Browse Montana

Read the original sections, or search by topic.

15-58-126 · Repealed.
15-59-101 · Definitions.
15-59-102 · License tax on producers and importers of gypsum and cement.
15-59-103 · Repealed.
15-59-104 · Manufacturers to keep records.
15-59-105 · Quarterly statement and payment of tax.
15-59-106 · Procedure to estimate tax on failure to file statement -- penalty and interest.
15-59-107 · Warrant for distraint.
15-59-108 · Deposit of taxes.
15-59-109 · License tax supplemental.
15-59-110 · Duty to file statement.
15-59-111 · Renumbered 15-59-121.
15-59-112 · Deficiency assessment -- review -- penalty and interest.
15-59-113 · Credit for overpayment -- interest on overpayment.
15-59-114 · Statute of limitations.
15-59-115 · 15-59-115 through 15-59-120 reserved.
15-59-121 · Penalty for violations.
15-59-122 · 15-59-122 through 15-59-125 reserved.
15-59-126 · Terminated.
15-59-201 · Repealed.
15-59-202 · Repealed.
15-59-203 · Repealed.
15-59-204 · Repealed.
15-59-205 · Repealed.
15-59-206 · Repealed.
15-59-207 · Repealed.
15-59-208 · Repealed.
15-59-209 · Repealed.
15-59-210 · Repealed.
15-59-211 · Renumbered 15-59-221.
15-59-212 · Repealed.
15-59-213 · Repealed.
15-59-214 · Repealed.
15-59-215 · 15-59-215 through 15-59-220 reserved.
15-59-221 · Repealed.
15-59-222 · 15-59-222 through 15-59-225 reserved.
15-59-226 · Terminated.
15-60-101 · (Temporary) Definitions.
15-60-102 · (Temporary) Utilization fee for bed days in nursing facilities.
15-60-103 · (Temporary) Relation to other taxes and fees.
15-60-104 · (Temporary) Rulemaking authority.
15-60-201 · (Temporary) Reporting and collection of fee.
15-60-202 · (Temporary) Audit -- records.
15-60-203 · (Temporary) Periods of limitation.
15-60-204 · (Temporary) Penalty and interest for delinquent fees -- waiver.
15-60-205 · (Temporary) Estimated fee on failure to file.
15-60-206 · (Temporary) Deficiency assessment -- penalty and interest -- hearing.
15-60-207 · (Temporary) Closing agreements.
15-60-208 · (Temporary) Credit for overpayment -- interest on overpayment.
15-60-209 · (Temporary) Warrant for distraint.
15-60-210 · (Temporary) Disposition of fee.
15-60-211 · State special revenue account.
15-61-101 · Short title.
15-61-102 · Definitions.
15-61-201 · Establishment of account.
15-61-202 · Tax exemption -- conditions.
15-61-203 · Withdrawal of funds from account for purposes other than eligible medical expenses.
15-61-204 · Administration of account.
15-61-205 · False claims prohibited -- penalty.
15-62-101 · Short title.
15-62-102 · Family education savings program established -- legislative intent -- purpose.
15-62-103 · Definitions.
15-62-201 · Program requirements -- establishment of account -- qualified and nonqualified withdrawal -- penalties.
15-62-202 · Changes in designated beneficiary.
15-62-203 · Selection of financial institution as program manager -- contract -- termination.
15-62-204 · Repealed.
15-62-205 · Scholarships and financial aid provisions -- exceptions.
15-62-206 · Limitations.
15-62-207 · Deductions for contributions.
15-62-208 · Tax on certain withdrawals of deductible contributions.
15-62-209 · Access to records.
15-62-210 · Exemption from claims of creditors.
15-62-301 · Family education savings trust.
15-62-302 · Repealed.
15-63-101 · Short title.
15-63-102 · Definitions.
15-63-201 · Establishment of account.
15-63-202 · Tax exemption -- conditions.
15-63-203 · Withdrawal of funds from account for purposes other than eligible costs for first-time home purchase.
15-63-204 · Administration of account.
15-63-205 · False claims prohibited.
15-64-101 · Definitions.
15-64-102 · Tax on marijuana sales.
15-64-103 · Returns -- payment -- recordkeeping -- authority of department.
15-64-104 · Deficiency assessment -- penalty and interest -- statute of limitations.
15-64-105 · Procedure to compute tax in absence of statement -- estimation of tax -- failure to file -- penalty and interest.
15-64-106 · Authority to collect delinquent taxes.
15-64-107 · 15-64-107 through 15-64-109 reserved.
15-64-110 · Refunds -- interest -- limitations.
15-64-111 · Information -- confidentiality -- agreements with another state.
15-64-112 · Department to make rules.
15-64-1001 · Definitions.
15-64-1002 · License requirements -- rulemaking.
15-65-101 · Definitions.
15-65-102 · Rulemaking authority.
15-65-103 · 15-65-103 through 15-65-110 reserved.
15-65-111 · Tax rate.
15-65-112 · Collection and reporting.
15-65-113 · Audits -- records.
15-65-114 · Seller's permit -- application to department -- collection by short-term rental marketplace.