reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 4. Protest Payments, Actions to Recover, and Alternative Remedies › 15-1-409. Exclusion of certain property subject to property tax protest -- guaranteed tax base -- tax refund

15-1-409. Exclusion of certain property subject to property tax protest -- guaranteed tax base -- tax refund.
(1) A school district that has centrally assessed property subject to pending property tax protests shall, prior to February 1 of each year, elect whether to waive the school district's right to receive its portion of protested taxes under 15-1-402(5)(b) for the previous year.
(2) If the school district elects to waive its right to its portion of the protested taxes under subsection (1), the district's guaranteed tax base aid calculated under 20-9-366 must be determined based on the total taxable value of property in the school district less the taxable value of the centrally assessed property for which a school district waived its right to receive its portion of protested taxes. Upon settlement or other resolution of the protest, the department is responsible for refunding protested taxes or paying any other costs due the protesting taxpayer and retaining any portion of protested taxes that would have been distributed to the school district for each year the school district has elected to waive receiving its portion of the protested taxes.
(3) For the purpose of this section, "centrally assessed property" means property that is centrally assessed pursuant to 15-23-101 and industrial property that is assessed annually by the department.
History: En. Sec. 1, Ch. 344, L. 2009; amd. Sec. 2, Ch. 261, L. 2011.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 4. Protest Payments, Actions to Recover, and Alternative Remedies › 15-1-421. Payment of taxes by negotiable instrument

15-1-421. Payment of taxes by negotiable instrument.
The department of revenue is not bound by a special, qualified, conditional, or restrictive endorsement placed on a negotiable instrument by the maker or drawer, tendered to the department for the payment of a tax liability, unless:
(1) the taxpayer and the department have previously entered into a written agreement that specifies the amount of the taxpayer's liability; and
(2) the amount tendered is in accordance with the written agreement.
History: En. Sec. 1, Ch. 17, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 5. Disposition of Tax Proceeds › 15-1-501. Repealed

15-1-501. Repealed.
Sec. 27, Ch. 475, L. 2007.
History: En. Sec. 1, Ch. 14, L. 1941; amd. Sec. 51, Ch. 147, L. 1963; amd. Sec. 6, Ch. 276, L. 1965; amd. Sec. 51, Ch. 100, L. 1973; amd. Sec. 1, Ch. 300, L. 1975; R.C.M. 1947, 84-1901(part); amd. Sec. 9, Ch. 634, L. 1979; amd. Sec. 2, Ch. 700, L. 1979; amd. Sec. 1, Ch. 277, L. 1983; amd. Sec. 4, Ch. 619, L. 1983; amd. Sec. 1, Ch. 707, L. 1983; amd. Sec. 4, Ch. 277, L. 1985; amd. Sec. 2, Ch. 611, L. 1987; amd. Sec. 1, Ch. 666, L. 1987; amd. Sec. 64, Ch. 11, Sp. L. June 1989; amd. Sec. 1, Ch. 626, L. 1991; amd. Secs. 47, 55, Ch. 767, L. 1991; amd. Sec. 1, Ch. 455, L. 1993; amd. Sec. 7, Ch. 593, L. 1993; amd. Sec. 10, Ch. 18, L. 1995; amd. Sec. 27, Ch. 451, L. 1995; amd. Sec. 12, Ch. 48, L. 1997; amd. Sec. 68, Ch. 382, L. 1997; amd. Sec. 7, Ch. 422, L. 1997; amd. Sec. 7, Ch. 466, L. 1997; amd. Sec. 31, Ch. 426, L. 1999; amd. Sec. 6, Ch. 9, Sp. L. May 2000; amd. Sec. 15, Ch. 7, L. 2001; amd. Sec. 1, Ch. 306, L. 2001; amd. Sec. 1, Ch. 448, L. 2001; amd. Sec. 93, Ch. 574, L. 2001; amd. Sec. 1, Ch. 521, L. 2003; amd. Sec. 4, Ch. 522, L. 2003; amd. Sec. 2, Ch. 597, L. 2003; amd. Sec. 1, Ch. 163, L. 2005; amd. Sec. 6, Ch. 428, L. 2005; amd. Sec. 1, Ch. 550, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 5. Disposition of Tax Proceeds › 15-1-502. Repealed

15-1-502. Repealed.
Sec. 34, Ch. 455, L. 1993.
History: En. Sec. 1, Ch. 126, L. 1963; amd. Sec. 14, Ch. 516, L. 1973; R.C.M. 1947, 84-725.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 5. Disposition of Tax Proceeds › 15-1-503. Refund of overpayment -- procedure

15-1-503. Refund of overpayment -- procedure.
(1) When there has been an overpayment of the estate tax collected by county treasurers or any other tax collected by the department and there is no law providing for a refund, the department shall refund the amount of the overpayment to the taxpayer, plus any interest and penalty due the taxpayer, as provided in subsection (2).
(2) A refund or payment is not allowed unless a claim is filed by the taxpayer before the expiration of 5 years from the time that the tax was paid. Within 6 months after the claim is filed, the department shall examine the claim and either approve or disapprove it. If the claim is approved, the credit or refund must be made to the taxpayer within 60 days after the claim is approved. If the claim is disallowed, the department shall notify the taxpayer and shall grant a hearing on the claim. If the department disapproves a claim after holding a hearing, the determination of the department may be reviewed as provided by 15-30-2608.
History: En. Sec. 2, Ch. 126, L. 1963; amd. Sec. 15, Ch. 516, L. 1973; R.C.M. 1947, 84-726; amd. Sec. 7, Ch. 9, Sp. L. May 2000.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 5. Disposition of Tax Proceeds › 15-1-504. Settlement of county treasurer with department

15-1-504. Settlement of county treasurer with department.
(1) Except as provided in subsections (2) and (3), the county treasurer, between the 1st and 20th days of each month, shall remit to the department all money belonging to the state that was collected by the county treasurer during the preceding month. The remittance must be accompanied by a detailed report upon a form that the department prescribes. The department may assess counties an interest charge of 10% a year on all money not remitted within 5 days from the time required by this section.
(2) By June 20 of each year, the county treasurer shall remit to the department an estimate of all money belonging to the state that was collected by the county treasurer by June 15, in addition to the amount collected during the preceding month. By July 15, the county treasurer shall remit all money belonging to the state that was collected by the county treasurer during the remainder of June.
(3) Beginning July 1, 2006, the county treasurer shall remit to the department of justice by the 20th of each month all state money that was collected by the county treasurer due to motor vehicle, vessel, and snowmobile transactions during the preceding month. The remittance must be accompanied by a detailed report upon a form prescribed by the department of justice. The department may assess counties an interest charge, at the rate of 10% a year, on all money that is not remitted by the prescribed time.
History: En. Sec. 3990, Pol. C. 1895; re-en. Sec. 2715, Rev. C. 1907; re-en. Sec. 2255, R.C.M. 1921; Cal. Pol. C. Sec. 3865; amd. Sec. 1, Ch. 47, L. 1925; re-en. Sec. 2255, R.C.M. 1935; R.C.M. 1947, 84-4401; amd. Sec. 1, Ch. 72, L. 1991; amd. Sec. 1, Ch. 4, Sp. L. July 1992; amd. Sec. 1, Ch. 102, L. 1993; amd. Sec. 6, Ch. 257, L. 2001; amd. Sec. 5, Ch. 542, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 5. Disposition of Tax Proceeds › 15-1-505. Repealed

15-1-505. Repealed.
Sec. 36, Ch. 451, L. 1993.
History: En. Sec. 3992, Pol. C. 1895; re-en. Sec. 2717, Rev. C. 1907; re-en. Sec. 2257, R.C.M. 1921; Cal. Pol. C. Sec. 3868; amd. Sec. 2, Ch. 47, L. 1925; re-en. Sec. 2257, R.C.M. 1935; R.C.M. 1947, 84-4402.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 5. Disposition of Tax Proceeds › 15-1-506. Repealed

15-1-506. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 199, p. 128, L. 1891; re-en. Sec. 4016, Pol. C. 1895; re-en. Sec. 2734, Rev. C. 1907; re-en. Sec. 2042, R.C.M. 1921; re-en. Sec. 2042, R.C.M. 1935; amd. Sec. 21, Ch. 405, L. 1973; R.C.M. 1947, 84-448.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 5. Disposition of Tax Proceeds › 15-1-516. Terminated

15-1-516. Terminated.
Sec. 39(2), Ch. 15, Sp. L. July 1992.
History: En. Sec. 4, Ch. 15, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 5. Disposition of Tax Proceeds › 15-1-521. Property valuation improvement fund

15-1-521. Property valuation improvement fund.
There is an account in the state special revenue fund to be used by the department for increasing the efficiency of the property appraisal, assessment, and taxation process through improvements in technology and administration. The department shall deposit fees collected pursuant to 2-6-1007 in the account.
History: En. Sec. 2, Ch. 27, Sp. L. November 1993; amd. Sec. 55, Ch. 42, L. 1997; amd. Sec. 41, Ch. 348, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 6. Multistate Tax Compact › 15-1-602. Montana compact commissioner -- director of revenue

15-1-602. Montana compact commissioner -- director of revenue.
The director of the department of revenue shall represent this state on the multistate tax commission.
History: En. Sec. 2, Ch. 17, L. 1969; amd. Sec. 118, Ch. 405, L. 1973; R.C.M. 1947, 84-6702.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 6. Multistate Tax Compact › 15-1-603. Alternate

15-1-603. Alternate.
The member representing this state on the multistate tax commission may be represented by an alternate designated by the member.
History: En. Sec. 3, Ch. 17, L. 1969; amd. Sec. 119, Ch. 405, L. 1973; R.C.M. 1947, 84-6703; amd. Sec. 143, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 6. Multistate Tax Compact › 15-1-604. Not codified

15-1-604. Not codified.
Committee abolished. Sec. 1, 82A-1806, Ch. 272, L. 1971.
History: En. Sec. 4, Ch. 17, L. 1969; amd. Sec. 27, Ch. 453, L. 1977; R.C.M. 1947, 84-6704.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 7. Collection of Delinquent Taxes -- Warrant for Distraint › 15-1-701. Warrant for distraint

15-1-701. Warrant for distraint.
(1) A warrant for distraint is an order, under the official seal of the department or of the department of transportation, directed to a sheriff of a county of Montana or to an agent authorized by law to collect a tax. The order commands the recipient to levy on and sell the real and personal property of a delinquent taxpayer.
(2) (a) On filing the warrant as provided in 15-1-704, there is a lien:
(i) against all real and personal property of the delinquent taxpayer located in the county where the warrant is filed; and
(ii) against money of the delinquent taxpayer in the state limited to:
(A) all funds in demand, savings, or time deposits held in banking institutions in which a delinquent taxpayer has ownership interest;
(B) wages and compensation owed to a delinquent taxpayer; and
(C) stock, equity interests, and investment accounts in which the delinquent taxpayer has ownership interest.
(b) The lien provided for in subsection (2)(a)(ii):
(i) may attach to the money in any county of the state, regardless of the location of the delinquent taxpayer or the county in which the warrant is filed. However, until the execution of the warrant and notice of levy occurs as provided in 15-1-706, the property described in subsection (2)(a)(ii) is not subject to or affected by the lien; and
(ii) may not be enforced against a delinquent taxpayer's money received by and in the possession of a person in a county where the warrant is not filed if the recipient had no actual notice or no actual knowledge of the execution of the warrant and notice of levy that created the lien.
(3) The resulting lien in subsection (2) is treated in the same manner as a properly docketed judgment lien, the department is a judgment lien creditor, and the department may collect delinquent taxes and enforce the tax lien in the same manner as a judgment is enforced, except that the department may enforce the judgment lien at any time within 10 years of its creation or effective date, whichever is later.
(4) A warrant may be issued for the amount of unpaid tax plus accumulated penalty, if any, and accumulated interest. The lien is for the amount indicated on the warrant plus accrued penalty and interest from the date of the warrant. The priority date of the tax lien created by filing the warrant for distraint is the date the tax was due as indicated on the warrant for distraint.
(5) The accelerated priority date provided for in subsection (4) is not valid against purchasers, holders of security interests, judgment lien creditors, and those lienholders identified in Title 71, chapter 3, parts 3 through 15, whose interest is recorded prior to the filing of the warrant for distraint.
History: En. Sec. 1, Ch. 439, L. 1981; amd. Sec. 11, Ch. 512, L. 1991; amd. Sec. 1, Ch. 365, L. 1995; amd. Sec. 7, Ch. 529, L. 1995; amd. Sec. 1, Ch. 108, L. 2001; amd. Sec. 1, Ch. 589, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 7. Collection of Delinquent Taxes -- Warrant for Distraint › 15-1-702. Issuance of warrant

15-1-702. Issuance of warrant.
(1) If a tax administered and collected by the department is not paid within 30 days of the due date, the department may issue a notice to the taxpayer that unless payment is received within 30 days of the date of the notice a warrant for distraint may be issued. Thirty days after the date of the notice, the department may issue a warrant if payment is not received.
(2) Use of the procedure to issue a warrant under this section does not preclude use of the procedure under 15-1-703 if the department determines that it is appropriate to utilize 15-1-703.
History: En. Sec. 2, Ch. 439, L. 1981; amd. Sec. 1, Ch. 131, L. 1989; amd. Sec. 144, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 7. Collection of Delinquent Taxes -- Warrant for Distraint › 15-1-703. Emergency issuance of warrant

15-1-703. Emergency issuance of warrant.
(1) The department may issue a warrant for distraint without waiting for the expiration of either 30-day period provided for in 15-1-702 if:
(a) the department determines that the collection of the tax is or may be jeopardized because of the delay imposed by the waiting period; or
(b) the tax involved is a tax considered to be held in trust by the taxpayer under state law.
(2) Whenever the provisions of this section are utilized, the department must notify the taxpayer that warrants have been issued.
History: En. Sec. 3, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 7. Collection of Delinquent Taxes -- Warrant for Distraint › 15-1-704. Filing with district court

15-1-704. Filing with district court.
(1) After issuing a warrant, the department may file the warrant with the clerk of a district court. The clerk shall file the warrant in the judgment docket, with the name of the taxpayer listed as the judgment debtor.
(2) A copy of the filed warrant may be sent by the department to the sheriff or agent authorized to collect the tax.
(3) A judgment lien filed pursuant to this section may be renewed for another 10-year period, upon motion, or by judgment for that purpose founded upon supplemental pleadings.
History: En. Sec. 4, Ch. 439, L. 1981; amd. Sec. 8, Ch. 529, L. 1995; amd. Sec. 56, Ch. 42, L. 1997; amd. Sec. 5, Ch. 515, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 7. Collection of Delinquent Taxes -- Warrant for Distraint › 15-1-705. Review

15-1-705. Review.
(1) Except as provided in 15-1-707, a taxpayer has the right to a review of the tax liability pursuant to 15-1-211 prior to execution on a filed warrant for distraint.
(2) The department must provide notice of the right to review to the taxpayer. This notice may be given prior to the notice referred to in 15-1-702. If the taxpayer notified the department that the taxpayer disagrees with an assessment as provided in 15-1-211, the warrant may not be executed upon until after the review process and any appeals are completed.
History: En. Sec. 5, Ch. 439, L. 1981; amd. Sec. 4, Ch. 811, L. 1991; amd. Sec. 145, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 7. Collection of Delinquent Taxes -- Warrant for Distraint › 15-1-706. Execution upon warrant

15-1-706. Execution upon warrant.
(1) Upon receipt of a copy of the filed warrant and notice from the department by electronic or other means that the applicable hearing provisions have been complied with, the sheriff or agent authorized to collect the tax shall proceed to execute upon the warrant in the same manner as prescribed for execution upon a judgment.
(2) A notice of levy may be made by means of a certified letter or, upon written consent of the recipient, by electronic means by an agent authorized to collect the tax. An agent is not entitled to any fee or compensation in excess of actual expenses incurred in enforcing the warrant.
(3) When issued, a notice of levy has the same force and effect as a writ of execution. A levy upon earnings continues in effect for 120 days or until the judgment is satisfied, whichever occurs first. The levy applies to all pay periods beginning during the 120-day period.
(4) A sheriff or agent shall return a warrant, along with any funds collected, within 90 days of the date of the warrant.
(5) If the warrant is returned not satisfied in full, the department has the same remedies to collect the deficiency as are available for any civil judgment.
(6) The department shall adopt rules to define and implement service of process by electronic means where authorized by law.
History: En. Sec. 6, Ch. 439, L. 1981; amd. Sec. 1, Ch. 397, L. 2001; amd. Sec. 1, Ch. 200, L. 2013; (6)En. Sec. 3, Ch. 200, L. 2013.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 7. Collection of Delinquent Taxes -- Warrant for Distraint › 15-1-707. Emergency execution upon warrant

15-1-707. Emergency execution upon warrant.
(1) The department may execute upon a filed warrant for distraint without providing an opportunity for a hearing prior to execution if the department determines that the collection of the tax is jeopardized because of the delay imposed by the hearing requirement.
(2) When the provisions of this section are utilized, the department shall notify the taxpayer and inform the taxpayer that the taxpayer has a right to request a hearing to be held subsequent to execution. A hearing, if desired, must be requested in writing within 30 days of the date of the notice and, if requested, must be held as soon as possible. The commencement of a proceeding under 15-1-705 does not preclude the use of the provisions of this section if the department determines that the action is appropriate.
History: En. Sec. 7, Ch. 439, L. 1981; amd. Sec. 146, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 7. Collection of Delinquent Taxes -- Warrant for Distraint › 15-1-708. Release of lien

15-1-708. Release of lien.
(1) Upon payment in full of the unpaid tax plus accumulated penalty, if any, and accumulated interest, the department shall release the lien acquired by filing the warrant for distraint.
(2) Upon partial payment or whenever the department determines that a release or partial release of the lien will facilitate the collection of the unpaid tax, penalty, and interest, the department may release or may partially release the lien acquired by filing the warrant for distraint. The department may release the lien if it determines that the lien is unenforceable.
(3) (a) After making all reasonable efforts to collect unpaid taxes, penalties, and interest on the taxes and penalties, the department may determine a debt to be uncollectible. Upon determining that a debt is uncollectible, the department may proceed as provided in 17-4-104.
(b) Reasonable fees or costs of collection incurred by the department may be added to the amount of the debt, including added fees or costs. The debtor is liable for repayment of the amount of the debt plus fees or costs added pursuant to this subsection. All money collected must be applied to the debt, except that all fees or costs collected must be retained by the department. If less than the full amount of the debt is collected, the department shall retain only a proportionate share of the collection fees or costs.
History: En. Sec. 8, Ch. 439, L. 1981; amd. Secs. 11, 16, Ch. 529, L. 1995; amd. Sec. 16, Ch. 7, L. 2001; amd. Sec. 2, Ch. 108, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 7. Collection of Delinquent Taxes -- Warrant for Distraint › 15-1-709. Remedy not exclusive

15-1-709. Remedy not exclusive.
The use of the warrant for distraint provided for in 15-1-701 through 15-1-708 is not exclusive, and the department may use any other remedy provided by law for the collection of tax debts.
History: En. Sec. 9, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 8. Payment of Taxes by Electronic Funds Transfer › 15-1-801. Definitions

15-1-801. Definitions.
As used in this part, the following definitions apply:
(1) "Department" means the department of revenue provided for in 2-15-1301.
(2) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.
(3) "Taxes" means the taxes provided for in this title, except chapters 70 and 71.
History: En. Sec. 1, Ch. 96, L. 1985; amd. Sec. 3, Ch. 561, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 8. Payment of Taxes by Electronic Funds Transfer › 15-1-802. Taxes to be paid by electronic funds transfer -- limitation

15-1-802. Taxes to be paid by electronic funds transfer -- limitation.
All taxes due the state must be paid by electronic funds transfer whenever the amount due is $500,000 or greater. Whenever the payment of taxes is required to be made by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment may be made on the first business day thereafter.
History: En. Sec. 2, Ch. 96, L. 1985.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 8. Payment of Taxes by Electronic Funds Transfer › 15-1-803. Rules

15-1-803. Rules.
The department shall adopt rules necessary to implement this part, including but not limited to rules:
(1) coordinating the filing of tax returns with the payment of taxes by electronic funds transfer; and
(2) specifying the form and content of electronic funds transfer messages in order to ensure the proper receipt and crediting of the tax payment.
History: En. Sec. 3, Ch. 96, L. 1985.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 23. Rebate of Property Taxes Paid › 15-1-2301. Definitions

15-1-2301. (Temporary) Definitions.
As used in this part, the following definitions apply:
(1) "Montana property taxes" means the ad valorem property taxes, special assessments, and other fees imposed on property classified under 15-6-134 that is a single-family dwelling unit, unit of a multiple-unit dwelling, trailer, manufactured home, or mobile home and as much of the surrounding land, not exceeding 1 acre, as is reasonably necessary for its use as a dwelling and that were assessed and paid by the taxpayer as follows:
(a) for tax year 2022, the amount of Montana property taxes assessed and paid is equal to the total amount billed by the local government for the dwelling as shown on the 2022 property tax bill received by the taxpayer; and
(b) for tax year 2023, the amount of Montana property taxes assessed and paid is equal to the total amount billed by the local government for the dwelling as shown on the 2023 property tax bill received by the taxpayer.
(2) "Owned" includes purchasing under a contract for deed and being the grantor or grantors under a revocable trust indenture.
(3) (a) "Principal residence" is, subject to the provisions of subsection (3)(b), a dwelling:
(i) in which a taxpayer can demonstrate the taxpayer owned and lived in for at least 7 months of the year for which the rebate is claimed;
(ii) that is the only residence for which the property tax rebate is claimed; and
(iii) for which the taxpayer made payment of the assessed Montana property taxes during tax year 2022 and tax year 2023.
(b) A taxpayer that cannot meet the requirements of subsection (3)(a)(i) because the taxpayer's principal residence changes during the tax year to another principal residence may still claim a rebate if the taxpayer paid the Montana property taxes while residing in each principal residence for a total of at least 7 consecutive months for each tax year.
(4) "Tax year 2022" means the period January 1, 2022, through December 31, 2022.
(5) "Tax year 2023" means the period January 1, 2023, through December 31, 2023. (Terminates June 30, 2025--sec. 10, Ch. 47, L. 2023, sec. 10, Ch. 764, L. 2023.)
History: En. Sec. 1, Ch. 47, L. 2023; amd. sec. 5, Ch. 764, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 23. Rebate of Property Taxes Paid › 15-1-2303. Property tax rebate -- penalty for false or fraudulent claim

15-1-2303. (Temporary) Property tax rebate -- penalty for false or fraudulent claim.
(1) Except as provided in subsection (2), if the department discovers that a rebate paid to a taxpayer exceeded the amount allowed by this part, the department may, within 1 year from the date the rebate was transmitted to the taxpayer, assess the taxpayer for the difference. The assessment is subject to the uniform dispute review procedure established in 15-1-211.
(2) A person who files a false or fraudulent claim for a property tax rebate under this part is subject to criminal prosecution under the provisions of 45-7-202. If a false or fraudulent claim has been paid by the department, the amount paid may be recovered as any other tax owed the state, together with a penalty of 300% of the rebate claimed and interest on the amount of the rebate claimed plus penalty at the rate of 12% a year, until paid. If this rebate plus penalty becomes due and owing, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Terminates June 30, 2025--sec. 10, Ch. 47, L. 2023.)
History: En. Sec. 3, Ch. 47, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 1. Tax Administration › Part 23. Rebate of Property Taxes Paid › 15-1-2304. Property tax rebate

15-1-2304. (Temporary) Property tax rebate.
(1) A taxpayer that is entitled to a rebate of Montana property taxes paid pursuant to 15-1-2301 through 15-1-2303 may increase the dollar amount limits of the rebates in 15-1-2302(1)(a) and (1)(b) by the bonus amounts provided in subsection (2). In administering the rebate, the department shall add the bonus to the dollar amount limitations for tax year 2022 and tax year 2023 and update any rebate forms to reflect the additional amount.
(2) (a) Subject to subsection (2)(d), the amount of the bonus for tax year 2022 is half of the amount provided for in subsection (2)(c).
(b) Subject to subsection (2)(c), the amount of the bonus for tax year 2023 is half of the amount provided for in subsection (2)(c).
(c) The preliminary bonus amount is the quotient of the appropriation in section 6, Chapter 764, Laws of 2023, divided by 284,343.
(d) The department shall round the quotients provided for in subsections (2)(a) and (2)(b) downward to the nearest $1.
(3) The bonus provided for in this section is administered as part of the property tax rebate provided for in Chapter 47, Laws of 2023. Any property tax rebate received that is based on this section is exempt from taxation under this chapter. (Terminates June 30, 2025--sec. 10, Ch. 764, L. 2023.)
History: En. Sec. 1, Ch. 764, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 2. Montana Tax Appeal Board › Part 1. Composition and Organization › 15-2-101. Montana tax appeal board -- appointment of members -- term of office

15-2-101. Montana tax appeal board -- appointment of members -- term of office.
There is a Montana tax appeal board composed of three members appointed by the governor for staggered terms with the advice and consent of the senate. However, a member appointed may serve until the next regular session of the legislature without the advice and consent of the senate. Each member shall hold office for a term of 6 years and until a successor shall be appointed and qualified. A vacancy must be filled by the governor subject to confirmation by the senate during the next legislative session. Succeeding appointments, except when made to fill a vacancy, must be made on or before January 31 during the session of the legislature preceding the commencement of the term for which the appointment is made.
History: En. Sec. 1, Ch. 3, L. 1923; re-en. Sec. 2122.1, R.C.M. 1935; amd. Sec. 50, Ch. 100, L. 1973; amd. Sec. 45, Ch. 405, L. 1973; R.C.M. 1947, 84-701; amd. Sec. 147, Ch. 56, L. 2009; amd. Sec. 12, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 2. Montana Tax Appeal Board › Part 1. Composition and Organization › 15-2-102. Qualification and compensation

15-2-102. Qualification and compensation.
(1) To be appointed a member of the Montana tax appeal board, a person must possess knowledge of the subject of taxation and skill in matters relating to taxation. A member may not hold any other state office or any office under the government of the United States or under the government of any other state. The person shall devote the entire time to the duties of the office and may not hold any other position of trust or profit or engage in any occupation or business interfering or inconsistent with the person's duties. The Montana tax appeal board is attached to the department of administration for administrative purposes only as provided in 2-15-121. However, the board may hire its own personnel, and 2-15-121(2)(d) does not apply.
(2) Montana tax appeal board members must be paid a salary within the occupational wage range for the occupation designated by the department of administration as provided in subsection (3). Montana tax appeal board members must receive pay and pay adjustments consistent with those required by the legislature for state employees in 2-18-303 and 2-18-304. The member designated as presiding officer as provided for in 15-2-103 must receive an additional 5% in salary. All members of the board must receive travel expenses as provided for in 2-18-501 through 2-18-503 when away from the capital on official business.
(3) The department of administration shall determine the appropriate occupation for the Montana tax appeal board members in the same manner that it determines the occupation for employees in state government pursuant to Title 2, chapter 18.
(4) The governor shall set the salary of the Montana tax appeal board members within the occupational wage range established by the department of administration.
History: En. Sec. 2, Ch. 3, L. 1923; re-en. Sec. 2122.2, R.C.M. 1935; amd. Sec. 1, Ch. 109, L. 1953; amd. Sec. 8, Ch. 225, L. 1963; amd. Sec. 13, Ch. 237, L. 1967; amd. Sec. 46, Ch. 405, L. 1973; amd. Sec. 26, Ch. 453, L. 1977; R.C.M. 1947, 84-702; amd. Sec. 1, Ch. 620, L. 1979; amd. Sec. 5, Ch. 605, L. 1981; amd. Sec. 4, Ch. 656, L. 1983; amd. Sec. 2, Ch. 236, L. 1985; amd. Sec. 5, Ch. 693, L. 1985; amd. Sec. 13, Ch. 660, L. 1989; amd. Sec. 15, Ch. 720, L. 1991; amd. Sec. 17, Ch. 455, L. 1995; amd. Sec. 9, Ch. 44, L. 2007; amd. Sec. 19, Ch. 81, L. 2007; amd. Sec. 8, Ch. 7, L. 2009; amd. Sec. 11, Ch. 430, L. 2017; amd. Sec. 13, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 2. Montana Tax Appeal Board › Part 1. Composition and Organization › 15-2-103. Organization, quorum, sessions

15-2-103. Organization, quorum, sessions.
The members of the Montana tax appeal board shall, without delay, meet at the state capital, and the governor shall designate one of their members as presiding officer. A majority of the board constitutes a quorum. The board is in continuous session and must be open for the transaction of business every day except Saturdays, Sundays, and legal holidays; and the sessions of the board must stand and be considered to be adjourned from day to day without formal entry upon its records. The board may hold sessions or conduct hearings and investigations at other places than the capital when considered necessary to facilitate the performance of its duties or to accommodate parties in interest.
History: En. Sec. 3, L. 1923; re-en. Sec. 2122.3, R.C.M. 1935; amd. Sec. 47, Ch. 405, L. 1973; R.C.M. 1947, 84-703; amd. Sec. 148, Ch. 56, L. 2009; amd. Sec. 14, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 2. Montana Tax Appeal Board › Part 1. Composition and Organization › 15-2-104. Employees -- expenses -- minutes -- rules

15-2-104. Employees -- expenses -- minutes -- rules.
The Montana tax appeal board may appoint a secretary and employ other persons as experts, assistants, clerks, and stenographers as may be necessary to perform the duties that may be required of it. The total expenses of the board may not exceed, in the aggregate during any fiscal year, the amount appropriated for the board for all purposes by the legislature for that year. The secretary shall keep full and correct minutes of the transactions and proceedings of the board and may administer oaths and perform other duties as may be required. The board may adopt rules for the orderly and methodical performance of its duties as a tax appeal board and for conducting hearings and other proceedings before it.
History: En. Sec. 5, Ch. 3, L. 1923; re-en. Sec. 2122.5, R.C.M. 1935; amd. Sec. 1, Ch. 82, L. 1947; amd. Sec. 49, Ch. 405, L. 1973; R.C.M. 1947, 84-705; amd. Sec. 149, Ch. 56, L. 2009; amd. Sec. 15, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 2. Montana Tax Appeal Board › Part 1. Composition and Organization › 15-2-105. Office, furnishings, and supplies

15-2-105. Office, furnishings, and supplies.
The board shall keep its office at the capital and shall be provided with suitable and necessary offices and office furniture, printing, supplies, stationery, books, periodicals, and financial and commercial reports.
History: En. Sec. 6, Ch. 3, L. 1923; re-en. Sec. 2122.6, R.C.M. 1935; amd. Sec. 50, Ch. 405, L. 1973; R.C.M. 1947, 84-706.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 2. Montana Tax Appeal Board › Part 1. Composition and Organization › 15-2-106. Seal

15-2-106. Seal.
The Montana tax appeal board shall have a seal and the seal must have the following words engraved on it, "Tax Appeal Board of the State of Montana". The board shall authenticate all of its orders, records, and proceedings with the seal, and the courts of this state shall take judicial notice of the seal.
History: En. Sec. 17, Ch. 3, L. 1923; re-en. Sec. 2122.17, R.C.M. 1935; amd. Sec. 60, Ch. 405, L. 1973; R.C.M. 1947, 84-717; amd. Sec. 16, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 2. Montana Tax Appeal Board › Part 2. Powers and Duties › 15-2-201. Powers and duties

15-2-201. Powers and duties.
(1) It is the duty of the Montana tax appeal board to:
(a) prescribe rules for the tax appeal boards of the different counties in the performance of their duties and for this purpose may schedule meetings of county tax appeal boards, and it is the duty of all invited county tax appeal board members to attend if possible, and the cost of their attendance must be paid from the appropriation of the Montana tax appeal board;
(b) hear appeals from decisions of the county tax appeal boards and assess attorney fees against the department when a taxpayer substantially prevails on the merits of an appeal of the value of class four residential property, as provided in 15-2-306;
(c) hear appeals from decisions of the department in regard to business licenses, property assessments, taxes, except determinations that an employer-employee relationship existed between the taxpayer and individuals subjecting the taxpayer to the requirements of chapter 30, part 25, and penalties.
(2) Oaths to witnesses in any investigation by the Montana tax appeal board may be administered by a member of the board or the member's agent. If a witness does not obey a summons to appear before the board or refuses to testify or answer any material questions or to produce records, books, papers, or documents when required to do so, that failure or refusal must be reported to the attorney general, who shall then institute proceedings in the proper district court to punish the witness for the neglect or refusal. A person who testifies falsely in any material matter under consideration by the board is guilty of perjury and punished accordingly. Witnesses attending must receive the same compensation as witnesses in the district court. The compensation must be charged to the proper appropriation for the board.
(3) The Montana tax appeal board also has the duties of an appeal board relating to other matters as may be provided by law.
History: En. Sec. 8, Ch. 3, L. 1923; re-en. Sec. 2122.8, R.C.M. 1935; amd. Sec. 1, Ch. 137, L. 1957; amd. Sec. 1, Ch. 227, L. 1963; amd. Sec. 1, Ch. 211, L. 1971; amd. Sec. 52(a), Ch. 405, L. 1973; amd. Sec. 3, Ch. 38, L. 1974; R.C.M. 1947, 84-708; amd. Sec. 1, Ch. 502, L. 1981; amd. Sec. 3, Ch. 529, L. 1995; amd. Sec. 1, Ch. 329, L. 2015; amd. Sec. 2, Ch. 104, L. 2021; amd. Sec. 17, Ch. 142, L. 2021; amd. Sec. 2, Ch. 691, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 2. Montana Tax Appeal Board › Part 3. Appeal Procedure › 15-2-302. Direct appeal from department decision to Montana tax appeal board -- hearing

15-2-302. Direct appeal from department decision to Montana tax appeal board -- hearing.
(1) (a) An appeal of a final decision of the department of revenue involving one of the matters provided for in subsection (1)(b) must be made to the Montana tax appeal board.
(b) Final decisions of the department for which appeals are provided in subsection (1)(a) are final decisions involving:
(i) property centrally assessed under chapter 23;
(ii) classification of property as new industrial property;
(iii) any other tax, other than the property tax, imposed under this title; or
(iv) any other matter in which the appeal is provided by law.
(2) A person may appeal the department's annual assessment of an industrial property to the Montana board as provided in this section or to the county tax appeal board for the county in which the property is located as provided in Title 15, chapter 15, part 1.
(3) The appeal is made by filing a complaint with the Montana board within 30 days following receipt of notice of the department's final decision. The complaint must set forth the grounds for relief and the nature of relief demanded. The Montana board shall immediately transmit a copy of the complaint to the department.
(4) The department shall file with the Montana board an answer within 30 days following filing of a complaint.
(5) The Montana board shall conduct the appeal in accordance with the contested case provisions of the Montana Administrative Procedure Act. Parties to an appeal shall attempt to attain the objectives of discovery through informal consultation or communication before utilizing formal discovery procedures. Formal discovery procedures may not be utilized by a taxpayer or the department unless reasonable informal efforts to obtain the needed information have not been successful.
(6) The decision of the Montana board is final and binding on all interested parties and not subject to a rehearing unless reversed or modified by judicial review. Proceedings for judicial review of a decision of the Montana board under this section are subject to the provisions of 15-2-303 and the Montana Administrative Procedure Act to the extent that it does not conflict with 15-2-303.
History: En. 84-709.4 by Sec. 2, Ch. 155, L. 1977; R.C.M. 1947, 84-709.4; amd. Sec. 1, Ch. 59, L. 1993; amd. Sec. 5, Ch. 594, L. 1993; amd. Sec. 9, Ch. 491, L. 1997; amd. Sec. 1, Ch. 67, L. 2005; amd. Sec. 2, Ch. 26, L. 2015; amd. Sec. 2, Ch. 102, L. 2017; amd. Sec. 19, Ch. 142, L. 2021; amd. Sec. 4, Ch. 691, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 2. Montana Tax Appeal Board › Part 3. Appeal Procedure › 15-2-303. Judicial review -- costs and attorney fees

15-2-303. Judicial review -- costs and attorney fees.
(1) Any party to an appeal before the Montana tax appeal board who is aggrieved by a final decision is entitled to judicial review under this part.
(2) Proceedings for review must be instituted by filing a petition in district court in the county in which the taxable property or some portion of it is located, except the taxpayer has the option to file in the district court of the first judicial district. A petition for judicial review must be filed within 60 days after service of the final decision of the Montana tax appeal board, and a rehearing of a Montana tax appeal board decision may not be requested after service of the final decision. Copies of the petition must be promptly served on all parties of record. The department of revenue shall promptly notify the Montana tax appeal board, in writing, of any judicial review, but failure to do so has no effect on the judicial review. The department of revenue shall, on request, submit to the Montana tax appeal board a copy of all pleadings and documents.
(3) If the judicial review involves a taxpayer who is seeking a refund of taxes paid under protest, the appealing party shall provide a copy of the petition to the treasurer of the county in which the taxable property or some portion of it is located, but failure to do so has no effect on the judicial review.
(4) Proceedings for review of a decision by the Montana tax appeal board by a company under the jurisdiction of the public service commission must be instituted in the district court of the first judicial district.
(5) Notwithstanding the provisions of 2-4-704(1), the court may, for good cause shown, permit additional evidence to be introduced.
(6) In addition to costs and attorney fees permitted under 25-10-711, the district court and the supreme court on the appeal of a district court decision shall award costs and reasonable attorney fees as determined by the respective court to a taxpayer that substantially prevails, as defined in 15-2-306(4), on the merits of an appeal of the value of class four residential property. Costs and attorney fees awarded by the district court and the supreme court are limited to cases in which the department appeals a decision of the Montana tax appeal board.
History: En. 84-708.1 by Sec. 52(b), Ch. 405, L. 1973; amd. Sec. 2, Ch. 277, L. 1974; amd. Sec. 1, Ch. 346; amd. Sec. 1, Ch. 404, L. 1975; R.C.M. 1947, 84-709.1; amd. Sec. 1, Ch. 77, L. 1981; amd. Sec. 6, Ch. 501, L. 1981; amd. Sec. 6, Ch. 594, L. 1993; amd. Sec. 3, Ch. 104, L. 2021; amd. Sec. 20, Ch. 142, L. 2021; amd. Sec. 48, Ch. 142, L. 2021; amd. Sec. 5, Ch. 691, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 2. Montana Tax Appeal Board › Part 3. Appeal Procedure › 15-2-304. Petition for interlocutory adjudication

15-2-304. Petition for interlocutory adjudication.
(1) (a) Either party, within 30 days of the filing of an answer to an appeal before the Montana tax appeal board, may file a petition for an interlocutory adjudication under 15-2-305. The petition may be filed with the district court:
(i) in the first judicial district;
(ii) in the county in which the taxable property is located; or
(iii) in cases not involving property taxes, in the county where the taxpayer resides or has the taxpayer's principal place of business in the state.
(b) The petition may raise any question involving procedure, the admissibility of evidence, or a substantive question of law raised by the pleadings within 30 days of filing an answer to the appeal with the Montana tax appeal board.
(c) A nonpetitioning party shall respond to the petition within 30 days after service of the petition. The response may raise any question not raised in the petition involving procedure, the admissibility of evidence, or a substantive question of law.
(2) After the 30-day period specified in subsection (1)(b) but before arguments have been heard, the parties to the proceeding may jointly petition a district court to make an interlocutory adjudication as provided under 15-2-305. A petition for an adjudication must be signed by each party to the proceeding.
(3) In a petition under subsection (1) or (2), one party must be designated as the petitioner and every other party must be designated a respondent. The court may in its discretion grant a petition if it appears that the issues presented involve procedure, the admissibility of evidence, or a substantive question of law and do not require the determination of questions of fact and that the controversy would be more expeditiously resolved by an adjudication. If the court grants a petition, it shall rule on all issues presented in the petition and the response, regardless of whether a ruling on less than all of the issues is dispositive of the case.
History: En. 84-709.2 by Sec. 2, Ch. 404, L. 1975; R.C.M. 1947, 84-709.2(part); amd. Sec. 1, Ch. 506, L. 1987; amd. Sec. 1, Ch. 620, L. 1991; amd. Sec. 150, Ch. 56, L. 2009; amd. Sec. 21, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 2. Montana Tax Appeal Board › Part 3. Appeal Procedure › 15-2-305. Jurisdiction to make interlocutory adjudication

15-2-305. Jurisdiction to make interlocutory adjudication.
A district court may make an interlocutory adjudication of an issue pending before the Montana tax appeal board if that issue involves procedure, the admissibility of evidence, or a substantive question of law and does not require the determination of a question of fact. If the petition is granted, the district court shall rule on all issues presented in the petition and the response, regardless of whether a ruling on less than all of the issues is dispositive of the case. Appeals from the ruling of the court may be appealed as in other civil actions.
History: En. 84-709.3 by Sec. 3, Ch. 404, L. 1975; R.C.M. 1947, 84-709.3(part); amd. Sec. 2, Ch. 620, L. 1991; amd. Sec. 22, Ch. 142, L. 2021.