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Montana Code Annotated — Title 15 (Taxation)

1,904 sections.

CHAPTER 1. TAX ADMINISTRATION110 sections

Part 1. General Provisions

Part 2. Department of Revenue

Part 3. Investigation and Hearings

Part 4. Protest Payments, Actions to Recover, and Alternative Remedies

Part 5. Disposition of Tax Proceeds

Part 6. Multistate Tax Compact

Part 7. Collection of Delinquent Taxes -- Warrant for Distraint

Part 8. Payment of Taxes by Electronic Funds Transfer

Part 10. Homeowner Property Tax Payment (Terminated)

Part 23. Rebate of Property Taxes Paid

CHAPTER 2. MONTANA TAX APPEAL BOARD17 sections

Part 1. Composition and Organization

Part 2. Powers and Duties

Part 3. Appeal Procedure

CHAPTER 6. PROPERTY SUBJECT TO TAXATION141 sections

Part 1. Classification

Part 2. Tax-Exempt Property

Part 3. Property Tax Assistance

Part 4. Homestead and Long-Term Rental Rate Reduction

Part 5. Senior Care Facilities and Housing Development Exemption Act

Part 7. Primary Residence Property Tax Assistance

CHAPTER 7. APPRAISAL61 sections

Part 1. General Methods

Part 2. Agricultural Appraisal

Part 3. Realty Transfer Act

Part 4. Appraisal of Residential Property in Areas of Changing Use

CHAPTER 8. ASSESSMENT PROCEDURE56 sections

Part 1. General Provisions

Part 2. When Property Is Assessed

Part 3. How Property Is Assessed

Part 4. Where Property Is Assessed

Part 5. To Whom Property Is Assessed

Part 6. Assessment Revision

Part 7. Assessment and Map Books

CHAPTER 9. EQUALIZATION3 sections

Part 1. General Provisions

CHAPTER 10. PROPERTY TAX LEVIES38 sections

Part 1. Statewide Levies

Part 2. Statement of Levies

Part 3. Entry of Taxes

Part 4. Limitation on Property Taxes

CHAPTER 15. PROPERTY TAX APPEALS7 sections

Part 1. County Tax Appeal Board

Part 2. Motor Vehicle Appeals

CHAPTER 16. COLLECTION OF PROPERTY TAXES52 sections

Part 1. Notice and Payment

Part 2. Special Payment Provisions

Part 3. Reporting Delinquent Taxes

Part 4. Liens and Limitations

Part 5. Collection by Suit

Part 6. Refunds

Part 7. Cancellations

Part 8. Suspensions

CHAPTER 17. TAX LIENS52 sections

Part 1. Attachment of Tax Lien

Part 2. Tax Lien Sale (Renumbered and Repealed)

Part 3. Procedure After Attachment of Tax Lien

Part 9. Sale of Personal Property

CHAPTER 18. OWNERSHIP INTERESTS IN LAND SOLD FOR TAXES49 sections

Part 1. Redemption

Part 2. Issuing a Tax Deed

Part 3. Action for Tax Deed (Repealed)

Part 4. Quiet Title

CHAPTER 23. CENTRALLY ASSESSED PROPERTY88 sections

Part 1. General Provisions

Part 2. Railroads

Part 3. Public Utilities

Part 4. Airlines

Part 5. Mines Net Proceeds

Part 6. Oil and Gas Net Proceeds (Repealed)

Part 7. Coal Gross Proceeds

Part 8. Metal Mines Gross Proceeds

CHAPTER 24. SPECIAL PROPERTY TAX APPLICATIONS151 sections

Part 1. Motor Vehicle Fleets (Repealed)

Part 2. Mobile Homes, Manufactured Homes, and Housetrailers

Part 3. Migratory Personal Property

Part 4. Business Inventories (Repealed)

Part 5. Banks (Repealed)

Part 6. Insurance Companies (Repealed)

Part 7. Production Credit Associations

Part 8. Building and Loan Associations

Part 9. Livestock

Part 10. Custom Combines (Renumbered)

Part 11. Leasehold and Other Interests in U.S. Property

Part 12. State and Other Exempt Property

Part 13. Montana Economic Land Development Act (Repealed)

Part 14. New or Expanding Industry -- Ammunition Components

Part 15. Remodeling of Buildings or Structures

Part 16. Historic Properties

Part 17. Commercial and Other Property

Part 18. Business Incubators

Part 19. Industrial Parks

Part 20. Local Economic Development Organizations

Part 21. Abatement of Commercial or Industrial Property Taxes (Repealed)

Part 23. Clean Coal Technology Projects (Repealed)

Part 24. Value-Added Manufacturing (Repealed)

Part 25. Trucks and Truck Tractors (Repealed)

Part 30. Electrical Generation and Delivery Facilities

Part 31. Property Related to Renewable Energy, New Energy Technology, and Clean Coal

Part 32. Gray Water Systems(Repealed)

CHAPTER 25. DANGEROUS DRUG TAX (Repealed)12 sections

Part 1. General Provisions (Repealed)

CHAPTER 27. AMBULANCE PROVIDER ASSESSMENT FEE13 sections

Part 1. Ambulance Provider Assessment Fee

CHAPTER 30. INDIVIDUAL INCOME TAX378 sections

Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated)

Part 2. Withholding and Estimated Tax (Renumbered and Repealed)

Part 3. Administration and Collection (Renumbered and Repealed)

Part 6. Particular Income Tax Applications (Renumbered)

Part 11. Pass-Through Entities (Renumbered)

Part 21. Rate and General Provisions

Part 23. Specific Tax Credits and Tax Checkoffs

Part 25. Estimated Tax and Withholding

Part 26. Collection and Administration

Part 30. Special Income Tax Applications

Part 31. Tax Credit for Qualified Education Contributions

Part 33. Small Business and Pass-Through Entities

Part 34. Partnership Audit Adjustments

Part 37. Montana Entrepreneur Magnet Act

CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX167 sections

Part 1. Corporate Income Tax Rate and Return

Part 2. Small Business Corporations (Renumbered and Repealed)

Part 3. Allocation and Apportionment of Income

Part 4. Alternative Corporate Income Tax

Part 5. Administration and Collection

Part 6. Lists of Corporations

Part 7. Bank, Moneyed Capital, and Shares Exempt

Part 8. Foreign Capital Depository -- Assessment (Repealed)

Part 9. Movie and TV Industries and Related Media -- Tax Incentives (Repealed and Terminated)

Part 10. Montana Economic Development

CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES45 sections

Part 1. Investment in Energy Conservation or Alternative Energy

Part 2. Tax Credit for Installing Alternative Energy System (Repealed)

Part 3. Tax Deduction for Purchasing Montana-Produced Organic Fertilizer and Inorganic Fertilizer Produced as Byproduct

Part 4. Alternative Energy Generation (Repealed)

Part 5. Mineral and Coal Exploration Incentives (Repealed)

Part 6. Recycling of Material

Part 7. Biodiesel Production (Repealed)

CHAPTER 33. SMALL BUSINESS INVESTMENT INCENTIVES6 sections

Part 1. Small Business Investment Companies -- Tax Exemptions

CHAPTER 34. COAL PRODUCER'S LICENSE TAX (Repealed)12 sections

Part 1. General Provisions (Repealed)

CHAPTER 35. COAL SEVERANCE TAX22 sections

Part 1. General Provisions

Part 2. New Coal Production Incentive Tax Credit Act (Repealed)

CHAPTER 36. OIL AND GAS PRODUCTION TAX45 sections

Part 1. General Provisions (Repealed)

Part 3. Oil and Gas Production Tax Act

CHAPTER 60. NURSING FACILITY UTILIZATION FEE15 sections

Part 1. General Provisions

Part 2. Collection of Fee

CHAPTER 61. MEDICAL CARE SAVINGS ACCOUNT7 sections

Part 1. General Provisions

Part 2. Medical Care Savings Account -- Administration

CHAPTER 62. FAMILY EDUCATION SAVINGS ACT15 sections

Part 1. General Provisions

Part 2. Family Education Savings Program Account -- Administration

Part 3. Family Education Savings Trust

CHAPTER 63. FIRST-TIME HOME BUYER SAVINGS ACCOUNT7 sections

Part 1. General Provisions

Part 2. Account Administration

CHAPTER 64. TAXATION OF DRUGS AND DRUG LICENSING12 sections

Part 1. General Provisions

Part 10. Opioid Seller License Tax

CHAPTER 65. LODGING FACILITY USE TAX16 sections

Part 1. General Provisions

CHAPTER 66. HOSPITAL FACILITY UTILIZATION FEE13 sections

Part 1. General Provisions

Part 2. Collection of Fee

CHAPTER 67. INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED -- UTILIZATION FEE13 sections

Part 1. General Provisions

Part 2. Collection of Fee

CHAPTER 68. SALES TAX55 sections

Part 1. Imposition of Tax

Part 2. Nontaxable Transactions and Exemptions

Part 4. Permits and Certificates

Part 5. Returns and Payment

Part 8. General Administration

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES201 sections

Part 1. General Provisions

Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated)

Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated)

Part 4. Gasoline and Special Fuel Tax

Part 5. Ethanol Tax Incentive and Administration

Part 6. Biodiesel Production Incentive (Repealed)

Part 7. Alternative Fuel Tax

Part 8. Electric Vehicles

CHAPTER 71. LICENSE TAX ON VEHICLES PROPELLED BY LIQUEFIED PETROLEUM GAS (Repealed and Terminated)8 sections

Part 1. General Provisions (Repealed and Terminated)

CHAPTER 72. ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE17 sections

Part 1. Electrical Generation Tax Reform Act

Part 6. Invasive Species Fee