{"data":{"id":"us-mt/15-10-321","jurisdiction":"us-mt","citation":"15-10-321","heading":"Limitation on levy and computation of tax -- new taxing jurisdictions.","body":"The department of revenue may not be required to levy or compute a tax for any new taxing jurisdiction created or for any change in an existing jurisdiction unless formally notified of its creation or change by January 1 of the year in which the taxes are to be levied.","path":["TITLE 15. TAXATION","CHAPTER 10. PROPERTY TAX LEVIES","Part 3. Entry of Taxes"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0100/part_0030/section_0210/0150-0100-0030-0210.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:51Z","sha256":"3f76de2d3fd533b5a7210b9d822f90ebc63a4356c8d6c6b05d105b4bc90907f8","source_id":"us-mt","stale":false,"prev":"us-mt/15-10-309","next":"us-mt/15-10-401"},"notice":"GroundRules: Original legal text. Not legal advice."}