52-101. Repealed

15-52-101. Repealed.
Sec. 22, Ch. 294, L. 1979.
History: En. 84-7701 by Sec. 1, Ch. 36, L. 1977; R.C.M. 1947, 84-7701.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 52. Collection of Transportation and Communications License Taxes (Repealed) › Part 1. General Provisions (Repealed) › 15-52-102. Repealed

15-52-102. Repealed.
Sec. 22, Ch. 294, L. 1979.
History: En. 84-7702 by Sec. 2, Ch. 36, L. 1977; R.C.M. 1947, 84-7702.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 52. Collection of Transportation and Communications License Taxes (Repealed) › Part 1. General Provisions (Repealed) › 15-52-103. Repealed

15-52-103. Repealed.
Sec. 22, Ch. 294, L. 1979.
History: En. 84-7703 by Sec. 3, Ch. 36, L. 1977; R.C.M. 1947, 84-7703.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-101. Repealed

15-53-101. Repealed.
Sec. 40, Ch. 426, L. 1999.
History: En. Sec. 1, Ch. 94, L. 1937; amd. Sec. 1, Ch. 41, L. 1947; amd. Sec. 1, Ch. 213, L. 1957; amd. Sec. 1, Ch. 7, Ex. L. 1969; amd. Sec. 1, Ch. 326, L. 1971; R.C.M. 1947, 84-2601; amd. Sec. 1, Ch. 742, L. 1991; amd. Sec. 1, Ch. 535, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-102. Repealed

15-53-102. Repealed.
Sec. 40, Ch. 426, L. 1999.
History: En. Sec. 2, Ch. 94, L. 1937; amd. Sec. 2, Ch. 213, L. 1957; amd. Sec. 2, Ch. 7, Ex. L. 1969; amd. Sec. 2, Ch. 326, L. 1971; amd. Sec. 138, Ch. 516, L. 1973; R.C.M. 1947, 84-2602; amd. Sec. 1, Ch. 294, L. 1979; amd. Sec. 2, Ch. 742, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-103. Repealed

15-53-103. Repealed.
Sec. 40, Ch. 426, L. 1999.
History: En. Sec. 5, Ch. 94, L. 1937; amd. Sec. 140, Ch. 516, L. 1973; R.C.M. 1947, 84-2605.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-104. Repealed

15-53-104. Repealed.
Sec. 40, Ch. 426, L. 1999.
History: En. Sec. 3, Ch. 94, L. 1937; amd. Sec. 139, Ch. 516, L. 1973; R.C.M. 1947, 84-2603.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-105. Repealed

15-53-105. Repealed.
Sec. 40, Ch. 426, L. 1999.
History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 2, Ch. 676, L. 1991; amd. Sec. 3, Ch. 742, L. 1991; amd. Sec. 21, Ch. 811, L. 1991; amd. Sec. 37, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-106. Repealed

15-53-106. Repealed.
Sec. 40, Ch. 426, L. 1999.
History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 38, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-111. Repealed

15-53-111. Repealed.
Sec. 40, Ch. 426, L. 1999.
History: En Sec. 2, Ch. 294, L. 1979; amd. Sec. 3, Ch. 676, L. 1991; amd. Sec. 4, Ch. 742, L. 1991; amd. Sec. 39, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-112. Repealed

15-53-112. Repealed.
Sec. 40, Ch. 426, L. 1999.
History: En Sec. 3, Ch. 294, L. 1979; amd. Sec. 25, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-113. Repealed

15-53-113. Repealed.
Sec. 40, Ch. 426, L. 1999.
History: En Sec. 4, Ch. 294, L. 1979; amd. Sec. 26, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-114. Repealed

15-53-114. Repealed.
Sec. 40, Ch. 426, L. 1999.
History: En Sec. 5, Ch. 294, L. 1979; amd. Sec. 12, Ch. 455, L. 1993; amd. Sec. 16, Ch. 18, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-126. Terminated

15-53-126. Terminated.
Sec. 39(4), Ch. 15, Sp. L. July 1992.
History: En. Sec. 11, Ch. 15, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-128. Legislative findings and declaration of purpose

15-53-128. Legislative findings and declaration of purpose.
(1) The legislature finds that one measure of the state's economic competitiveness is the presence of an efficient and affordable telecommunications infrastructure using the latest technological advancements.
(2) The legislature further finds that the telecommunications industry is undergoing a dramatic change that is altering the identity of its participants, the nature of services that the industry provides, and the methods used to deliver those services.
(3) The legislature further finds that the existing method of property taxation of the telecommunications industry results in competitive inequities that hinder the investment in the state's telecommunications infrastructure.
(4) The legislature further finds that the evolving nature of the telecommunications industry necessitates changes to the existing system of property taxation that include reducing the tax rate applied to telecommunications property and imposing a replacement tax in order to:
(a) avoid placing telecommunications services providers at a competitive advantage or disadvantage;
(b) provide purchasers of telecommunications services with greater choices and lower retail prices; and
(c) preserve the revenue base of the existing property tax system for taxing jurisdictions in the state.
(5) The legislature further finds that a reduction in property tax rates applied to telecommunications services providers should be replaced with an excise tax on the purchasers of telecommunications services.
(6) The legislature further finds that taxes imposed on the telecommunications industry are in reality hidden taxes that are passed on to telecommunications customers in the form of higher prices and that such a policy is contrary to the principles of open government and a fully informed citizenry on the tax policies of the state.
(7) The legislature therefore declares that there is a compelling public need to modify the existing system of property taxation of telecommunications services providers and to impose a retail telecommunications excise tax measured by the price of retail telecommunications on the purchaser to ensure competitive neutrality and constancy of revenue to taxing jurisdictions in the state of Montana.
(8) The legislature further declares that to avoid additional competitive advantages or disadvantages, the telephone company license tax must be eliminated.
History: En. Sec. 2, Ch. 426, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 53. Retail Telecommunications Excise Tax › Part 1. General Provisions › 15-53-130. Imposition of retail telecommunications excise tax -- rate

15-53-130. (Temporary) Imposition of retail telecommunications excise tax -- rate.
An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. Subject to 15-53-131 and 15-53-132, the tax is imposed on the purchaser and must be collected by the telecommunications services provider. (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)
15-53-130. (Effective on occurrence of contingency) Imposition of retail telecommunications excise tax -- rate.
An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. The tax is imposed on the purchaser and must be collected by the telecommunications services provider.
History: En. Sec. 4, Ch. 426, L. 1999; amd. Sec. 2, Ch. 515, L. 2003.