{"data":{"id":"us-mt/15-1-150","jurisdiction":"us-mt","citation":"15-1-150","heading":"Digital assets taxation.","body":"(1) Digital assets used as a method of payment may not be subject to any additional tax, withholding, assessment, or charge by the state or a local government that is based solely on the use of the digital asset as the method of payment.\n(2) Nothing in this section prohibits the state or a local government from imposing or collecting a tax, withholding, assessment, or charge otherwise authorized by Titles 15 or 16.","path":["TITLE 15. TAXATION","CHAPTER 1. TAX ADMINISTRATION","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0010/part_0010/section_0500/0150-0010-0010-0500.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:36Z","sha256":"ce9fafea50b0caac3fbf365a5d120f04c68a3368a9c61792045da648457353b4","source_id":"us-mt","stale":false,"prev":"us-mt/15-1-144","next":"us-mt/15-1-201"},"notice":"GroundRules: Original legal text. Not legal advice."}