{"data":{"id":"us-mt/15-30-2601","jurisdiction":"us-mt","citation":"15-30-2601","heading":"Tax as personal debt.","body":"Every tax imposed by this chapter and all increases, interest, and penalties thereon shall be from the time they are due and payable a personal debt from the person or fiduciary liable to pay the same to the state.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 26. Collection and Administration"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0260/section_0010/0150-0300-0260-0010.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:19Z","sha256":"84885c1997c10e4cb19263fd36b92c33332d5afad19fd5c2a3ffcbe154bcdfd3","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2547","next":"us-mt/15-30-2602"},"notice":"GroundRules: Original legal text. Not legal advice."}