reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee › Part 2. Collection of Fee › 15-67-203. Statute of limitations

15-67-203. (Temporary) Statute of limitations.
(1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the quarter for which a report is filed unless the notice of additional utilization fee proposed to be assessed is mailed within 5 years from the date the report was filed. For the purposes of this section, a report filed before the last day prescribed for filing is considered filed on the last day. If, before the expiration of the period prescribed for assessment of the utilization fee, the intermediate care facility consents in writing to an assessment after the 5-year period, the utilization fee may be assessed at any time prior to the expiration of the period agreed upon.
(2) A refund or credit may not be paid or allowed with respect to the calendar quarter for which a report is filed after 5 years from the last day prescribed for filing the report or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the intermediate care facility files a claim or the department has determined the existence of the overpayment and has approved the refund or credit. If the intermediate care facility 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 is filed or a credit or refund is allowed in the event a claim is filed is automatically extended. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)
History: En. Sec. 5, Ch. 531, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee › Part 2. Collection of Fee › 15-67-204. Penalty and interest for delinquent fee

15-67-204. (Temporary) Penalty and interest for delinquent fee.
If the fee for any intermediate care facility is not paid on or before the due date of the report as provided in 15-67-201, penalty and interest, as provided in 15-1-216, must be added to the fee. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)
History: En. Sec. 6, Ch. 531, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee › Part 2. Collection of Fee › 15-67-205. Estimated fee on failure to file

15-67-205. (Temporary) Estimated fee on failure to file.
(1) For the purpose of ascertaining the correctness of any report or for the purpose of making an estimate of resident bed day use of any intermediate care facility about which information has been obtained, the department may:
(a) examine or cause to have examined by any designated agent or representative any books, papers, records, or memoranda bearing upon the matters required to be included in the report;
(b) require the attendance of any officer or employee of the facility rendering the report or the attendance of any other person in the premises having relevant knowledge; and
(c) take testimony and require production of any other material for its information.
(2) Based on the information provided for in subsection (1), the department shall calculate a fee to be imposed on a facility and shall notify the facility of the amount of the fee pursuant to 15-67-206. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)
History: En. Sec. 7, Ch. 531, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee › Part 2. Collection of Fee › 15-67-206. Deficiency assessment -- penalty and interest -- hearing

15-67-206. (Temporary) Deficiency assessment -- penalty and interest -- hearing.
(1) If the department determines that the amount of fees due is greater than the amount disclosed by the report, it shall mail to the intermediate care facility a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the intermediate care facility may file with the department a written protest against the proposed additional fees, setting forth the grounds upon which the protest is based, and may request in its protest an oral hearing or an opportunity to present additional evidence relating to its fee liability. If a protest is not filed, the amount of the additional fees proposed to be assessed becomes final upon the expiration of the 30-day period. If a protest is filed, the department shall reconsider the proposed assessment and, if the intermediate care facility has requested it, shall grant the intermediate care facility an oral hearing. After consideration of the protest and the evidence presented at an oral hearing, the department's action upon the protest is final when it mails notice of its action to the intermediate care facility.
(2) When a deficiency is determined and the fees become final, the department shall mail notice and demand to the intermediate care facility. Penalty and interest must be added to any deficiency assessment and accrues from the date specified in 15-67-201 for payment of the fees. A certificate by the department of the mailing of the notices specified in this section is prima facie evidence of the computation and levy of the deficiency in the fees and of the giving of the notices. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)
History: En. Sec. 8, Ch. 531, L. 2003; amd. Sec. 37, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee › Part 2. Collection of Fee › 15-67-207. Closing agreements

15-67-207. (Temporary) Closing agreements.
(1) The director of the department or any person authorized in writing by the director may enter into an agreement with any intermediate care facility relating to the liability of the intermediate care facility with respect to the fees imposed by this chapter for any period.
(2) An agreement under this section is final and conclusive, and except upon a showing of fraud, malfeasance, or misrepresentation of a material fact:
(a) the agreement may not be reopened or modified as to matters agreed upon by any officer, employee, or agent of this state; and
(b) in any suit, action, or proceeding under the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may not be annulled, modified, set aside, or disregarded. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)
History: En. Sec. 9, Ch. 531, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee › Part 2. Collection of Fee › 15-67-208. Credit for overpayment -- interest

15-67-208. (Temporary) Credit for overpayment -- interest.
(1) If the department determines that the amount of fees, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any fees, penalty, or interest then due from the intermediate care facility and the balance must be refunded to the intermediate care facility or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.
(2) Except as provided in subsection (3), interest is allowed on overpayments at the same rate as is charged on unpaid taxes, as provided in 15-1-216, from the due date of the report or from the date of overpayment, whichever date is later, to the date the department approves refunding or crediting of the overpayment. Interest does 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 intermediate care facility to furnish information requested by the department for the purpose of verifying the amount of the overpayment.
(3) Interest is not allowed:
(a) if the overpayment is refunded within 6 months from the date the report is due or from the date the return is filed, whichever is later; or
(b) if the amount of interest is less than $5.
(4) A payment not made incident to a discharge of actual utilization fee liability or a payment reasonably assumed to be imposed by this chapter is not considered an overpayment with respect to which interest is allowable. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)
History: En. Sec. 10, Ch. 531, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 67. Intermediate Care Facility for the Developmentally Disabled -- Utilization Fee › Part 2. Collection of Fee › 15-67-209. Warrant for distraint

15-67-209. (Temporary) Warrant for distraint.
If the utilization fee is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Void on occurrence of contingency--sec. 17, Ch. 531, L. 2003--see chapter compiler's comment.)
History: En. Sec. 11, Ch. 531, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 1. Imposition of Tax › 15-68-102. Imposition and rate of sales tax and use tax -- exceptions

15-68-102. Imposition and rate of sales tax and use tax -- exceptions.
(1) A sales tax of the following percentages is imposed on sales of the following property or services:
(a) 4% on accommodations and campgrounds;
(b) 4% on the base rental charge for rental vehicles.
(2) The sales tax is imposed on the purchaser and must be collected by the seller and paid to the department by the seller. The seller holds all sales taxes collected in trust for the state. The sales tax must be applied to the sales price.
(3) (a) For the privilege of using property or services within this state, there is imposed on the person using the following property or services a use tax equal to the following percentages of the value of the property or services:
(i) 4% on accommodations and campgrounds;
(ii) 4% on the base rental charge for rental vehicles.
(b) The use tax is imposed on property or services that were:
(i) acquired outside this state as the result of a transaction that would have been subject to the sales tax had it occurred within this state;
(ii) acquired within the exterior boundaries of an Indian reservation within this state as a result of a transaction that would have been subject to the sales tax had it occurred outside the exterior boundaries of an Indian reservation within this state;
(iii) acquired as the result of a transaction that was not initially subject to the sales tax imposed by subsection (1) or the use tax imposed by subsection (3)(a) but which transaction, because of the buyer's subsequent use of the property, is subject to the sales tax or use tax; or
(iv) rendered as the result of a transaction that was not initially subject to the sales tax or use tax but that because of the buyer's subsequent use of the services is subject to the sales tax or use tax.
(4) For purposes of this section, the value of property must be determined as of the time of acquisition, introduction into this state, or conversion to use, whichever is latest.
(5) The sale of property or services exempt or nontaxable under this chapter is exempt from the tax imposed in subsections (1) and (3).
(6) Lodging facilities and campgrounds are exempt from the tax imposed in subsections (1)(a) and (3)(a)(i) until October 1, 2003, for contracts entered into prior to April 30, 2003, that provide for a guaranteed charge for accommodations or campgrounds.
History: En. Sec. 3, Ch. 544, L. 2003; amd. Sec. 9, Ch. 459, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 1. Imposition of Tax › 15-68-103. Presumption of taxability -- value -- rules

15-68-103. Presumption of taxability -- value -- rules.
(1) In order to prevent evasion of the sales tax or use tax and to aid in its administration, it is presumed that:
(a) all sales by a person engaging in business are subject to the sales tax or use tax; and
(b) all property bought or sold by any person for delivery into this state is bought or sold for a taxable use within this state.
(2) In determining the amount of use tax due on the use of property or services, it is presumed, in the absence of preponderant evidence of another value, that value means the total amount of property or service or the reasonable value of other consideration paid for the use of the property or service, exclusive of any type of time-price differential. However, in an exchange in which the amount of money paid does not represent the value of the property or service purchased, the use tax must be imposed on the reasonable value of the property or service purchased.
(3) The department shall adopt rules providing for the payment of the sales tax and use tax based on a rounding method.
History: En. Sec. 4, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 1. Imposition of Tax › 15-68-106. Separate statement of tax -- no advertising to absorb or refund tax -- rules

15-68-106. Separate statement of tax -- no advertising to absorb or refund tax -- rules.
(1) If a person collects a tax in excess of the tax imposed by 15-68-102, both the tax and the excess tax must be remitted to the department.
(2) Except as provided in subsection (4), the sales tax must be stated separately for all sales, except for sales from coin-operated or currency-operated machines.
(3) A person may not advertise, hold out, or state to the public or to any customer that the tax imposed by this chapter will be absorbed or refunded.
(4) The department may adopt rules permitting sellers the option of stating sales tax based upon a percentage of taxable sales.
History: En. Sec. 5, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 1. Imposition of Tax › 15-68-107. Liability of user for payment of use tax

15-68-107. Liability of user for payment of use tax.
(1) A person within this state who uses property is liable to the state for payment of the use tax if the use tax is payable on the value of the property but has not been paid.
(2) The liability imposed by this section is discharged if the buyer has paid the use tax to the seller for payment to the department.
History: En. Sec. 6, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 1. Imposition of Tax › 15-68-110. Collection of sales tax and use tax -- listing of business locations and agents -- severability

15-68-110. Collection of sales tax and use tax -- listing of business locations and agents -- severability.
(1) A person engaging in the business of selling property or services subject to taxation under this chapter shall collect the sales tax from the purchaser and pay the sales tax collected to the department.
(2) A person engaging in business within this state shall, before making any sales subject to this chapter, obtain a seller's permit, as provided in 15-68-401, and at the time of making a sale, whether within or outside the state, collect the sales tax imposed by 15-68-102 from the purchaser and give to the purchaser a receipt, in the manner and form prescribed by rule, for the sales tax paid.
(3) The department may authorize the collection of the sales tax imposed by 15-68-102 by any retailer who does not maintain a place of business within this state but who, to the satisfaction of the department, is in compliance with the law. When authorized, the person shall collect the use tax upon all property and services that, to the person's knowledge, are for use within this state and subject to taxation under this chapter.
(4) All sales tax and use tax required to be collected and all sales tax and use tax collected by any person under this chapter constitute a debt owed to this state by the person required to collect the sales tax and use tax.
(5) A person engaging in business within this state that is subject to this chapter shall provide to the department:
(a) the names and addresses of all of the person's agents operating within this state; and
(b) the location of each of the person's distribution houses or offices, sales houses or offices, and other places of business within this state.
(6) If any application of this section is held invalid, the application to other situations or persons is not affected.
History: En. Sec. 7, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 1. Imposition of Tax › 15-68-111. Short-term rental marketplace registration -- collection of tax

15-68-111. Short-term rental marketplace registration -- collection of tax.
(1) A short-term rental marketplace shall register with the department of revenue for collection, reporting, and payment of the tax provided for in Title 15, chapter 65, and this chapter on short-term rentals due from sellers on any sale facilitated by the short-term rental marketplace.
(2) A short-term rental marketplace shall collect, report, and pay taxes imposed by Title 15, chapter 65, and this chapter.
(3) The tax collected under Title 15, chapter 65, and this chapter is on the sales price, as defined in 15-68-101.
(4) Unless approved to do otherwise by the department, a short-term rental marketplace selling accommodations at two or more short-term rentals shall file a separate return for each separate short-term rental if each separate short-term rental is in a different city, county, or tourism region.
History: En. Sec. 8, Ch. 484, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 2. Nontaxable Transactions and Exemptions › 15-68-201. Nontaxable transaction certificate -- requirements

15-68-201. Nontaxable transaction certificate -- requirements.
(1) A nontaxable transaction certificate executed by a buyer or lessee must be in the possession of the seller or lessor at the time that a nontaxable transaction occurs.
(2) A nontaxable transaction certificate must contain the information and be in the form prescribed by the department.
(3) Only a buyer or lessee who has registered with the department and whose seller's permit is valid may execute a nontaxable transaction certificate.
(4) If the seller or lessor accepts a nontaxable transaction certificate within the required time and believes in good faith that the buyer or lessee will employ the property or service transferred in a nontaxable manner, the properly executed nontaxable transaction certificate is considered conclusive evidence that the sale is nontaxable.
History: En. Sec. 8, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 2. Nontaxable Transactions and Exemptions › 15-68-202. Nontaxable transaction certificate -- form

15-68-202. Nontaxable transaction certificate -- form.
(1) The department shall provide for a uniform nontaxable transaction certificate. A purchaser shall use the certificate when purchasing goods or services for resale or for other nontaxable transactions.
(2) At a minimum, the certificate must provide:
(a) the number of the seller's permit issued to the purchaser as provided in 15-68-401;
(b) the general character of property or service sold by the purchaser in the regular course of business;
(c) the property or service purchased for resale;
(d) the name and address of the purchaser; and
(e) a signature line for the purchaser.
(3) The department shall adopt rules to provide procedures for application for and provision of a certificate to a person engaging in business within this state for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003. The rules adopted by the department must ensure that each person engaging in business within this state for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003, that has applied in a timely fashion is issued a certificate for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003.
History: En. Sec. 9, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 2. Nontaxable Transactions and Exemptions › 15-68-206. Exemption -- government agencies

15-68-206. Exemption -- government agencies.
All sales by or uses by the United States or an agency or instrumentality of the United States are exempt from the sales tax and use tax.
History: En. Sec. 10, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 2. Nontaxable Transactions and Exemptions › 15-68-207. Exemption -- isolated or occasional sale or lease of property

15-68-207. Exemption -- isolated or occasional sale or lease of property.
The isolated or occasional sale or lease of property by a person that is not regularly engaged in or that does not claim to be engaged in the business of selling or leasing the same or a similar property is exempt from the sales tax and use tax.
History: En. Sec. 11, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 2. Nontaxable Transactions and Exemptions › 15-68-208. Nontaxability -- sale of property for resale

15-68-208. Nontaxability -- sale of property for resale.
The sale of property is nontaxable if:
(1) the sale is made to a buyer who delivers a nontaxable transaction certificate to the seller;
(2) the buyer resells the property either by itself or in combination with other property; and
(3) the subsequent sale is in the ordinary course of business and the property will be subject to the sales tax.
History: En. Sec. 12, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 2. Nontaxable Transactions and Exemptions › 15-68-209. Nontaxability -- sale of service for resale

15-68-209. Nontaxability -- sale of service for resale.
The sale of a service for resale is nontaxable if:
(1) the sale is made to a person who delivers a nontaxable transaction certificate;
(2) the buyer resells the service and separately states the value of the service purchased in the charge for the service in the subsequent sale; and
(3) the subsequent sale is in the ordinary course of business and subject to the sales tax.
History: En. Sec. 13, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 2. Nontaxable Transactions and Exemptions › 15-68-210. Nontaxability -- lease for subsequent lease

15-68-210. Nontaxability -- lease for subsequent lease.
The lease of property is nontaxable if:
(1) the lease is made to a lessee who delivers a nontaxable transaction certificate; and
(2) the lessee does not use the property in any manner other than for subsequent lease in the ordinary course of business.
History: En. Sec. 14, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 2. Nontaxable Transactions and Exemptions › 15-68-211. Nontaxability -- use of property for leasing

15-68-211. Nontaxability -- use of property for leasing.
The value of leased property is not considered in computing the use tax due if the person holding the property for lease:
(1) is engaged in a business that derives a substantial portion of its receipts from leasing or selling property of the type leased;
(2) does not use the property in any manner other than holding it for lease or sale or leasing or selling it either by itself or in combination with other tangible personal property in the ordinary course of business; and
(3) does not use the property in a manner incidental to the performance of a service.
History: En. Sec. 15, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 2. Nontaxable Transactions and Exemptions › 15-68-212. Nontaxability -- nonprofits

15-68-212. Nontaxability -- nonprofits.
The sale of property or of a service is nontaxable if the seller is an organization that has a tax-exempt designation under the provisions of section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. 501(c)(3), as amended.
History: En. Sec. 16, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 4. Permits and Certificates › 15-68-401. Seller's permit

15-68-401. Seller's permit.
(1) A person that wishes to engage in business within this state that is subject to this chapter shall obtain a seller's permit before engaging in business within this state.
(2) Upon an applicant's compliance with this chapter, the department shall issue to the applicant a separate, numbered seller's permit for each location in which the applicant maintains an office or other place of business within Montana. A permit is valid until revoked or suspended but is not assignable. A permit is valid only for the person in whose name it is issued and for the transaction of business at the place designated. The permit must be conspicuously displayed at all times at the place for which it is issued.
(3) The department shall adopt rules to provide procedures for application for and provision of a seller's permit to a person engaging in business within this state that is subject to this chapter for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003. The rules adopted by the department must ensure that each person engaging in business within this state for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003, is issued a seller's permit for renting accommodations and campgrounds prior to June 1, 2003, and renting vehicles prior to July 1, 2003. The department may adopt rules providing for seasonal permits.
History: En. Sec. 18, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 4. Permits and Certificates › 15-68-402. Permit application -- requirements -- place of business -- form

15-68-402. Permit application -- requirements -- place of business -- form.
(1) (a) A person that wishes to engage in the business of making retail sales or providing services in Montana that are subject to this chapter shall file with the department an application for a permit. If the person has more than one location in which the person maintains an office or other place of business, an application may include multiple locations.
(b) An applicant who does not maintain an office or other place of business and who moves from place to place is considered to have only one place of business and shall attach the permit to the applicant's cart, stand, truck, or other merchandising device.
(2) Each person or class of persons required to file a return under this chapter is required to file an application for a permit.
(3) Each application for a permit must be on a form prescribed by the department and must set forth the name under which the applicant intends to transact business, the location of the applicant's place or places of business, and other information that the department may require. The application must be filed by the owner if the owner is a natural person or by a person authorized to sign the application if the owner is a corporation, partnership, limited liability company, or some other business entity.
History: En. Sec. 19, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 4. Permits and Certificates › 15-68-405. Revocation or suspension of permit -- appeal

15-68-405. Revocation or suspension of permit -- appeal.
(1) Subject to the provisions of subsection (2), the department may, for reasonable cause, revoke or suspend any permit held by a person that fails to comply with the provisions of this chapter.
(2) The department shall provide dispute resolution on a proposed revocation or suspension pursuant to 15-1-211.
(3) If a permit is revoked, the department may not issue a new permit except upon application accompanied by reasonable evidence of the intention of the applicant to comply with the provisions of this chapter. The department may require security in addition to that authorized by 15-68-512 in an amount reasonably necessary to ensure compliance with this chapter as a condition for the issuance of a new permit to the applicant.
(4) A person aggrieved by the department's final decision to revoke a permit, as provided in subsection (1), may appeal the decision to the Montana tax appeal board within 30 days after the date on which the department issued its final decision.
History: En. Sec. 20, Ch. 544, L. 2003; amd. Sec. 42, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 4. Permits and Certificates › 15-68-410. Improper use of subject of purchase obtained with nontaxable transaction certificate -- penalty

15-68-410. Improper use of subject of purchase obtained with nontaxable transaction certificate -- penalty.
(1) If a purchaser that uses a nontaxable transaction certificate uses the subject of the purchase for a purpose other than one allowed as nontaxable under this chapter, the use is considered a taxable sale as of the time of first use by the purchaser and the sales price is the price that the purchaser paid. If the sole nonexempt use is rental while holding for sale, the purchaser shall include in the sales price the amount of the rental charged. Upon subsequent sale of the property, the seller shall include the entire amount of the sales price, without deduction of amounts previously received as rentals.
(2) A person that uses a certificate for property that will be used for a purpose other than the purpose claimed is subject to a penalty, payable to the department, of $100 for each transaction in which an improper use of a certificate has occurred.
(3) Upon a showing of good cause, the department may abate or waive the penalty or a portion of the penalty.
History: En. Sec. 21, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 4. Permits and Certificates › 15-68-411. Commingling nontaxable certificate goods

15-68-411. Commingling nontaxable certificate goods.
If a purchaser uses a nontaxable transaction certificate with respect to the purchase of fungible goods and commingles these goods with fungible goods that were not purchased with a certificate but that are of such similarity that the identity of the goods in the commingled mass cannot be determined, sales from the mass of commingled goods are considered to be sales of the goods purchased with the certificate until the quantity of commingled goods sold equals the quantity of goods originally purchased under the certificate.
History: En. Sec. 22, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 5. Returns and Payment › 15-68-501. Liability for payment of tax -- security for retailer without place of business -- penalty

15-68-501. Liability for payment of tax -- security for retailer without place of business -- penalty.
(1) Liability for the payment of the sales tax and use tax is not extinguished until the taxes have been paid to the department.
(2) A retailer that does not maintain an office or other place of business within this state is liable for the sales tax or use tax in accordance with this chapter and may be required to furnish adequate security, as provided in 15-68-512, to ensure collection and payment of the taxes. When authorized and except as otherwise provided in this chapter, the retailer is liable for the taxes upon all property sold and services provided in this state in the same manner as a retailer who maintains an office or other place of business within this state. The seller's permit provided for in 15-68-401 may be canceled at any time if the department considers the security inadequate or believes that the taxes can be collected more effectively in another manner.
(3) An agent, canvasser, or employee of a retailer doing business within this state may not sell, solicit orders for, or deliver any property or services within Montana unless the principal, employer, or retailer possesses a seller's permit issued by the department. If an agent, canvasser, or employee violates the provisions of this chapter, the person is subject to a fine of not more than $100 for each separate transaction or event.
History: En. Sec. 23, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 5. Returns and Payment › 15-68-502. Returns -- payment -- authority of department

15-68-502. Returns -- payment -- authority of department.
(1) (a) Except as provided in subsection (2), on or before the last day of the month following the calendar quarter in which the transaction subject to the tax imposed by this chapter occurred, a return, on a form provided by the department, and payment of the tax for the preceding quarter must be filed with the department.
(b) Each person engaged in business within this state or using property or services within this state that are subject to tax under this chapter shall file a return.
(c) A person making retail sales at two or more places of business shall file a separate return for each separate place of business.
(2) A person who has been issued a seasonal seller's permit shall file a return and pay the tax on the date or dates set by the department.
(3) (a) For the purposes of the sales tax or use tax, a return must be filed by:
(i) a retailer required to collect the tax; and
(ii) a person that:
(A) purchases any items the storage, use, or other consumption of which is subject to the sales tax or use tax; and
(B) has not paid the tax to a retailer required to pay the tax.
(b) Each return must be authenticated by the person filing the return or by the person's agent authorized in writing to file the return.
(4) (a) A person required to collect and pay to the department the taxes imposed by this chapter shall keep records, render statements, make returns, and comply with the provisions of this chapter and the rules prescribed by the department. Each return or statement must include the information required by the rules of the department.
(b) For the purpose of determining compliance with the provisions of this chapter, the department is authorized to examine or cause to be examined any books, papers, records, or memoranda relevant to making a determination of the amount of tax due, whether the books, papers, records, or memoranda are the property of or in the possession of the person filing the return or another person. In determining compliance, the department may use statistical sampling and other sampling techniques consistent with generally accepted auditing standards. The department may also:
(i) require the attendance of a person having knowledge or information relevant to a return;
(ii) compel the production of books, papers, records, or memoranda by the person required to attend;
(iii) implement the provisions of 15-1-703 if the department determines that the collection of the tax is or may be jeopardized because of delay;
(iv) take testimony on matters material to the determination; and
(v) administer oaths or affirmations.
(5) Pursuant to rules established by the department, returns may be computer-generated and electronically filed.
History: En. Sec. 24, Ch. 544, L. 2003; amd. Sec. 9, Ch. 484, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 5. Returns and Payment › 15-68-505. Credit for taxes paid on worthless accounts -- taxes paid if account collected

15-68-505. Credit for taxes paid on worthless accounts -- taxes paid if account collected.
(1) Sales taxes paid by a person filing a return under 15-68-502 on sales found to be worthless and actually deducted by the person as a bad debt for federal income tax purposes may be credited on a subsequent payment of the tax.
(2) Bad debts may be deducted within 12 months after the month in which the bad debt has been charged off for federal income tax purposes. "Charged off for federal income tax purposes" includes the charging off of unpaid balances due on accounts as uncollectible or declaring as uncollectible such unpaid balance due on accounts in the case of a seller who is not required to file federal income tax returns.
(3) If an account is subsequently collected, the sales tax must be paid on the amount collected.
(4) A seller may obtain a refund of tax on any amount of bad debt that exceeds the amount of taxable sales within a 12-month period defined by that bad debt.
(5) For purposes of computing a bad debt deduction or reporting a payment received on a previously claimed bad debt, any payments made on a debt or account are applied first to interest, service charges, and any other charges and second to the price of the property or service and sales tax on the property or service, proportionally.
History: En. Sec. 25, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 5. Returns and Payment › 15-68-506. Credit -- out-of-state taxes

15-68-506. Credit -- out-of-state taxes.
If a sales, use, or similar tax has been levied by another state or a political subdivision of another state on property that was leased outside this state but that will be used or consumed in this state and the tax was paid by the current user, the amount of tax paid may be credited against any use tax due this state on the same property. The credit may not exceed the sales tax or use tax due this state.
History: En. Sec. 17, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 5. Returns and Payment › 15-68-510. Vendor allowance

15-68-510. Vendor allowance.
(1) A person filing a timely return under 15-68-502 may claim a quarterly vendor allowance for each permitted location in the amount of 5% of the tax determined to be payable to the state.
(2) The allowance may be deducted on the return.
(3) A person that files a return or payment after the due date for the return or payment may not claim a vendor allowance.
History: En. Sec. 26, Ch. 544, L. 2003; amd. Sec. 10, Ch. 459, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 5. Returns and Payment › 15-68-512. Security -- limitations -- sale of security deposit at auction -- bond

15-68-512. Security -- limitations -- sale of security deposit at auction -- bond.
(1) The department may require a retailer to deposit, with the department, security in a form and amount that the department, by administrative rule, determines is appropriate. The deposit may not be more than twice the estimated average liability for the period for which the return is required to be filed. The amount of security may be increased or decreased by the department, subject to the limitations provided in this section.
(2) (a) If necessary, the department may sell, at public auction, property deposited as security to recover any sales tax or use tax amount required to be collected, including interest and penalties.
(b) Notice of the sale must be served personally upon or sent by certified mail to the person that deposited the security.
(c) After the sale, any surplus above the amount due that is not required as security under this section must be returned to the person that deposited the security.
(3) In lieu of security, the department may require a retailer to file a bond, issued by a surety company authorized to transact business within this state, to guarantee solvency and responsibility.
(4) In addition to the other requirements of this section, the department may require the corporate officers, directors, or shareholders of a corporation to provide a personal guaranty and assumption of liability for the payment of the tax due under this chapter.
History: En. Sec. 27, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 5. Returns and Payment › 15-68-513. Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands

15-68-513. Examination of return -- adjustments -- penalty and interest -- 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 15-68-502 constitutes the tax to be paid.
(2) (a) If the tax due exceeds the amount of tax reported as due on the taxpayer's return, the excess must be paid to the department unless the taxpayer files a timely objection as provided in 15-1-211.
(b) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.
(3) If the amount of the tax found due by the department is less than that reported as due on the return 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 return.
(4) The notice and demand provided for in this section must contain a statement of the computation of the tax and interest and must be sent by mail to the taxpayer at the address given in the taxpayer's return, if any, or to the taxpayer's last-known address.
(5) A taxpayer filing an objection to the demand for payment is subject to and governed by the uniform dispute review procedure provided in 15-1-211.
History: En. Sec. 28, Ch. 544, L. 2003; amd. Sec. 38, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 5. Returns and Payment › 15-68-514. Penalties and interest for violation

15-68-514. Penalties and interest for violation.
If a person fails to file a return on or before the due date or fails to pay a tax on or before a due date, the person must be assessed penalty and interest as provided in 15-1-216.
History: En. Sec. 29, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 5. Returns and Payment › 15-68-516. Authority to collect delinquent taxes

15-68-516. Authority to collect delinquent taxes.
(1) (a) The department shall collect taxes that are delinquent as determined under this chapter.
(b) If a tax imposed by this chapter 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 due 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 of 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. 30, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 5. Returns and Payment › 15-68-520. Limitations

15-68-520. Limitations.
(1) Except in the case of a person that purposely or knowingly, as those terms are defined in 45-2-101, files a false or fraudulent return violating the provisions of this chapter, a deficiency may not be assessed or collected with respect to a quarter for which a return 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 that the return was filed. For purposes of this section, a return 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 to which consent was given.
History: En. Sec. 32, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 5. Returns and Payment › 15-68-525. Refunds -- interest -- limitations

15-68-525. Refunds -- interest -- limitations.
(1) A claim for a refund or credit as a result of overpayment of taxes collected under this chapter must be filed within 5 years of the date that the return was due, without regard to any extension of time for filing.
(2) (a) Interest paid by the department on an overpayment must be paid or credited at the same rate as the rate charged on delinquent taxes under 15-1-216.
(b) Except as provided in subsection (2)(c), interest must be paid from the date that the return was due or the date of overpayment, whichever is later. Interest does not accrue during any period in which the processing of a claim is delayed more than 30 days because the taxpayer has not furnished necessary information.
(c) The department is not required to pay interest if:
(i) the overpayment is refunded or credited within 6 months of the date that a claim was filed; or
(ii) the amount of overpayment and interest does not exceed $1.
History: En. Sec. 33, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 8. General Administration › 15-68-801. Administration -- rules

15-68-801. Administration -- rules.
The department shall:
(1) administer and enforce the provisions of this chapter;
(2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this chapter; and
(3) adopt rules that may be necessary or appropriate to administer and enforce the provisions of this chapter.
History: En. Sec. 34, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 8. General Administration › 15-68-805. Revocation of corporate license -- appeal

15-68-805. Revocation of corporate license -- appeal.
(1) If a corporation authorized to do business within this state and required to pay the taxes imposed under this chapter fails to comply with any of the provisions of this chapter or any rule of the department, the department may, for reasonable cause, certify to the secretary of state a copy of an order finding that the corporation has failed to comply with specific statutory provisions or rules.
(2) The secretary of state shall, upon receipt of the certification, revoke the certificate authorizing the corporation to do business within this state and may issue a new certificate only when the corporation has obtained from the department an order finding that the corporation has complied with its obligations under this chapter.
(3) An order authorized in this section may not be made until the corporation is given an opportunity for dispute resolution as provided in 15-1-211.
(4) A final decision of the department may be appealed to the Montana tax appeal board.
History: En. Sec. 35, Ch. 544, L. 2003; amd. Sec. 43, Ch. 142, L. 2021.