Montana Statutes

TITLE 15. TAXATION

CHAPTER 1. TAX ADMINISTRATION
- Part 1. General Provisions
- Part 2. Department of Revenue
- Part 3. Investigation and Hearings
- Part 4. Protest Payments, Actions to Recover, and Alternative Remedies
- Part 5. Disposition of Tax Proceeds
- Part 6. Multistate Tax Compact
- Part 7. Collection of Delinquent Taxes -- Warrant for Distraint
- Part 8. Payment of Taxes by Electronic Funds Transfer
CHAPTER 10. PROPERTY TAX LEVIES
- Part 1. Statewide Levies
- Part 2. Statement of Levies
- Part 3. Entry of Taxes
- Part 4. Limitation on Property Taxes
CHAPTER 15. PROPERTY TAX APPEALS
- Part 1. County Tax Appeal Board
- Part 2. Motor Vehicle Appeals
CHAPTER 16. COLLECTION OF PROPERTY TAXES
- Part 1. Notice and Payment
- Part 2. Special Payment Provisions
- Part 3. Reporting Delinquent Taxes
- Part 4. Liens and Limitations
- Part 5. Collection by Suit
- Part 6. Refunds
- Part 7. Cancellations
- Part 8. Suspensions
CHAPTER 17. TAX LIEN SALES
- Part 1. Notice of and Protest of Sale
- Part 2. Tax Lien Sale
- Part 3. Procedure After Tax Lien Sale
CHAPTER 18. OWNERSHIP INTERESTS IN LAND SOLD FOR TAXES
- Part 1. Redemption
- Part 2. Issuing a Tax Deed
- Part 3. Action for Tax Deed (Repealed)
- Part 4. Quiet Title
CHAPTER 2. STATE TAX APPEAL BOARD
- Part 1. Composition and Organization
- Part 2. Powers and Duties
- Part 3. Appeal Procedure
CHAPTER 23. CENTRALLY ASSESSED PROPERTY
- Part 1. General Provisions
- Part 2. Railroads
- Part 3. Public Utilities
- Part 4. Airlines
- Part 5. Mines Net Proceeds
- Part 6. Oil and Gas Net Proceeds (Repealed)
- Part 7. Coal Gross Proceeds
- Part 8. Metal Mines Gross Proceeds
CHAPTER 24. SPECIAL PROPERTY TAX APPLICATIONS
- Part 1. Motor Vehicle Fleets (Repealed)
- Part 10. Custom Combines (Renumbered)
- Part 11. Leasehold and Other Interests in U.S. Property
- Part 12. State and Other Exempt Property
- Part 13. Montana Economic Land Development Act (Repealed)
- Part 14. New Industry -- Real Property Improvements
- Part 15. Remodeling of Buildings or Structures
- Part 16. Historic Properties
- Part 17. Commercial and Other Property
- Part 18. Business Incubators
- Part 19. Industrial Parks
- Part 2. Mobile Homes
- Part 20. Local Economic Development Organizations
- Part 21. Abatement of Commercial or Industrial Property Taxes
- Part 24. Value-Added Manufacturing
- Part 25. Trucks and Truck Tractors (Repealed)
- Part 3. Migratory Personal Property
- Part 31. Property Related to Renewable Energy, New Energy Technology, and Clean Coal
- Part 4. Business Inventories (Repealed)
- Part 5. Banks (Repealed)
- Part 6. Insurance Companies (Repealed)
- Part 7. Production Credit Associations
- Part 8. Building and Loan Associations
- Part 9. Livestock
CHAPTER 25. DANGEROUS DRUG TAX (Repealed)
- Part 1. General Provisions (Repealed)
CHAPTER 30. INDIVIDUAL INCOME TAX
- Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated)
- Part 2. Withholding and Estimated Tax (Renumbered and Repealed)
- Part 26. Collection and Administration
- Part 3. Administration and Collection (Renumbered and Repealed)
CHAPTER 31. CORPORATION LICENSE OR INCOME TAX
- Part 1. Corporation License Tax Rate and Return
- Part 2. Small Business Corporations (Renumbered and Repealed)
- Part 3. Allocation and Apportionment of Income
- Part 4. Corporation Income Tax
- Part 5. Administration and Collection
- Part 6. Lists of Corporations
- Part 7. Bank, Moneyed Capital, and Shares Exempt
- Part 8. Foreign Capital Depository -- Assessment (Repealed)
- Part 9. Movie and TV Industries and Related Media -- Tax Incentives
CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES
- Part 1. Investment in Energy Conservation or Alternative Energy
- Part 2. Tax Credit for Installing Alternative Energy System
- Part 3. Tax Deduction for Purchasing Montana-Produced Organic Fertilizer and Inorganic Fertilizer Produced as Byproduct
- Part 4. Alternative Energy Generation
- Part 5. Mineral and Coal Exploration Incentives
- Part 6. Recycling of Material
- Part 7. Biodiesel Production
CHAPTER 33. SMALL BUSINESS INVESTMENT INCENTIVES
- Part 1. Small Business Investment Companies -- Tax Exemptions
CHAPTER 34. COAL PRODUCER'S LICENSE TAX (Repealed)
- Part 1. General Provisions (Repealed)
CHAPTER 35. COAL SEVERANCE TAX
- Part 1. General Provisions
- Part 2. New Coal Production Incentive Tax Credit Act (Repealed)
CHAPTER 36. OIL AND GAS PRODUCTION TAX
- Part 1. General Provisions (Repealed)
CHAPTER 37. MINING LICENSE TAXES
- Part 1. Metalliferous Mines
- Part 2. Micaceous Mineral Mines
CHAPTER 38. RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT
- Part 1. General Provisions
- Part 2. Resource Indemnity Trust Fund
- Part 3. Natural Resources Accounts
CHAPTER 39. TAXATION OF BENTONITE
- Part 1. General Provisions
CHAPTER 44. FOREST LANDS TAX
- Part 1. General Provisions
CHAPTER 50. PUBLIC CONTRACTOR'S FEES AND TAX
- Part 1. General Provisions
- Part 2. Tax on Contractors
- Part 3. Contractor's Tax Return
CHAPTER 51. ELECTRICAL ENERGY PRODUCER'S LICENSE TAX
- Part 1. General Provisions
CHAPTER 52. COLLECTION OF TRANSPORTATION AND COMMUNICATIONS LICENSE TAXES (Repealed)
- Part 1. General Provisions (Repealed)
CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX
- Part 1. General Provisions
- Part 2. Tax Credit (Repealed)
CHAPTER 54. EXPRESS COMPANY LICENSE TAX (Repealed)
- Part 1. General Provisions (Repealed)
CHAPTER 55. FREIGHT LINE COMPANY LICENSE TAX (Repealed)
- Part 1. General Provisions (Repealed)
CHAPTER 56. SLEEPING CAR COMPANY LICENSE TAX (Repealed)
- Part 1. General Provisions (Repealed)
CHAPTER 57. STORE LICENSES (Repealed)
- Part 1. General Provisions (Repealed)
CHAPTER 58. COAL RETAILER'S LICENSE TAX (Repealed)
- Part 1. General Provisions (Repealed)
CHAPTER 59. CEMENT TAXES
- Part 1. Cement and Gypsum Producers
- Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)
CHAPTER 6. PROPERTY SUBJECT TO TAXATION
- Part 1. Classification
- Part 2. Tax-Exempt Property
CHAPTER 60. NURSING FACILITY UTILIZATION FEE
- Part 1. General Provisions
- Part 2. Collection of Fee
CHAPTER 61. MEDICAL CARE SAVINGS ACCOUNT
- Part 1. General Provisions
- Part 2. Medical Care Savings Account -- Administration
CHAPTER 62. FAMILY EDUCATION SAVINGS ACT
- Part 1. General Provisions
- Part 2. Family Education Savings Program Account -- Administration
- Part 3. Family Education Savings Trust
CHAPTER 63. FIRST-TIME HOME BUYER SAVINGS ACCOUNT
- Part 1. General Provisions
- Part 2. Account Administration
CHAPTER 65. LODGING FACILITY USE TAX
- Part 1. General Provisions
CHAPTER 66. HOSPITAL FACILITY UTILIZATION FEE
- Part 1. General Provisions
- Part 2. Collection of Fee
CHAPTER 67. INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED -- UTILIZATION FEE
- Part 1. General Provisions
- Part 2. Collection of Fee
CHAPTER 68. SALES TAX
- Part 1. Imposition of Tax
- Part 2. Nontaxable Transactions and Exemptions
- Part 5. Returns and Payment
CHAPTER 7. APPRAISAL
- Part 1. General Methods
- Part 2. Agricultural Appraisal
- Part 3. Realty Transfer Act
- Part 4. Appraisal of Residential Property in Areas of Changing Use
CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES
- Part 1. General Provisions
- Part 2. Basic Gasoline License Tax
- Part 3. Special Fuels Use Tax
- Part 6. Biodiesel Production Incentive
- Part 7. Compressed Natural Gas Tax
CHAPTER 71. LICENSE TAX ON VEHICLES PROPELLED BY LIQUEFIED PETROLEUM GAS (Repealed and Terminated)
- Part 1. General Provisions (Repealed and Terminated)
CHAPTER 72. ELECTRICAL GENERATION TAX
- Part 1. Electrical Generation Tax Reform Act
CHAPTER 8. ASSESSMENT PROCEDURE
- Part 1. General Provisions
- Part 2. When Property Is Assessed
- Part 3. How Property Is Assessed
- Part 4. Where Property Is Assessed
- Part 5. To Whom Property Is Assessed
- Part 6. Assessment Revision
- Part 7. Assessment and Map Books
CHAPTER 9. EQUALIZATION
- Part 1. General Provisions