{"data":{"id":"us-mt/15-68-107","jurisdiction":"us-mt","citation":"15-68-107","heading":"Liability of user for payment of use tax.","body":"(1) A person within this state who uses property is liable to the state for payment of the use tax if the use tax is payable on the value of the property but has not been paid.\n(2) The liability imposed by this section is discharged if the buyer has paid the use tax to the seller for payment to the department.","path":["TITLE 15. TAXATION","CHAPTER 68. SALES TAX","Part 1. Imposition of Tax"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0680/part_0010/section_0070/0150-0680-0010-0070.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:50Z","sha256":"ec1558f62fafcfc2497f0fb081b265aa04440513fb69fab443167fef0a6d5b0a","source_id":"us-mt","stale":false,"prev":"us-mt/15-68-106","next":"us-mt/15-68-108"},"notice":"GroundRules: Original legal text. Not legal advice."}