Montana Code Annotated — Title 15 (Taxation)

1,904 sections.

• 15-1-101 Definitions
• 15-1-102 Person Defined
• 15-1-103 Disposal Of Tax Records -- Procedure
• 15-1-104 Treasurers To Destroy Certain Tax Records
• 15-1-105 Repealed
• 15-1-106 Federal Tax Return Information
• 15-1-107 Reserved
• 15-1-108 Prohibition On Sales -- Restrictions On Certain Disclosures And Uses
• 15-1-109 Prohibition On Tax Return Preparation Services -- Filing Electronic Returns
• 15-1-110 Rulemaking Authority
• 15-1-111 Repealed
• 15-1-112 Repealed
• 15-1-113 Repealed
• 15-1-114 And 15-1-115 Reserved
• 15-1-116 Manufactured Home Considered As Improvement To Real Property -- Requirements
• 15-1-117 Repealed
• 15-1-118 Reversal Of Declaration That Manufactured Home Is Real Property
• 15-1-119 Classification Of Mobile Home, Manufactured Home, Or Housetrailer -- Property Records
• 15-1-120 Policy And Purpose
• 15-1-121 Entitlement Share Payment -- Purpose -- Appropriation
• 15-1-122 Fund Transfers
• 15-1-123 Reimbursement For Class Eight Rate Reduction And Exemption -- Distribution -- Appropriations
• 15-1-124 Reimbursement For Loss Of Revenue From Certain Fixed Mill Levies
• 15-1-125 Through 15-1-139 Reserved
• 15-1-140 Terminated
• 15-1-141 Repealed
• 15-1-142 Terminated
• 15-1-143 Terminated
• 15-1-144 Through 15-1-149 Reserved
• 15-1-150 Digital Assets Taxation
• 15-1-201 Administration Of Revenue Laws
• 15-1-202 Enforcement Of Revenue Laws
• 15-1-203 Study Of Other Tax Systems
• 15-1-204 Consultation With Governor
• 15-1-205 Biennial Report -- Contents
• 15-1-206 Waiver Of Penalties -- Interest
• 15-1-207 Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
• 15-1-208 Signature Alternatives For Electronically Filed Returns
• 15-1-209 Reserved
• 15-1-210 Taxpayer Right To Know -- Centrally Assessed Property
• 15-1-211 Uniform Dispute Review Procedure -- Notice -- Appeal
• 15-1-212 Mediation Of Valuation Disputes -- Centrally Assessed And Industrial Properties
• 15-1-213 Mediation Of Valuation Disputes -- Other Property Taxpayers
• 15-1-214 And 15-1-215 Reserved
• 15-1-216 Uniform Penalty And Interest Assessments For Violation Of Tax Provisions -- Applicability -- Exceptions -- Uniform Provision For Interest On Overpayments
• 15-1-217 Rulemaking Authority
• 15-1-218 Out-Of-State Collections -- Authority To Enter Into Contracts -- Statutory Appropriation
• 15-1-219 And 15-1-220 Reserved
• 15-1-221 Short Title
• 15-1-222 Taxpayer Bill Of Rights
• 15-1-223 Office Of Taxpayer Assistance
• 15-1-224 Through 15-1-229 Reserved
• 15-1-230 Report On Income Tax Credit To Committee
• 15-1-231 Payment Of Taxes By Credit Card And Other Commercially Acceptable Means
• 15-1-232 Deposit Of Money
• 15-1-233 Electronic Taxpayer Communications -- Rulemaking
• 15-1-301 Investigations By Department
• 15-1-302 Witnesses -- Oaths, Contempt, And Fees
• 15-1-303 Penalty For Refusal To Furnish Information
• 15-1-401 Repealed
• 15-1-402 Payment Of Property Taxes Or Fees Under Protest
• 15-1-403 Repealed
• 15-1-404 Other Remedies Superseded
• 15-1-405 Injunction Not To Be Used To Restrain Enforcement Of Tax
• 15-1-406 Declaratory Judgment
• 15-1-407 Alternative Remedy -- Procedure
• 15-1-408 Alternative Remedy -- Judgment
• 15-1-409 Exclusion Of Certain Property Subject To Property Tax Protest -- Guaranteed Tax Base -- Tax Refund
• 15-1-410 Through 15-1-420 Reserved
• 15-1-421 Payment Of Taxes By Negotiable Instrument
• 15-1-501 Repealed
• 15-1-502 Repealed
• 15-1-503 Refund Of Overpayment -- Procedure
• 15-1-504 Settlement Of County Treasurer With Department
• 15-1-505 Repealed
• 15-1-506 Repealed
• 15-1-507 Through 15-1-515 Reserved
• 15-1-516 Terminated
• 15-1-517 Through 15-1-520 Reserved
• 15-1-521 Property Valuation Improvement Fund
• 15-1-601 Compact Adopted -- Text
• 15-1-602 Montana Compact Commissioner -- Director Of Revenue
• 15-1-603 Alternate
• 15-1-604 Not Codified
• 15-1-701 Warrant For Distraint
• 15-1-702 Issuance Of Warrant
• 15-1-703 Emergency Issuance Of Warrant
• 15-1-704 Filing With District Court
• 15-1-705 Review
• 15-1-706 Execution Upon Warrant
• 15-1-707 Emergency Execution Upon Warrant
• 15-1-708 Release Of Lien
• 15-1-709 Remedy Not Exclusive
• 15-1-801 Definitions
• 15-1-802 Taxes To Be Paid By Electronic Funds Transfer -- Limitation
• 15-1-803 Rules
• 15-1-1001 Terminated
• 15-1-1002 Terminated
• 15-1-1003 Terminated
• 15-1-1004 Terminated
• 15-1-1005 Terminated
• 15-1-1006 Terminated
• 15-1-1007 Terminated
• 15-1-2301 Terminated
• 15-1-2302 Terminated
• 15-1-2303 Terminated
• 15-1-2304 Terminated
• 15-1-2305 Definitions
• 15-1-2306 Property Tax Rebate -- Penalty For False Or Fraudulent Claim
• 15-1-2307 Property Tax Rebate -- Manner Of Claiming -- Limitations -- Appeals -- Statutory Appropriation
• 15-2-101 Montana Tax Appeal Board -- Appointment Of Members -- Term Of Office
• 15-2-102 Qualification And Compensation
• 15-2-103 Organization, Quorum, Sessions
• 15-2-104 Employees -- Expenses -- Minutes -- Rules
• 15-2-105 Office, Furnishings, And Supplies
• 15-2-106 Seal
• 15-2-201 Powers And Duties
• 15-2-301 Appeal Of County Tax Appeal Board Decisions -- Rulemaking
• 15-2-302 Direct Appeal From Department Decision To Montana Tax Appeal Board -- Hearing
• 15-2-303 Judicial Review -- Costs And Attorney Fees
• 15-2-304 Petition For Interlocutory Adjudication
• 15-2-305 Jurisdiction To Make Interlocutory Adjudication
• 15-2-306 Board To Order Refund
• 15-2-307 Repealed
• 15-2-308 Repealed
• 15-2-309 Repealed
• 15-2-310 Repealed
• 15-6-101 Property Subject To Taxation -- Classification
• 15-6-102 Repealed
• 15-6-103 Repealed
• 15-6-104 Repealed
• 15-6-105 Repealed
• 15-6-106 Repealed
• 15-6-107 Repealed
• 15-6-108 Repealed
• 15-6-109 Repealed
• 15-6-110 Repealed
• 15-6-111 Repealed
• 15-6-112 Repealed
• 15-6-113 Repealed
• 15-6-114 Repealed
• 15-6-115 Repealed
• 15-6-116 Repealed
• 15-6-117 Repealed
• 15-6-118 Repealed
• 15-6-119 Repealed
• 15-6-120 Repealed
• 15-6-121 Repealed
• 15-6-122 Business Equipment Tax On Business Personal Property
• 15-6-123 Through 15-6-130 Reserved
• 15-6-131 Class One Property -- Description -- Taxable Percentage
• 15-6-132 Class Two Property -- Description -- Taxable Percentage
• 15-6-133 Class Three Property -- Description -- Taxable Percentage
• 15-6-134 Class Four Property -- Description -- Taxable Percentage -- Definitions
• 15-6-135 Class Five Property -- Description -- Taxable Percentage -- Exemption
• 15-6-136 Repealed
• 15-6-137 Class Seven Property -- Description -- Taxable Percentage
• 15-6-138 Class Eight Property -- Description -- Taxable Percentage
• 15-6-139 Repealed
• 15-6-140 Repealed
• 15-6-141 Class Nine Property -- Description -- Taxable Percentage
• 15-6-142 Repealed
• 15-6-143 Class Ten Property -- Description -- Taxable Percentage
• 15-6-144 Repealed
• 15-6-145 Class Twelve Property -- Description -- Taxable Percentage
• 15-6-146 Repealed
• 15-6-147 Repealed
• 15-6-148 Repealed
• 15-6-149 Repealed
• 15-6-150 Repealed
• 15-6-151 Renumbered 15-6-191
• 15-6-152 Renumbered 15-6-192
• 15-6-153 Repealed
• 15-6-154 Repealed
• 15-6-155 Repealed
• 15-6-156 Class Thirteen Property -- Description -- Taxable Percentage
• 15-6-157 Class Fourteen Property -- Description -- Taxable Percentage
• 15-6-158 Class Fifteen Property -- Description -- Taxable Percentage
• 15-6-159 Class Sixteen Property -- Description -- Taxable Percentage
• 15-6-160 And 15-6-161 Reserved
• 15-6-162 Class Seventeen Property -- Description -- Taxable Percentage
• 15-6-163 Class Eighteen Property -- Description -- Taxable Percentage
• 15-6-164 Through 15-6-190 Reserved
• 15-6-191 Repealed
• 15-6-192 Repealed
• 15-6-193 Repealed
• 15-6-194 Rules
• 15-6-201 Governmental, Charitable, And Educational Categories -- Exempt Property
• 15-6-202 Freeport Merchandise And Business Inventories Exemption -- Definitions
• 15-6-203 Veterans' Exemptions -- Clubhouse -- Land -- Incompetent Veterans' Trusts
• 15-6-204 Money And Credits Exemption
• 15-6-205 State Water Conservation Projects Exempt
• 15-6-206 Irrigation And Drainage Facilities -- When Exempt
• 15-6-207 Agricultural Producer Exemptions -- Products -- Unused Beet Equipment -- Low-Value Buildings, Implements, And Machinery
• 15-6-208 Mineral Exemptions -- Small Coal Or Metal Mines Producer -- Travertine -- Bentonite
• 15-6-209 Community Services Buildings Exempt
• 15-6-210 Repealed
• 15-6-211 Repealed
• 15-6-212 Repealed
• 15-6-213 Down-Hole Equipment In Oil And Gas Wells Exempt
• 15-6-214 Terminated
• 15-6-215 Exemption For Motion Picture And Television Commercial Property
• 15-6-216 Exemption Of Improvements Made To Commercial Buildings To Remove Barriers To Persons With Disabilities
• 15-6-217 Exemption For Vehicle Of Certain Health Care Professionals
• 15-6-218 Intangible Personal Property Exemption
• 15-6-219 Personal And Other Property Exemptions
• 15-6-220 Agricultural Processing Facilities Exemption
• 15-6-221 Exemption For Rental Housing Providing Affordable Housing To Lower-Income Tenants
• 15-6-222 Repealed
• 15-6-223 Timber Exemption
• 15-6-224 Nonfossil Energy Generation
• 15-6-225 Small Electrical Generation Equipment Exemption
• 15-6-226 Terminated
• 15-6-227 Property On Railroad Land Leased By Nonprofit Organizations
• 15-6-228 Property Subject To Registration Fee
• 15-6-229 Exemption For Land Adjacent To Transmission Line Right-Of-Way Easement -- Application -- Limitations
• 15-6-230 Temporary Exemption For Certain Tribal Property -- Rulemaking
• 15-6-231 Terminated
• 15-6-232 Terminated
• 15-6-233 Terminated
• 15-6-234 Duty To Report Change In Use
• 15-6-235 New Property Tax Exemptions -- Department Notification To Local Governments
• 15-6-236 Reserved
• 15-6-237 Periodic Review Of Exempt Property -- Rulemaking
• 15-6-238 Public Information On Exempt Property
• 15-6-239 Reserved
• 15-6-240 Intangible Land Value Property Exemption -- Application Procedure
• 15-6-241 Mobile Home Exemption
• 15-6-242 Exemption -- Abandoned Housetrailer, Manufactured Home, Or Mobile Home
• 15-6-243 Fiber Optic Or Coaxial Cable Abatement -- Wireless Infrastructure Abatement -- Review And Comment By Local Taxing Jurisdictions
• 15-6-244 Temporary Exemption For Residential Subdivision Development -- Rulemaking
• 15-6-245 Statement Of Potential Tax Liability -- Rulemaking Authority
• 15-6-301 Definitions
• 15-6-302 Property Tax Assistance -- Rulemaking
• 15-6-303 And 15-6-304 Reserved
• 15-6-305 Property Tax Assistance Program -- Fixed Or Limited Income -- Inflation Adjustments
• 15-6-306 Through 15-6-310 Reserved
• 15-6-311 Disabled Veteran Program
• 15-6-312 Time Period For Property Tax Assistance
• 15-6-313 Reserved
• 15-6-314 Injured First Responder Program
• 15-6-401 Legislative Findings -- Local Government Charters And Fixed Mill Levy Limits Superseded
• 15-6-402 Definitions
• 15-6-403 And 15-6-404 Reserved
• 15-6-405 Homestead Reduced Tax Rate -- Application -- Limitations
• 15-6-406 Reserved
• 15-6-407 Refund For Failure To Claim Homestead Reduced Tax Rate -- Statutory Appropriation
• 15-6-408 Through 15-6-410 Reserved
• 15-6-411 Rental Property Reduced Tax Rate -- Application -- Limitations
• 15-6-412 Through 15-6-414 Reserved
• 15-6-415 Homestead And Rental Property Reduced Tax Rates -- Improper Approval -- Penalty For False Or Fraudulent Application
• 15-6-416 And 15-6-417 Reserved
• 15-6-418 Appeal Or Denial Of Reduced Tax Rate
• 15-6-419 Through 15-6-424 Reserved
• 15-6-425 Rulemaking Authority
• 15-6-501 Short Title
• 15-6-502 Legislative Purpose
• 15-6-503 Definitions
• 15-6-504 Petition -- Approval Or Denial By Local Government -- Compelling Need For Senior Care And Housing Development Project
• 15-6-505 Projects Subject To Existing Development Laws -- Preference For Senior Care Facilities And Housing Authorized
• 15-6-506 Temporary Exemption For Senior Care And Housing Development Project -- Rulemaking
• 15-6-507 Reports To Local Government By Tax-Exempt Senior Care And Housing Sponsor
• 15-6-508 Rulemaking
• 15-6-701 Property Tax Assistance For Primary Residences
• 15-6-702 State Property Tax Assistance Account
• 15-6-703 Certification Of Primary Residence For State Property Tax Assistance -- Rulemaking -- Definition
• 15-6-704 State Property Tax Assistance -- Penalty For False Or Fraudulent Application
• 15-6-705 Appeal Of Denial Of Certification Of Primary Residence
• 15-7-101 Classification And Appraisal -- Duties Of Department Of Revenue
• 15-7-102 Notice Of Classification, Market Value, And Taxable Value To Owners -- Appeals
• 15-7-103 Classification And Appraisal -- General And Uniform Methods
• 15-7-104 Repealed
• 15-7-105 Purpose
• 15-7-106 Courses Of Instruction, Examination, And Certification -- Additional Courses
• 15-7-107 Certification Required
• 15-7-108 Land Split
• 15-7-109 Reserved
• 15-7-110 Purpose -- Reappraisal Cycle
• 15-7-111 Periodic Reappraisal Of Certain Taxable Property
• 15-7-112 Equalization Of Valuations
• 15-7-113 Program Exclusive
• 15-7-114 Law Supplemental
• 15-7-115 Through 15-7-120 Reserved
• 15-7-121 Repealed
• 15-7-122 Repealed
• 15-7-123 Through 15-7-130 Reserved
• 15-7-131 Policy
• 15-7-132 Repealed
• 15-7-133 Repealed
• 15-7-134 Repealed
• 15-7-135 And 15-7-136 Reserved
• 15-7-137 Department Of Revenue Notification Of New Construction By Local Governments And Department Of Labor And Industry
• 15-7-138 Notice Of Classification And Appraisal To Single Address For Owners Of Undivided Interest
• 15-7-139 Requirements For Entry On Property By Property Valuation Staff Employed By Department -- Authority To Estimate Value Of Property Not Entered -- Rules
• 15-7-140 Notice Appraisal And Audit -- Statement Of Rights
• 15-7-141 County Notification Of Proposed Valuation Decrease -- Meeting
• 15-7-201 Legislative Intent -- Value Of Agricultural Property
• 15-7-202 Eligibility Of Land For Valuation As Agricultural
• 15-7-203 Agricultural Uses Only Considered In Valuation
• 15-7-204 Repealed
• 15-7-205 Repealed
• 15-7-206 Improvements On Agricultural Land
• 15-7-207 Continuance Of Valuation As Agricultural Land
• 15-7-208 Reclassification By Department
• 15-7-209 Reclassification By Owner -- Lien
• 15-7-210 Tax On Change Of Use Of Part Of Tract
• 15-7-211 Repealed
• 15-7-212 Tract Crossing County Line -- Whole
• 15-7-213 Repealed
• 15-7-214 Repealed
• 15-7-215 Repealed
• 15-7-216 Repealed
• 15-7-217 Through 15-7-220 Reserved
• 15-7-221 Repealed
• 15-7-222 Terminated
• 15-7-301 Short Title
• 15-7-302 Purpose
• 15-7-303 Definitions
• 15-7-304 Report Of Transfers -- Change Of Ownership Records
• 15-7-305 Realty Transfer Certificate Required
• 15-7-306 Rules
• 15-7-307 Certificate -- Exceptions
• 15-7-308 Disclosure Of Information Restricted -- Exceptions
• 15-7-309 Classification Or Assessment Methods
• 15-7-310 Penalty
• 15-7-311 Costs
• 15-7-401 Purpose
• 15-7-402 Application For Residential Appraisal Of Certain Land And Improvements
• 15-7-403 Rollback Tax -- Computation
• 15-8-101 Department Responsibilities
• 15-8-102 County To Furnish Office Space -- Allowable Charge
• 15-8-103 Repealed
• 15-8-104 Department Audit And Review Of Taxable Value -- Costs Paid By Department
• 15-8-105 Repealed
• 15-8-106 Repealed
• 15-8-107 Through 15-8-110 Reserved
• 15-8-111 Appraisal -- Market Value Standard -- Exceptions
• 15-8-112 Assessments To Be Made On Classification And Appraisal
• 15-8-113 Appeal From Percentage Assignment
• 15-8-114 Repealed
• 15-8-115 Department To Defend Property Tax Appeals -- Costs And Judgments
• 15-8-116 Through 15-8-119 Reserved
• 15-8-120 Restricted Access To Income And Expense Information Submitted To Department For Property Tax Purposes
• 15-8-201 General Assessment Day
• 15-8-202 Motor Vehicle Assessment By Department Of Justice
• 15-8-203 Repealed
• 15-8-204 Supplemental Assessment
• 15-8-205 Initial Assessment Of Class Four Trailer, Manufactured Home, And Mobile Home Property -- When
• 15-8-301 Statement -- What To Contain
• 15-8-302 Repealed
• 15-8-303 Statement To Be Completed And Returned To Department
• 15-8-304 Enforcement Powers Of Department
• 15-8-305 Repealed
• 15-8-306 Property Concealed Or Misrepresented
• 15-8-307 Land Assessment
• 15-8-308 Assessment Not Illegal For Informality Or Delay
• 15-8-309 Violation And Penalty
• 15-8-401 Consigned Property
• 15-8-402 Property Of Person
• 15-8-403 Repealed
• 15-8-404 Property Of Particular Types Of Firms
• 15-8-405 Street Railroads, Bridges, And Ferries
• 15-8-406 Assessment Of Public Utilities In One County
• 15-8-407 Railroads
• 15-8-408 Personal Property
• 15-8-409 Property Not Otherwise Specified
• 15-8-501 Assessment Of Unknown Or Absent Owners
• 15-8-502 Representative Status To Be Designated
• 15-8-503 Undistributed Property Of Deceased Persons
• 15-8-504 Property And Money In Litigation
• 15-8-505 Through 15-8-510 Reserved
• 15-8-511 Undivided Interest In Common Elements Of Condominium Project -- Definition
• 15-8-512 Common Elements Serving Residential Or Commercial Development
• 15-8-601 Assessment Revision -- Conference For Review
• 15-8-701 Property Tax Record -- Definition -- Listing Property In
• 15-8-702 Persons Desiring To Be Listed
• 15-8-703 Repealed
• 15-8-704 Map Book
• 15-8-705 Repealed
• 15-8-706 Repealed
• 15-8-707 Correction Of Defects In Property Tax Record
• 15-8-708 Omissions In Delinquent Lists -- Correction By Publication
• 15-8-709 Statement Of Changes To Be Sent To County Clerk And Recorder
• 15-8-710 Property Tax Record Prima Facie Evidence
• 15-8-711 List Of Owners Of Multiple, Undivided Interests In Parcel Of Land To County Treasurer
• 15-9-101 Department To Equalize Valuations -- Hearing
• 15-9-102 Repealed
• 15-9-103 Department To Use Records In Equalizing
• 15-10-101 Repealed
• 15-10-102 Repealed
• 15-10-103 Repealed
• 15-10-104 Repealed
• 15-10-105 Terminated
• 15-10-106 Terminated
• 15-10-107 Terminated
• 15-10-108 Terminated
• 15-10-109 Tax Levy For University System
• 15-10-201 Tax Levies To Be Made In Mills And Tenths And Hundredths Of Mills
• 15-10-202 Certification Of Taxable Values
• 15-10-203 Repealed
• 15-10-204 Repealed
• 15-10-205 Repealed
• 15-10-206 Notification Of Decisions Of Tax Appeal Boards
• 15-10-207 Repealed
• 15-10-208 Repealed
• 15-10-301 Repealed
• 15-10-302 Repealed
• 15-10-303 Repealed
• 15-10-304 Repealed
• 15-10-305 Clerk And Recorder To Report Mill Levy -- Department To Compute And Enter Taxes
• 15-10-306 Repealed
• 15-10-307 Repealed
• 15-10-308 Repealed
• 15-10-309 Through 15-10-320 Reserved
• 15-10-321 Limitation On Levy And Computation Of Tax -- New Taxing Jurisdictions
• 15-10-401 Declaration Of Policy
• 15-10-402 Property Tax Limited To 1996 Levels
• 15-10-403 Through 15-10-405 Reserved
• 15-10-406 Limitation Of Applicability
• 15-10-407 Through 15-10-410 Reserved
• 15-10-411 Repealed
• 15-10-412 Repealed
• 15-10-413 Through 15-10-419 Reserved
• 15-10-420 Procedure For Calculating Levy
• 15-10-421 Through 15-10-424 Reserved
• 15-10-425 Mill Levy Election
• 15-15-101 County Tax Appeal Board -- Meetings And Compensation
• 15-15-102 Application For Reduction In Valuation -- Reduced Tax Rate -- Certification As Primary Residence
• 15-15-103 Examination Of Applicant -- Failure To Hear Application
• 15-15-104 Appeal To Montana Tax Appeal Board
• 15-15-105 Repealed
• 15-15-106 Repealed
• 15-15-201 Motor Vehicle Tax Appeals -- Payment And Protest Of Local Option Taxes Or Fees In Lieu Of Tax On Motor Vehicles
• 15-16-101 Treasurer To Publish Notice -- Manner Of Publication
• 15-16-102 Time For Payment -- Penalty For Delinquency
• 15-16-103 Special Improvement Districts With Annual Interest Payments -- Collection Of Special Assessments For All Special Improvements
• 15-16-104 Entry Of Payment -- Receipt
• 15-16-105 When Property Assessed More Than Once
• 15-16-106 Through 15-16-110 Reserved
• 15-16-111 Repealed
• 15-16-112 Repealed
• 15-16-113 Repealed
• 15-16-114 Repealed
• 15-16-115 Repealed
• 15-16-116 Repealed
• 15-16-117 Repealed
• 15-16-118 Minimum Tax Payment -- Limitation Of Appeal
• 15-16-119 Taxation Of Personal Property -- Duty Of Department -- Collection By Department Of Administration
• 15-16-120 Reserved
• 15-16-121 Repealed
• 15-16-122 Alternative Payment Schedule For Primary Residences
• 15-16-201 Tax Prepayment -- New Industrial Facilities
• 15-16-202 Repealed
• 15-16-203 Assessment Of Property Previously Exempt
• 15-16-301 Delinquent List -- List Of Taxes Suspended Or Cancelled -- Real Property
• 15-16-302 Tabulation And Transmittal Of Property Delinquent List
• 15-16-303 Treasurer Charged With Delinquent Taxes
• 15-16-304 Repealed
• 15-16-305 Repealed
• 15-16-401 Tax Due As A Judgment Or Lien
• 15-16-402 Tax On Personal Property Lien On Realty -- Separate Assessment -- Filing Of Mortgage Satisfaction
• 15-16-403 Lien On Real Property And Improvements
• 15-16-404 County Lien On Money Of Taxpayer
• 15-16-501 Repealed
• 15-16-502 Repealed
• 15-16-503 Collection By Suit Of Personal Property Taxes When Taxpayer Moves To Another County
• 15-16-504 Evidence At Trial
• 15-16-505 Repealed
• 15-16-506 Civil Action To Collect Delinquent Taxes
• 15-16-601 Repealed
• 15-16-602 Concurrent Remedies
• 15-16-603 Refund Of Taxes -- Limitations On Refunds
• 15-16-604 Judicial Review Of Tax Refund Denials
• 15-16-605 Payment Of Refunds -- Exception
• 15-16-606 Through 15-16-610 Reserved
• 15-16-611 Reduction Of Property Tax For Property Destroyed By Natural Disaster -- Proration Of Taxes On Replaced Property
• 15-16-612 Refund Of Tax Paid
• 15-16-613 Refund Of Certain Taxes Paid On Migratory Property
• 15-16-701 List Of Delinquent Personal Property Taxes And Real Property Taxes
• 15-16-702 Cancellation Of Taxes And Obligations -- Filing Of Lists
• 15-16-703 Adjustment Of Accounts After Cancellation
• 15-16-704 Certain Unpaid Taxes Uncollectible -- Stricken From Records
• 15-16-801 Payment Of Suspended Delinquent Property Taxes
• 15-16-802 Repealed
• 15-16-803 Repealed
• 15-17-101 Repealed
• 15-17-102 Repealed
• 15-17-103 Through 15-17-110 Reserved
• 15-17-111 Repealed
• 15-17-112 Repealed
• 15-17-113 Repealed
• 15-17-114 Through 15-17-120 Reserved
• 15-17-121 Definitions
• 15-17-122 Notice Of Pending Attachment Of Tax Lien
• 15-17-123 Copy Of Notice To Be Filed With County Clerk -- Affidavit
• 15-17-124 Irregular Assessment
• 15-17-125 Attachment Of Tax Lien And Preparation Of Tax Lien Certificate
• 15-17-126 Through 15-17-130 Reserved
• 15-17-131 Common Undivided Ownership Interest -- Separate Assessment -- Property Tax Payments
• 15-17-201 Repealed
• 15-17-202 Repealed
• 15-17-203 Repealed
• 15-17-204 Repealed
• 15-17-205 Repealed
• 15-17-206 Repealed
• 15-17-207 Repealed
• 15-17-208 Repealed
• 15-17-209 And 15-17-210 Reserved
• 15-17-211 Repealed
• 15-17-212 Renumbered 15-17-125
• 15-17-213 Repealed
• 15-17-214 Repealed
• 15-17-301 Repealed
• 15-17-302 Repealed
• 15-17-303 Repealed
• 15-17-304 Repealed
• 15-17-305 Repealed
• 15-17-306 Through 15-17-310 Reserved
• 15-17-311 Repealed
• 15-17-312 Repealed
• 15-17-313 Through 15-17-315 Reserved
• 15-17-316 Definitions
• 15-17-317 Municipality As Assignee
• 15-17-318 Assignment Of Municipality's Interest
• 15-17-319 Sale Or Lease And Disposition Of Proceeds From Lands Acquired By Municipality
• 15-17-320 Taxes And Subsequent Installments Of Special Assessments On Land Acquired By A Municipality
• 15-17-321 Repealed
• 15-17-322 Disposition Of Money From Tax Lien Sale
• 15-17-323 Assignment Of Rights -- Form
• 15-17-324 Assessment Of Property With Tax Lien Attached
• 15-17-325 Sale Not Voided By Misnomer Of Ownership
• 15-17-326 Voided Tax Lien -- Refund -- Limitation On Action For Royalty Interest
• 15-17-901 Repealed
• 15-17-902 Repealed
• 15-17-903 Repealed
• 15-17-904 Through 15-17-910 Reserved
• 15-17-911 Sale Of Personal Property For Delinquent Taxes -- Fee -- Disposition Of Proceeds -- Unsold Property
• 15-18-101 Repealed
• 15-18-102 Repealed
• 15-18-103 Repealed
• 15-18-104 Repealed
• 15-18-105 Repealed
• 15-18-106 Repealed
• 15-18-107 Repealed
• 15-18-108 Repealed
• 15-18-109 And 15-18-110 Reserved
• 15-18-111 Time For Redemption -- Interested Party
• 15-18-112 Redemption From Property Tax Lien -- Lien On Interest In Property For Taxes Paid
• 15-18-113 Treasurer To File Redemptions
• 15-18-114 Distribution Of Redemption Proceeds
• 15-18-201 Repealed
• 15-18-202 Repealed
• 15-18-203 Repealed
• 15-18-204 Repealed
• 15-18-205 Repealed
• 15-18-206 Through 15-18-210 Reserved
• 15-18-211 Tax Deed -- Fee
• 15-18-212 Notice -- Proof Of Notice -- Penalty For Failure To Notify
• 15-18-213 Form Of Tax Deed -- Prima Facie Evidence
• 15-18-214 Effect Of Deed
• 15-18-215 Form Of Notice That Tax Deed May Issue
• 15-18-216 Form Of Proof Of Notice
• 15-18-217 Form Of Cancellation
• 15-18-218 Charge Not Allowed For Filings Or Recordings Made By County Treasurer
• 15-18-219 Application For Tax Deed For Residential Property -- Fee -- Notice
• 15-18-220 Sale At Public Auction -- Notice Of Auction -- Cancellation Of Assignment For Unsuccessful Auction -- Foreign Entity Prohibition
• 15-18-221 Distribution Of Tax Deed Auction Proceeds
• 15-18-222 Through 15-18-224 Reserved
• 15-18-225 Form Of Cancellation -- Unsuccessful Auction
• 15-18-301 Repealed
• 15-18-302 Repealed
• 15-18-303 Repealed
• 15-18-304 Repealed
• 15-18-305 Repealed
• 15-18-306 Repealed
• 15-18-307 Repealed
• 15-18-308 Repealed
• 15-18-309 Repealed
• 15-18-401 Repealed
• 15-18-402 Repealed
• 15-18-403 Repealed
• 15-18-404 Repealed
• 15-18-405 Through 15-18-410 Reserved
• 15-18-411 Action To Quiet Title To Tax Deed -- Notice
• 15-18-412 Procedure In Tax Deed Quiet Title Action
• 15-18-413 Title Conveyed By Deed -- Defects
• 15-23-101 Properties Centrally Assessed -- Valuation Cycles
• 15-23-102 Independent Appraisal Option
• 15-23-103 Due Date Of Reports And Returns -- Extensions
• 15-23-104 Failure To File -- Estimate By Department -- Penalty
• 15-23-105 Apportionment Among Counties
• 15-23-106 Report To The Counties
• 15-23-107 Amended Assessment
• 15-23-108 Rulemaking Authority
• 15-23-109 And 15-23-110 Reserved
• 15-23-111 Centrally Administered Tax-Exempt Property
• 15-23-112 Through 15-23-114 Reserved
• 15-23-115 Interest
• 15-23-116 Statute Of Limitations
• 15-23-201 Renumbered 15-23-204
• 15-23-202 Renumbered 15-23-205
• 15-23-203 Definitions Relating To Taxes
• 15-23-204 Assessment Of Railroads
• 15-23-205 Assessment -- How Made
• 15-23-206 Through 15-23-210 Reserved
• 15-23-211 Definitions
• 15-23-212 Annual Report
• 15-23-213 Assessment -- Allocation -- Taxable Value
• 15-23-214 Determination Of Tax -- Payment -- Penalty And Interest
• 15-23-215 Deposit Of Taxes
• 15-23-216 Lien -- Collection Actions
• 15-23-301 Officers Of Certain Public Utility Companies To Furnish Statement To Department
• 15-23-302 Repealed
• 15-23-303 Assessment Of Property -- Apportionment To Counties
• 15-23-401 Definitions
• 15-23-402 Report By Airline Company
• 15-23-403 Determination Of Value -- Exception For New Aircraft And Supporting Equipment -- Nonoperating Property -- Notice
• 15-23-501 Taxation Of Mines
• 15-23-502 Net Proceeds Tax -- Statement Of Yield
• 15-23-503 Net Proceeds -- How Computed
• 15-23-504 Lien Of Tax And Penalty
• 15-23-505 Assessment Of Royalties
• 15-23-506 False Or Fraudulent Reports
• 15-23-507 Taxation And Payment On Royalty Interests
• 15-23-508 Lien Of Tax -- Enforcement Of Payment
• 15-23-509 Repealed
• 15-23-510 Through 15-23-514 Reserved
• 15-23-515 Net Proceeds For Talc -- Statement -- Value
• 15-23-516 Net Proceeds For Vermiculite -- Statement -- Value
• 15-23-517 Net Proceeds For Limestone -- Statement -- Value
• 15-23-518 Net Proceeds For Industrial Garnets And Byproducts -- Statement -- Value -- Exemption
• 15-23-519 And 15-23-520 Reserved
• 15-23-521 Examination Of Records By Department
• 15-23-522 Surface Ground And Improvements Not Exempt
• 15-23-523 Dissolved Corporations To Make Returns On Net Proceeds Of Mines And Pay Tax Accrued
• 15-23-601 Repealed
• 15-23-602 Repealed
• 15-23-603 Repealed
• 15-23-604 Repealed
• 15-23-605 Repealed
• 15-23-606 Repealed
• 15-23-607 Repealed
• 15-23-608 Repealed
• 15-23-609 Repealed
• 15-23-610 Repealed
• 15-23-611 Repealed
• 15-23-612 Repealed
• 15-23-613 Repealed
• 15-23-614 Repealed
• 15-23-615 Repealed
• 15-23-616 Repealed
• 15-23-617 Through 15-23-620 Reserved
• 15-23-621 Repealed
• 15-23-622 Through 15-23-630 Reserved
• 15-23-631 Repealed
• 15-23-701 Reporting Gross Yield From Coal
• 15-23-702 Entry Of Gross Proceeds In Property Tax Record
• 15-23-703 Taxation Of Gross Proceeds -- Taxable Value For Nontax Purposes
• 15-23-704 Lien Of Tax -- Enforcement Of Payment
• 15-23-705 Repealed
• 15-23-706 Repealed
• 15-23-707 Repealed
• 15-23-708 Suspension Of Collection Of Coal Gross Proceeds Taxes, Interest, And Penalties -- Local Government Discretion -- Payment Plan
• 15-23-709 Application Of Suspension And Installment Arrangement
• 15-23-710 Through 15-23-714 Reserved
• 15-23-715 New Or Expanding Mines -- Tax Abatement -- Definition
• 15-23-716 Terminated
• 15-23-801 Definitions
• 15-23-802 Metal Mines -- Ad Valorem Taxation -- Reports And Sampling
• 15-23-803 Valuation -- Gross Proceeds
• 15-23-804 Taxation Of Merchantable Value
• 15-23-805 Imputed Value -- Procedure For Metals
• 15-23-806 Lien Of Tax
• 15-23-807 Assessment Procedures
• 15-24-101 Repealed
• 15-24-102 Repealed
• 15-24-103 Repealed
• 15-24-104 Repealed
• 15-24-105 Repealed
• 15-24-201 Definitions
• 15-24-202 Payment Of Tax -- Interest And Penalty -- Display Of Tax-Paid Sticker
• 15-24-203 Tax Receipt -- When Production Required
• 15-24-204 Failure To Display Or Produce Declaration, Sticker, Or Receipt -- Penalty
• 15-24-205 Sections Limited To Taxable Trailers And Manufactured Homes
• 15-24-206 Declaration Of Destination On Imported Mobile Homes, Manufactured Homes, And Housetrailers -- Display -- Tax Receipt -- Exemptions
• 15-24-207 Department To Make Rules
• 15-24-208 Penalty For Moving Mobile Home, Manufactured Home, Or Housetrailer On Which Taxes Due
• 15-24-209 Limit On Delinquent Mobile Home, Manufactured Home, Or Housetrailer Taxes Chargeable To Security Interest Holder
• 15-24-210 Notice Of Impending Sale To Certain Lienholders
• 15-24-211 Mobile Home, Manufactured Home, Or Housetrailer -- Transfer Of Interest
• 15-24-212 Cancellation Of Delinquent Property Taxes On Mobile Home Or Housetrailer
• 15-24-301 Personal Property Brought Into State -- Assessment -- Exceptions -- Custom Combine Equipment
• 15-24-302 Collection Procedure
• 15-24-303 Proration Of Tax On Personal Property -- Refund
• 15-24-304 Prorated Fee In Lieu Of Tax -- Aircraft
• 15-24-305 Taxation Of Motion Picture And Television Commercial Property
• 15-24-401 Repealed
• 15-24-402 Repealed
• 15-24-403 Repealed
• 15-24-501 Repealed
• 15-24-502 Repealed
• 15-24-503 Repealed
• 15-24-504 Repealed
• 15-24-505 Repealed
• 15-24-506 Repealed
• 15-24-507 Repealed
• 15-24-508 Repealed
• 15-24-601 Repealed
• 15-24-602 Repealed
• 15-24-603 Repealed
• 15-24-701 Production Credit Associations -- Assessment And Payment
• 15-24-801 Savings And Loan Associations -- Taxation
• 15-24-901 Repealed
• 15-24-902 Number Of Livestock
• 15-24-903 Duty Of Owner To Assist In Assessment
• 15-24-904 Penalty For Violation Of Law
• 15-24-905 Livestock Brought Into State -- Notice To Department
• 15-24-906 Collection Of Fee On Livestock
• 15-24-907 Repealed
• 15-24-908 Repealed
• 15-24-909 Repealed
• 15-24-910 Repealed
• 15-24-911 Repealed
• 15-24-912 Through 15-24-919 Reserved
• 15-24-920 Repealed
• 15-24-921 Per Capita Fee To Pay Expenses Of Enforcing Livestock Laws
• 15-24-922 Board Of Livestock To Prescribe Per Capita Fee -- Refunds
• 15-24-923 Repealed
• 15-24-924 Repealed
• 15-24-925 Reimbursement To Department -- Transmission Of Fees To State
• 15-24-926 Repealed
• 15-24-927 Repealed
• 15-24-928 Through 15-24-930 Reserved
• 15-24-931 Repealed
• 15-24-932 Through 15-24-940 Reserved
• 15-24-941 Repealed
• 15-24-942 Repealed
• 15-24-943 Repealed
• 15-24-1001 Renumbered 61-10-130
• 15-24-1101 Federal Property Held Under Contract By Private Person Subject To Taxation
• 15-24-1102 Federal Property Held Under Contract Of Sale
• 15-24-1103 Federal Property Held Under Lease
• 15-24-1104 Collection Of Taxes On Interests In United States Lands
• 15-24-1201 State And Other Exempt Property Held Under Contract -- When Taxable
• 15-24-1202 Taxable Interests In State And Other Exempt Property -- Assessment
• 15-24-1203 Privilege Tax On Industrial, Trade, Or Other Business Use Of Tax-Exempt Property -- Exceptions
• 15-24-1204 Rate Of Privilege -- Tax Credit For Federal Payments In Lieu Of Taxes
• 15-24-1205 Privilege Tax -- Assessment And Collection -- No Lien
• 15-24-1206 County Suit For Delinquent Privilege Tax
• 15-24-1207 Reporting Requirements -- Penalty -- Rules
• 15-24-1208 Apportionment Of Tax-Exempt Property
• 15-24-1209 Adjustment Of Taxes For Formerly Taxed Property -- Presumption Of Taxability
• 15-24-1301 Repealed
• 15-24-1302 Repealed
• 15-24-1303 Repealed
• 15-24-1304 Repealed
• 15-24-1305 Repealed
• 15-24-1306 Repealed
• 15-24-1307 Repealed
• 15-24-1308 Repealed
• 15-24-1309 Repealed
• 15-24-1310 Repealed
• 15-24-1311 Repealed
• 15-24-1312 Repealed
• 15-24-1313 Repealed
• 15-24-1314 Repealed
• 15-24-1315 Repealed
• 15-24-1316 Repealed
• 15-24-1317 Repealed
• 15-24-1318 Repealed
• 15-24-1401 Definitions
• 15-24-1402 New Or Expanding Industry -- Assessment -- Notification
• 15-24-1403 Through 15-24-1409 Reserved
• 15-24-1410 Terminated
• 15-24-1411 Manufacturer Of Ammunition Components -- Exemption From Statewide Property Taxes
• 15-24-1501 Remodeling, Reconstruction, Or Expansion Of Buildings Or Structures -- Assessment Provisions -- Levy Limitations
• 15-24-1502 Tax Exemption And Abatement For Remodeling, Reconstruction, Or Expansion Of Certain Commercial Property -- Approval
• 15-24-1601 Purpose
• 15-24-1602 Definitions
• 15-24-1603 Historic Property Tax Abatement -- Levy Limitations
• 15-24-1604 Eligibility
• 15-24-1605 Responsibilities Of Local Governing Bodies -- Local Review Board -- Design Review Process
• 15-24-1606 Responsibilities Of The State Historic Preservation Office
• 15-24-1607 Disqualification And Penalty
• 15-24-1701 Suspension And Cancellation Of Collection Of Certain Property Taxes On Commercial Property -- Subordination Of County Tax Lien -- Local Government Discretion
• 15-24-1702 Resolution To Suspend Or Cancel Delinquent Taxes
• 15-24-1703 Application Of Suspension Or Cancellation
• 15-24-1704 Terminated
• 15-24-1801 Definitions
• 15-24-1802 Business Incubator Tax Exemption -- Procedure
• 15-24-1901 Definitions
• 15-24-1902 Industrial Park Tax Exemption -- Procedure -- Termination
• 15-24-2001 Definitions
• 15-24-2002 Building And Land Tax Exemption -- Procedure -- Termination
• 15-24-2101 Repealed
• 15-24-2102 Repealed
• 15-24-2103 Repealed
• 15-24-2301 Repealed
• 15-24-2302 Repealed
• 15-24-2401 Repealed
• 15-24-2402 Repealed
• 15-24-2403 Repealed
• 15-24-2404 Repealed
• 15-24-2405 Repealed
• 15-24-2501 Repealed
• 15-24-3001 Repealed
• 15-24-3002 Repealed
• 15-24-3003 Reserved
• 15-24-3004 Wind Generation Facility Impact Fee For Local Governmental Units And School Districts
• 15-24-3005 Wind Generation Facility Impact Fee For Local Governmental Units And School Districts
• 15-24-3006 Electrical Energy Generation Impact Fee Reserve Account
• 15-24-3007 Electrical Generation Impact Fund
• 15-24-3101 Policy
• 15-24-3102 Definitions
• 15-24-3103 Through 15-24-3110 Reserved
• 15-24-3111 Energy Production Or Development -- Tax Abatement -- Eligibility
• 15-24-3112 Certification
• 15-24-3113 Through 15-24-3115 Reserved
• 15-24-3116 Rules
• 15-24-3201 Repealed
• 15-24-3202 Repealed
• 15-24-3203 Repealed
• 15-24-3204 Repealed
• 15-24-3205 Through 15-24-3210 Reserved
• 15-24-3211 Repealed
• 15-25-101 Repealed
• 15-25-102 Repealed
• 15-25-103 Through 15-25-110 Reserved
• 15-25-111 Repealed
• 15-25-112 Repealed
• 15-25-113 Repealed
• 15-25-114 Repealed
• 15-25-115 Repealed
• 15-25-116 Through 15-25-120 Reserved
• 15-25-121 Repealed
• 15-25-122 Repealed
• 15-25-123 Repealed
• 15-27-101 Definitions
• 15-27-102 Ambulance Provider Assessment Fee
• 15-27-103 Relation To Other Taxes And Fees
• 15-27-104 Rulemaking Authority
• 15-27-105 Reporting And Collection Of Assessment Fee
• 15-27-106 Audit -- Records
• 15-27-107 Periods Of Limitation
• 15-27-108 Penalty And Interest For Delinquent Fee
• 15-27-109 Estimated Assessment Fee On Failure To File
• 15-27-110 Deficiency Assessment -- Penalty And Interest -- Hearing
• 15-27-111 Closing Agreements
• 15-27-112 Credit For Overpayment -- Interest On Overpayment
• 15-27-113 Warrant For Distraint
• 15-30-101 Renumbered 15-30-2101
• 15-30-102 Renumbered 15-30-2102
• 15-30-103 Renumbered 15-30-2103
• 15-30-104 Repealed
• 15-30-105 Renumbered 15-30-2104
• 15-30-106 Renumbered 15-30-2105
• 15-30-107 Renumbered 15-30-2118
• 15-30-108 Terminated
• 15-30-109 Reserved
• 15-30-110 Repealed
• 15-30-111 Renumbered 15-30-2110
• 15-30-112 Renumbered 15-30-2114
• 15-30-113 Renumbered 15-30-2115
• 15-30-114 Renumbered 15-30-2116
• 15-30-115 Repealed
• 15-30-116 Renumbered 15-30-2117
• 15-30-117 Renumbered 15-30-2119
• 15-30-118 Through 15-30-120 Reserved
• 15-30-121 Renumbered 15-30-2131
• 15-30-122 Renumbered 15-30-2132
• 15-30-123 Renumbered 15-30-2133
• 15-30-124 Renumbered 15-30-2302
• 15-30-125 Renumbered 15-30-2319
• 15-30-126 Renumbered 15-31-172
• 15-30-127 Renumbered 15-30-2141
• 15-30-128 Renumbered 15-30-2366
• 15-30-129 Renumbered 15-30-2367
• 15-30-130 Renumbered 15-30-2365
• 15-30-131 Renumbered 15-30-2111
• 15-30-132 Renumbered 15-30-2112
• 15-30-133 Renumbered 15-30-1102
• 15-30-134 Renumbered 15-30-2113
• 15-30-135 Renumbered 15-30-2151
• 15-30-136 Renumbered 15-30-2152
• 15-30-137 Renumbered 15-30-2153
• 15-30-138 Renumbered 15-30-2154
• 15-30-139 Reserved
• 15-30-140 Renumbered 15-30-2336
• 15-30-141 Renumbered 15-30-2601
• 15-30-142 Renumbered 15-30-2602
• 15-30-143 Renumbered 15-30-2603
• 15-30-144 Renumbered 15-30-2604
• 15-30-145 Renumbered 15-30-2605
• 15-30-146 Renumbered 15-30-2606
• 15-30-147 Renumbered 15-30-2607
• 15-30-148 Renumbered 15-30-2608
• 15-30-149 Renumbered 15-30-2609
• 15-30-150 Renumbered 15-30-2387
• 15-30-151 Renumbered 15-30-2388
• 15-30-152 Renumbered 15-30-2389
• 15-30-153 Renumbered 15-30-2386
• 15-30-154 Renumbered 15-30-2142
• 15-30-155 Renumbered 15-30-2390
• 15-30-156 Renumbered 15-30-2143
• 15-30-157 Renumbered 15-30-2144
• 15-30-158 Terminated
• 15-30-159 Terminated
• 15-30-160 Terminated
• 15-30-161 Repealed
• 15-30-162 Repealed
• 15-30-163 Renumbered 15-30-2326
• 15-30-164 Renumbered 15-30-2320
• 15-30-165 Renumbered 15-30-2327
• 15-30-166 Renumbered 15-30-2328
• 15-30-167 Renumbered 15-30-2329
• 15-30-168 Renumbered 15-30-2358
• 15-30-169 Repealed
• 15-30-170 Void
• 15-30-171 Renumbered 15-30-2337
• 15-30-172 Renumbered 15-30-2338
• 15-30-173 Repealed
• 15-30-174 Renumbered 15-30-2339
• 15-30-175 Repealed
• 15-30-176 Renumbered 15-30-2340
• 15-30-177 Renumbered 15-30-2341
• 15-30-178 Repealed
• 15-30-179 Repealed
• 15-30-180 Renumbered 15-30-2342
• 15-30-181 Terminated
• 15-30-182 Renumbered 15-30-2356
• 15-30-183 Renumbered 15-30-2301
• 15-30-184 Repealed
• 15-30-185 Renumbered 15-30-2368
• 15-30-186 Renumbered 15-30-2373
• 15-30-187 Terminated
• 15-30-188 Renumbered 15-30-2369
• 15-30-189 Renumbered 15-30-2370
• 15-30-190 Renumbered 15-30-2371
• 15-30-191 Renumbered 15-30-2372
• 15-30-192 Repealed
• 15-30-193 Renumbered 15-30-2392
• 15-30-194 Renumbered 15-30-2364
• 15-30-195 Terminated
• 15-30-196 Renumbered 15-30-2381
• 15-30-197 And 15-30-198 Reserved
• 15-30-199 Terminated
• 15-30-201 Renumbered 15-30-2501
• 15-30-202 Renumbered 15-30-2502
• 15-30-203 Renumbered 15-30-2503
• 15-30-204 Renumbered 15-30-2504
• 15-30-205 Renumbered 15-30-2505
• 15-30-206 Renumbered 15-30-2506
• 15-30-207 Renumbered 15-30-2507
• 15-30-208 Renumbered 15-30-2508
• 15-30-209 Renumbered 15-30-2509
• 15-30-210 Renumbered 15-30-2510
• 15-30-211 Renumbered 15-1-208 And 16-11-110
• 15-30-212 Through 15-30-214 Reserved
• 15-30-215 Renumbered 15-30-2511
• 15-30-216 Through 15-30-220 Reserved
• 15-30-221 Repealed
• 15-30-222 Repealed
• 15-30-223 Repealed
• 15-30-224 Repealed
• 15-30-225 Repealed
• 15-30-226 Repealed
• 15-30-227 Repealed
• 15-30-228 Repealed
• 15-30-229 Through 15-30-240 Reserved
• 15-30-241 Renumbered 15-30-2512
• 15-30-242 Repealed
• 15-30-243 Through 15-30-245 Reserved
• 15-30-246 Renumbered 15-30-2521
• 15-30-247 Renumbered 15-30-2522
• 15-30-248 Renumbered 15-30-2523
• 15-30-249 Repealed
• 15-30-250 Repealed
• 15-30-251 Repealed
• 15-30-252 Through 15-30-254 Reserved
• 15-30-255 Renumbered 15-30-2531
• 15-30-256 Repealed
• 15-30-257 Repealed
• 15-30-258 Through 15-30-260 Reserved
• 15-30-261 Renumbered 15-30-2536
• 15-30-262 Renumbered 15-30-2537
• 15-30-263 Renumbered 15-30-2538
• 15-30-264 Renumbered 15-30-2539
• 15-30-265 Renumbered 15-30-2540
• 15-30-266 Renumbered 15-30-2541
• 15-30-267 Renumbered 15-30-2542
• 15-30-268 Renumbered 15-30-2543
• 15-30-269 Renumbered 15-30-2544
• 15-30-270 Renumbered 15-30-2545
• 15-30-271 Renumbered 15-30-2546
• 15-30-272 Renumbered 15-30-2547
• 15-30-301 Renumbered 15-30-2616
• 15-30-302 Renumbered 15-30-2617
• 15-30-303 Renumbered 15-30-2618
• 15-30-304 Renumbered 15-30-2619
• 15-30-305 Renumbered 15-30-2620
• 15-30-306 Renumbered 15-30-2621
• 15-30-307 Renumbered 15-30-2622
• 15-30-308 And 15-30-309 Reserved
• 15-30-310 Renumbered 15-30-2629
• 15-30-311 Renumbered 15-30-2630
• 15-30-312 Renumbered 15-30-2631
• 15-30-313 Renumbered 15-30-2632
• 15-30-314 Renumbered 15-30-2633
• 15-30-315 Repealed
• 15-30-316 Renumbered 15-30-2634
• 15-30-317 Through 15-30-320 Reserved
• 15-30-321 Renumbered 15-30-2641
• 15-30-322 Repealed
• 15-30-323 Renumbered 15-30-2642
• 15-30-324 Renumbered 15-30-2643
• 15-30-325 Through 15-30-330 Reserved
• 15-30-331 Renumbered 15-30-2651
• 15-30-601 Renumbered 15-30-3001
• 15-30-602 Renumbered 15-30-3002
• 15-30-603 Renumbered 15-30-3003
• 15-30-604 Renumbered 15-30-3004
• 15-30-605 Renumbered 15-30-3005
• 15-30-1101 Renumbered 15-30-3301
• 15-30-1102 Renumbered 15-30-3302
• 15-30-1103 Through 15-30-1110 Reserved
• 15-30-1111 Renumbered 15-30-3311
• 15-30-1112 Renumbered 15-30-3312
• 15-30-1113 Renumbered 15-30-3313
• 15-30-1114 Renumbered 15-30-3314
• 15-30-1115 Through 15-30-1120 Reserved
• 15-30-1121 Renumbered 15-30-3321
• 15-30-2101 Definitions
• 15-30-2102 Construction Of Income
• 15-30-2103 Rate Of Tax -- Net Long-Term Capital Gains -- Definitions
• 15-30-2104 Tax On Nonresident
• 15-30-2105 Tax On Lump-Sum Distributions
• 15-30-2106 Nonresident Compensation -- Exclusion
• 15-30-2107 Through 15-30-2109 Reserved
• 15-30-2110 Repealed
• 15-30-2111 Repealed
• 15-30-2112 Change From Nonresident To Resident Or Vice Versa
• 15-30-2113 Determination Of Status -- Effect Of Status Elections
• 15-30-2114 Repealed
• 15-30-2115 Repealed
• 15-30-2116 Repealed
• 15-30-2117 Repealed
• 15-30-2118 Taxable Liability On Termination Of Independent Liability Fund
• 15-30-2119 Repealed
• 15-30-2120 Adjustments To Federal Taxable Income To Determine Montana Taxable Income
• 15-30-2121 Through 15-30-2130 Reserved
• 15-30-2131 Repealed
• 15-30-2132 Repealed
• 15-30-2133 Repealed
• 15-30-2134 Through 15-30-2140 Reserved
• 15-30-2141 Repealed
• 15-30-2142 Repealed
• 15-30-2143 Repealed
• 15-30-2144 Repealed
• 15-30-2145 Through 15-30-2150 Reserved
• 15-30-2151 Tax On Beneficiaries Or Fiduciaries Of Estates Or Trusts
• 15-30-2152 Repealed
• 15-30-2153 Determination Of Tax Of Estates And Trusts
• 15-30-2154 Estates And Trusts Tax Remedies
• 15-30-2155 Through 15-30-2190 Reserved
• 15-30-2191 Terminated
• 15-30-2301 Repealed
• 15-30-2302 Credit Allowed Resident Taxpayers For Income Taxes Imposed By Foreign States Or Countries
• 15-30-2303 Tax Credits Subject To Review By Interim Committee
• 15-30-2304 Through 15-30-2317 Reserved
• 15-30-2318 Earned Income Tax Credit
• 15-30-2319 Repealed
• 15-30-2320 Repealed
• 15-30-2321 Adoption Tax Credit -- Rulemaking
• 15-30-2322 Through 15-30-2325 Reserved
• 15-30-2326 Repealed
• 15-30-2327 Qualified Endowments Credit -- Definitions -- Rules
• 15-30-2328 Credit For Contributions To Qualified Endowment -- Recapture Of Credit -- Deduction Included As Income
• 15-30-2329 Beneficiaries Of Estates -- Credit For Contribution To Qualified Endowment
• 15-30-2330 Through 15-30-2333 Reserved
• 15-30-2334 Credit For Providing Supplemental Funding To Public Schools -- Innovative Educational Program
• 15-30-2335 Qualified Education Individual Income Tax Credit For Contributions To Student Scholarship Organization
• 15-30-2336 Repealed
• 15-30-2337 Residential Property Tax Credit For Elderly -- Definitions
• 15-30-2338 Residential Property Tax Credit For Elderly -- Eligibility -- Disallowance Or Adjustment
• 15-30-2339 Residential Property Tax Credit For Elderly -- Filing Date
• 15-30-2340 Residential Property Tax Credit For Elderly -- Computation Of Relief
• 15-30-2341 Residential Property Tax Credit For Elderly -- Limitations -- Denial Of Claim
• 15-30-2342 Credit For Preservation Of Historic Buildings
• 15-30-2343 Through 15-30-2355 Reserved
• 15-30-2356 Repealed
• 15-30-2357 Tax Credit For Hiring Registered Apprentice Or Veteran Apprentice
• 15-30-2358 Repealed
• 15-30-2359 Tax Credit For Trades Education And Training
• 15-30-2360 Reserved
• 15-30-2361 Grow Montana Jobs -- Annual Job Growth Incentive Tax Credit
• 15-30-2362 And 15-30-2363 Reserved
• 15-30-2364 Repealed
• 15-30-2365 Repealed
• 15-30-2366 Repealed
• 15-30-2367 Repealed
• 15-30-2368 Repealed
• 15-30-2369 Repealed
• 15-30-2370 Repealed
• 15-30-2371 Repealed
• 15-30-2372 Repealed
• 15-30-2373 Repealed
• 15-30-2374 Through 15-30-2379 Reserved
• 15-30-2380 Credit For Unlocking Public Lands Program -- Definitions
• 15-30-2381 Repealed
• 15-30-2382 Through 15-30-2385 Reserved
• 15-30-2386 Funding For Administration Of Special Revenue Accounts
• 15-30-2387 Voluntary Checkoff For Nongame Wildlife Programs
• 15-30-2388 Agriculture Literacy In Montana Schools Program Account -- Administration
• 15-30-2389 Voluntary Checkoff For Agriculture Literacy In Montana Schools Program
• 15-30-2390 Voluntary Checkoff For Child Abuse And Neglect Prevention Program
• 15-30-2391 Reserved
• 15-30-2392 Voluntary Checkoff For Montana Military Relief Fund
• 15-30-2393 Election To Deposit Refund To Education Savings Or Able Account
• 15-30-2501 Definitions
• 15-30-2502 Withholding Of Tax From Wages
• 15-30-2503 Employer Liable For Withholding Taxes And Statements
• 15-30-2504 Schedules For Remitting Income Withholding Taxes -- Records
• 15-30-2505 Amount Withheld Considered As Tax Collected
• 15-30-2506 Annual Withholding Statement
• 15-30-2507 Annual Statement By Employer
• 15-30-2508 Withheld Taxes Held In Trust For State
• 15-30-2509 Violations By Employer -- Penalties, Interest, Remedies, And Waivers -- Rulemaking
• 15-30-2510 Remitting Withholding Taxes Electronically -- Employer Option -- Timely Remittance
• 15-30-2511 Voluntary State Withholding From Federal Annuity -- Agreement With Federal Government
• 15-30-2512 Estimated Tax -- Payment -- Exceptions -- Interest
• 15-30-2513 Withholding From Compensation -- Exception
• 15-30-2514 Through 15-30-2520 Reserved
• 15-30-2521 Policy And Purpose
• 15-30-2522 Withholding Of Lottery Winnings
• 15-30-2523 Determination Of Employer Status
• 15-30-2524 Through 15-30-2530 Reserved
• 15-30-2531 Credits And Refunds -- Period Of Limitations
• 15-30-2532 Through 15-30-2535 Reserved
• 15-30-2536 Short Title
• 15-30-2537 Definitions
• 15-30-2538 Withholding Required On Mineral Royalty Payments
• 15-30-2539 Withholding -- No Application Under Certain Conditions
• 15-30-2540 Remitter Liable For Withholding Taxes And Statements -- Liability Mitigation -- Sufficiency Of Mailing Address
• 15-30-2541 Royalty Withholding Tax Remittance Schedule -- Alternative Schedules And Methods -- Records
• 15-30-2542 Amount Of Royalty Payment Withheld Considered Taxes Collected
• 15-30-2543 Annual Withholding Statement To Royalty Owner
• 15-30-2544 Remitter To Furnish Annual Statement To Department
• 15-30-2545 Withheld Taxes Held In Trust For State
• 15-30-2546 Violations By Remitter -- Penalties -- Interest -- Remedies -- Waivers -- Rulemaking
• 15-30-2547 Rulemaking Authority
• 15-30-2601 Tax As Personal Debt
• 15-30-2602 Returns And Payment Of Tax -- Penalty And Interest -- Refunds -- Credits
• 15-30-2603 Return Of Fiduciary
• 15-30-2604 Time For Filing -- Extensions Of Time
• 15-30-2605 Revision Of Return By Department -- Statute Of Limitations -- Examination Of Records And Persons
• 15-30-2606 Tolling Of Statute Of Limitations -- Consent To Extend Time To Assess Tax
• 15-30-2607 Application For Revision -- Appeal
• 15-30-2608 Judicial Review
• 15-30-2609 Credits And Refunds -- Period Of Limitations
• 15-30-2610 Through 15-30-2615 Reserved
• 15-30-2616 Information Agents' Duties
• 15-30-2617 Oaths Administered By Director Of Revenue And Designated Employees
• 15-30-2618 Confidentiality Of Tax Records
• 15-30-2619 Furnishing Copy Of Federal Return -- Copy Of Share Of Income, Credit, And Deductions Schedule -- Copies Of Federal Corrections -- Filing Amended Return Required
• 15-30-2620 Department Rules -- Conformance With Internal Revenue Code
• 15-30-2621 Agreements With Contiguous States
• 15-30-2622 Closing Agreements
• 15-30-2623 Through 15-30-2628 Reserved
• 15-30-2629 Authority To Collect Tax -- Offset -- Hearing
• 15-30-2630 Warrant For Distraint
• 15-30-2631 Jeopardy Assessments
• 15-30-2632 Deferment Of Taxes For Person In Military Service -- Filing Of Return
• 15-30-2633 Stay Of Enforcement Against Military Personnel
• 15-30-2634 Failure To File Return Or Report -- Order To Show Cause -- Action By Department
• 15-30-2635 Through 15-30-2640 Reserved
• 15-30-2641 Repealed
• 15-30-2642 Notice Of Additional Assessment -- Penalty And Interest For Deficiency
• 15-30-2643 Time Limitations For Prosecution
• 15-30-2644 And 15-30-2645 Reserved
• 15-30-2646 Relief From Joint And Several Liability On Joint Return -- Limitations -- Rules
• 15-30-2647 Through 15-30-2650 Reserved
• 15-30-2651 Certified Copies Of Tax Returns To Taxpayer -- Fee
• 15-30-2652 Through 15-30-2659 Reserved
• 15-30-2660 Taxpayer Integrity Fees
• 15-30-3001 Short Title
• 15-30-3002 Definitions
• 15-30-3003 Montana Farm And Ranch Risk Management Account -- Deposits -- Exclusion From Income
• 15-30-3004 Montana Farm And Ranch Risk Management Account -- Creation -- Administration
• 15-30-3005 Montana Farm And Ranch Risk Management Account -- Distributions
• 15-30-3101 Purpose
• 15-30-3102 Definitions
• 15-30-3103 Requirements For Student Scholarship Organizations
• 15-30-3104 Tuition Payment Limitation
• 15-30-3105 Reporting Requirements For Student Scholarship Organizations
• 15-30-3106 Student Scholarship Organizations -- Listing On Website
• 15-30-3107 Through 15-30-3109 Reserved
• 15-30-3110 Credit For Providing Supplemental Funding To Public Schools -- Innovative Educational Program
• 15-30-3111 Qualified Education Tax Credit For Donations To Student Scholarship Organizations
• 15-30-3112 Report To Revenue Interim Committee -- Student Scholarship Organizations
• 15-30-3113 Review Determination -- Termination -- Confidentiality
• 15-30-3114 Rulemaking
• 15-30-3301 Definition Of Small Business Corporation
• 15-30-3302 Income Or License Tax Involving Pass-Through Entities -- Information Returns Required
• 15-30-3303 Through 15-30-3310 Reserved
• 15-30-3311 Taxation Of Partners, Shareholders, Managers, And Members
• 15-30-3312 Composite Returns And Tax
• 15-30-3313 Consent Or Withholding -- Rulemaking
• 15-30-3314 Review Of Pass-Through Entity Taxation By Department
• 15-30-3315 Electronic Partnership Return Required -- Waiver -- Rulemaking
• 15-30-3316 Through 15-30-3320 Reserved
• 15-30-3321 Small Business Option Unavailable On Dissolution -- Exception
• 15-30-3322 Through 15-30-3324 Reserved
• 15-30-3325 Definitions
• 15-30-3326 Pass-Through Entity Tax
• 15-30-3327 Making Pass-Through Entity Tax Election
• 15-30-3328 Pass-Through Entity Tax -- Refundable Credit -- Credit For Taxes Paid To Another State
• 15-30-3401 Definitions
• 15-30-3402 State Partnership Representative
• 15-30-3403 Reporting And Payment Requirements For Partnerships Subject To Final Federal Adjustment And Their Direct Partners
• 15-30-3404 Election -- Partnership Pays -- Rulemaking
• 15-30-3405 Modified Reporting And Payment Method
• 15-30-3406 Effect Of Election By Audited Partnership Or Tiered Partner And Payment Of Amount Due
• 15-30-3407 De Minimis Exception -- Rulemaking
• 15-30-3408 Estimated Tax Payments During Course Of Federal Audit
• 15-30-3701 Short Title
• 15-30-3702 Definitions
• 15-30-3703 Taxation Of Qualifying Net Capital Gains From Sale Of Capital Stock -- Conditions -- Rulemaking
• 15-30-3704 Tax On Qualifying Net Capital Gains
• 15-31-101 Organizations Subject To Tax -- Incorporation Of Terms That Mean Corporate Income Tax
• 15-31-102 Organizations Exempt From Tax -- Unrelated Business Income Not Exempt
• 15-31-103 Research And Development Firms Exempt From Taxation -- Application
• 15-31-104 Through 15-31-109 Reserved
• 15-31-110 Electronic Corporate Income Tax Return Required -- Waiver -- Rulemaking
• 15-31-111 Return To Be Filed -- Penalty And Interest
• 15-31-112 Taxable Period
• 15-31-113 Gross Income And Net Income
• 15-31-114 Deductions Allowed In Computing Income
• 15-31-115 Reaffirmation Of Bond Income Inclusion In Definition Of Net Income For Corporate Income Tax Purposes
• 15-31-116 Repealed
• 15-31-117 Tax Deductibility
• 15-31-118 Taxable Liability On Termination Of Independent Liability Fund
• 15-31-119 Net Operating Losses -- Carryovers And Carrybacks -- Limit
• 15-31-120 Reserved
• 15-31-121 Rate Of Tax -- Minimum Tax -- Distribution Of Revenue
• 15-31-122 Alternative Gross Sales Tax
• 15-31-123 Repealed
• 15-31-124 Repealed
• 15-31-125 Repealed
• 15-31-126 Repealed
• 15-31-127 Repealed
• 15-31-128 And 15-31-129 Reserved
• 15-31-130 Repealed
• 15-31-131 Repealed
• 15-31-132 Repealed
• 15-31-133 Repealed
• 15-31-134 Repealed
• 15-31-135 Repealed
• 15-31-136 Repealed
• 15-31-137 Repealed
• 15-31-138 Through 15-31-140 Reserved
• 15-31-141 Consolidated Returns -- Computation And Procedure -- Penalty And Interest
• 15-31-142 Reports Upon Merger Of Corporations
• 15-31-143 Return And Payment On Corporate Dissolution
• 15-31-144 Through 15-31-149 Reserved
• 15-31-150 Repealed
• 15-31-151 Credit For Preservation Of Historic Buildings
• 15-31-152 Repealed
• 15-31-153 Through 15-31-157 Reserved
• 15-31-158 Credit For Providing Supplemental Funding To Public Schools -- Corporate Tax Credit -- Innovative Educational Program
• 15-31-159 Qualified Education Corporate Credit For Contributions To Student Scholarship Organization
• 15-31-160 Reserved
• 15-31-161 Credit For Contribution By Corporations To Qualified Endowment -- Recapture Of Credit -- Deduction Included As Income
• 15-31-162 Small Business Corporation, Partnership, And Limited Liability Company Credit For Contribution To Qualified Endowment -- Recapture Of Credit -- Deduction Included As Income
• 15-31-163 Capital Gain Exclusion From Sale Of Mobile Home Park
• 15-31-164 Notification Of Mobile Home Park Owners
• 15-31-165 Account For Notification Of Mobile Home Park Owners
• 15-31-166 Through 15-31-169 Reserved
• 15-31-170 Terminated
• 15-31-171 Repealed
• 15-31-172 Small Business Corporation -- Deduction For Donation Of Computer Equipment To Schools
• 15-31-173 Tax Credit For Hiring Registered Apprentices Or Veteran Apprentices
• 15-31-174 Corporate Income Tax Credit For Trades Education And Training
• 15-31-175 Grow Montana Jobs -- Annual Job Growth Incentive Tax Credit
• 15-31-201 Renumbered 15-30-1101
• 15-31-202 Repealed
• 15-31-203 Renumbered 15-30-1121
• 15-31-204 Repealed
• 15-31-205 Repealed
• 15-31-206 Repealed
• 15-31-207 Repealed
• 15-31-208 Repealed
• 15-31-209 Repealed
• 15-31-301 Corporations Subject To Allocation And Apportionment
• 15-31-302 Definitions
• 15-31-303 When Taxable In Another State
• 15-31-304 Allocation Of Nonapportionable Income
• 15-31-305 Apportionment Of Apportionable Income
• 15-31-306 Repealed
• 15-31-307 Repealed
• 15-31-308 Repealed
• 15-31-309 Repealed
• 15-31-310 Definition Of Receipts Factor
• 15-31-311 Receipts Factor For Receipts In This State
• 15-31-312 Apportionment Formula -- Unitary Business Provisions
• 15-31-313 Rules
• 15-31-314 Through 15-31-320 Reserved
• 15-31-321 Definitions
• 15-31-322 Water's-Edge Election
• 15-31-323 Apportionment Factors
• 15-31-324 Water's-Edge Election Period -- Consent -- Change Of Election
• 15-31-325 Treatment Of Dividends
• 15-31-326 Domestic Disclosure Spreadsheet
• 15-31-401 Application Of Corporate Income Tax And Alternative Corporate Income Tax
• 15-31-402 Short Title -- Administration Of Part
• 15-31-403 Rate Of Tax Imposed -- Income From Sources Within State Defined -- Alternative Tax
• 15-31-404 Offset For Corporate Income Taxes -- Alternative Corporate Income Tax Collected Considered Corporate Income Tax
• 15-31-405 Information Return -- Period For Assessment Of Tax
• 15-31-406 Corporate Income Tax Sections Incorporated By Reference
• 15-31-407 Employment Of Personnel -- Rules
• 15-31-408 Repealed
• 15-31-501 Department Rules -- Conformance With Internal Revenue Code
• 15-31-502 Assessment And Payment Of Tax -- Estimated Tax Payment -- Amount Of Required Installments
• 15-31-503 Deficiency Assessment -- Notice -- Penalty And Interest
• 15-31-504 Estimated Tax On Failure To File
• 15-31-505 Subpoenas -- Investigation Of Income, And Shifting
• 15-31-506 Copy Of Federal Return Required -- Report Of Amended Federal Return
• 15-31-507 Repealed
• 15-31-508 Repealed
• 15-31-509 Periods Of Limitation
• 15-31-510 Estimated Payments -- Tax Returns -- Penalty And Interest
• 15-31-511 Confidentiality Of Tax Records
• 15-31-512 Through 15-31-520 Reserved
• 15-31-521 Closing Agreements
• 15-31-522 When Immediate Payment Demanded
• 15-31-523 Suspension Or Forfeiture On Delinquency
• 15-31-524 Reviver Of Corporation After Suspension Or Forfeiture
• 15-31-525 Levy Upon And Sale Of Property
• 15-31-526 Action By Attorney General
• 15-31-527 Repealed
• 15-31-528 Through 15-31-530 Reserved
• 15-31-531 Credit For Overpayment -- Interest On Overpayment
• 15-31-532 Application For Refund -- Appeal From Denial
• 15-31-533 Through 15-31-540 Reserved
• 15-31-541 Site Of Failure To Act -- Evidence
• 15-31-542 Repealed
• 15-31-543 Forfeiture Of Right To Engage In Business -- Penalties
• 15-31-544 Action On False Or Fraudulent Return
• 15-31-545 Repealed
• 15-31-546 Through 15-31-550 Reserved
• 15-31-551 Certified Copies Of Corporate Income Tax Returns To Taxpayer -- Fee
• 15-31-552 Corporation Dissolution Or Withdrawal Certificates And Tax Clearance Certificates Furnished
• 15-31-553 Fees To Reimburse Department For Costs -- Deposit In General Fund
• 15-31-554 Returns To Which Sections Apply
• 15-31-601 Repealed
• 15-31-602 Repealed
• 15-31-603 List Of Entities Furnished By Secretary Of State
• 15-31-604 Repealed
• 15-31-605 Repealed
• 15-31-606 Repealed
• 15-31-607 Repealed
• 15-31-701 Repealed
• 15-31-702 Repealed
• 15-31-703 Moneyed Capital And Shares Of Banks Exempt
• 15-31-801 Repealed
• 15-31-802 Repealed
• 15-31-803 Repealed
• 15-31-804 Repealed
• 15-31-805 Repealed
• 15-31-806 Repealed
• 15-31-807 Repealed
• 15-31-808 Repealed
• 15-31-901 Terminated
• 15-31-902 Terminated
• 15-31-903 Terminated
• 15-31-904 Terminated
• 15-31-905 Terminated
• 15-31-906 Terminated
• 15-31-907 Terminated
• 15-31-908 Terminated
• 15-31-909 Repealed
• 15-31-910 Terminated
• 15-31-911 Terminated
• 15-31-1001 Short Title
• 15-31-1002 Purpose
• 15-31-1003 Definitions
• 15-31-1004 Application For State Certification
• 15-31-1005 Submission Of Costs -- Fee
• 15-31-1006 Production Expenditure Verification Report
• 15-31-1007 Tax Credit For Media Production
• 15-31-1008 Transfer Of Tax Credit For Media Production -- Transfer Fee
• 15-31-1009 Tax Credit For Postproduction Wages
• 15-31-1010 Limitation Of Tax Credits -- Allocation -- Fee
• 15-31-1011 Report To Legislature
• 15-31-1012 Rulemaking
• 15-31-1013 Media Manufacturing Industry Workforce Training Account
• 15-32-101 Purpose
• 15-32-102 Definitions
• 15-32-103 Deduction For Energy-Conserving Investments
• 15-32-104 Limitations On Deduction And Credit
• 15-32-105 Application To New Construction -- Rules
• 15-32-106 Procedure For Obtaining Benefit Of Deduction
• 15-32-107 Repealed
• 15-32-108 Repealed
• 15-32-109 Repealed
• 15-32-110 Through 15-32-114 Reserved
• 15-32-115 Repealed
• 15-32-201 Repealed
• 15-32-202 Repealed
• 15-32-203 Repealed
• 15-32-301 Purpose
• 15-32-302 Definitions
• 15-32-303 Deduction For Purchase Of Montana-Produced Organic Or Inorganic Fertilizer
• 15-32-401 Repealed
• 15-32-402 Repealed
• 15-32-403 Repealed
• 15-32-404 Repealed
• 15-32-405 Repealed
• 15-32-406 Repealed
• 15-32-407 Repealed
• 15-32-501 Repealed
• 15-32-502 Repealed
• 15-32-503 Repealed
• 15-32-504 Repealed
• 15-32-505 Repealed
• 15-32-506 Repealed
• 15-32-507 Repealed
• 15-32-508 Repealed
• 15-32-509 Repealed
• 15-32-510 Repealed
• 15-32-601 Definitions
• 15-32-602 Amount And Duration Of Credit -- How Claimed
• 15-32-603 Credit For Investment In Property Used To Collect Or Process Reclaimable Material Or To Manufacture A Product From Reclaimed Material
• 15-32-604 Limitation Of Credit
• 15-32-605 Through 15-32-608 Reserved
• 15-32-609 Recycled Material Qualifying For Deduction -- Purpose -- Rulemaking
• 15-32-610 Deduction For Purchase Of Recycled Material
• 15-32-611 Department To Make Rules
• 15-32-701 Repealed
• 15-32-702 Repealed
• 15-32-703 Repealed
• 15-33-101 Short Title
• 15-33-102 Purpose
• 15-33-103 Definition
• 15-33-104 Reporting -- Recordkeeping By The Department
• 15-33-105 Rulemaking Authority
• 15-33-106 Capital Gains -- Dividends Exempted
• 15-34-101 Repealed
• 15-34-102 Repealed
• 15-34-103 Repealed
• 15-34-104 Repealed
• 15-34-105 Repealed
• 15-34-106 Through 15-34-109 Reserved
• 15-34-110 Repealed
• 15-34-111 Repealed
• 15-34-112 Repealed
• 15-34-113 And 15-34-114 Reserved
• 15-34-115 Repealed
• 15-34-116 Repealed
• 15-35-101 Legislative Findings And Declarations Of Purpose
• 15-35-102 Definitions
• 15-35-103 Severance Tax -- Rates Imposed
• 15-35-104 Quarterly Statement And Payment Of Tax
• 15-35-105 Penalty And Interest For Delinquent Tax -- Waiver
• 15-35-106 Annual Testing Of Samples
• 15-35-107 When Value Of Coal May Be Imputed -- Procedure
• 15-35-108 Disposal Of Severance Taxes
• 15-35-109 Repealed
• 15-35-110 Renumbered 15-35-121
• 15-35-111 Renumbered 15-35-122
• 15-35-112 Deficiency Assessment -- Review -- Penalty And Interest
• 15-35-113 Credit For Overpayment -- Interest On Overpayment
• 15-35-114 Statute Of Limitations
• 15-35-115 Through 15-35-120 Reserved
• 15-35-121 Penalties For Neglect Or False Statement
• 15-35-122 Rulemaking Authority
• 15-35-201 Repealed
• 15-35-202 Repealed
• 15-35-203 Repealed
• 15-35-204 Repealed
• 15-35-205 Repealed
• 15-36-101 Repealed
• 15-36-102 Repealed
• 15-36-103 Repealed
• 15-36-104 Repealed
• 15-36-105 Repealed
• 15-36-106 Repealed
• 15-36-107 Repealed
• 15-36-108 Repealed
• 15-36-109 Repealed
• 15-36-110 Repealed
• 15-36-111 Repealed
• 15-36-112 Repealed
• 15-36-113 Repealed
• 15-36-114 Repealed
• 15-36-115 Through 15-36-119 Reserved
• 15-36-120 Repealed
• 15-36-121 Repealed
• 15-36-122 Repealed
• 15-36-123 Through 15-36-125 Reserved
• 15-36-126 Repealed
• 15-36-301 Short Title
• 15-36-302 Legislative Findings And Declaration Of Purpose
• 15-36-303 Definitions
• 15-36-304 Production Tax Rates Imposed On Oil And Natural Gas -- Exemption
• 15-36-305 Determination Of Gross Value Of Product
• 15-36-306 Through 15-36-308 Reserved
• 15-36-309 Certain Royalties Exempt
• 15-36-310 Operator Responsible For Payment -- Deduction Of Taxes From Royalty Payments
• 15-36-311 Quarterly Payment Of Tax -- Statement -- Failure To Pay Penalty
• 15-36-312 Record Of Product -- Carriers To Furnish Data -- Penalty
• 15-36-313 Procedure To Compute Tax In Absence Of Statement -- Estimation Of Tax -- Failure To File Penalty And Interest
• 15-36-314 Deficiency Assessment -- Review -- Penalty And Interest
• 15-36-315 Credit Or Refund For Overpayment -- Refund From County -- Interest On Overpayment
• 15-36-316 Through 15-36-318 Reserved
• 15-36-319 Warrant For Distraint
• 15-36-320 Repealed
• 15-36-321 Statute Of Limitations
• 15-36-322 Rulemaking Authority
• 15-36-323 Repealed
• 15-36-324 Repealed
• 15-36-325 Repealed
• 15-36-326 Oil And Natural Gas Accelerated Tax Fund
• 15-36-327 Through 15-36-330 Reserved
• 15-36-331 Distribution Of Taxes
• 15-36-332 Distribution Of Taxes To Taxing Units -- Appropriation
• 15-60-101 Definitions
• 15-60-102 Utilization Fee For Bed Days In Nursing Facilities
• 15-60-103 Relation To Other Taxes And Fees
• 15-60-104 Rulemaking Authority
• 15-60-201 Reporting And Collection Of Fee
• 15-60-202 Audit -- Records
• 15-60-203 Periods Of Limitation
• 15-60-204 Penalty And Interest For Delinquent Fees -- Waiver
• 15-60-205 Estimated Fee On Failure To File
• 15-60-206 Deficiency Assessment -- Penalty And Interest -- Hearing
• 15-60-207 Closing Agreements
• 15-60-208 Credit For Overpayment -- Interest On Overpayment
• 15-60-209 Warrant For Distraint
• 15-60-210 Disposition Of Fee
• 15-60-211 State Special Revenue Account
• 15-61-101 Short Title
• 15-61-102 Definitions
• 15-61-201 Establishment Of Account
• 15-61-202 Tax Exemption -- Conditions
• 15-61-203 Withdrawal Of Funds From Account For Purposes Other Than Eligible Medical Expenses
• 15-61-204 Administration Of Account
• 15-61-205 False Claims Prohibited -- Penalty
• 15-62-101 Short Title
• 15-62-102 Family Education Savings Program Established -- Legislative Intent -- Purpose
• 15-62-103 Definitions
• 15-62-201 Program Requirements -- Establishment Of Account -- Qualified And Nonqualified Withdrawal -- Penalties
• 15-62-202 Changes In Designated Beneficiary
• 15-62-203 Selection Of Financial Institution As Program Manager -- Contract -- Termination
• 15-62-204 Repealed
• 15-62-205 Scholarships And Financial Aid Provisions -- Exceptions
• 15-62-206 Limitations
• 15-62-207 Deductions For Contributions
• 15-62-208 Tax On Certain Withdrawals Of Deductible Contributions
• 15-62-209 Access To Records
• 15-62-210 Exemption From Claims Of Creditors
• 15-62-301 Family Education Savings Trust
• 15-62-302 Repealed
• 15-63-101 Short Title
• 15-63-102 Definitions
• 15-63-201 Establishment Of Account
• 15-63-202 Tax Exemption -- Conditions
• 15-63-203 Withdrawal Of Funds From Account For Purposes Other Than Eligible Costs For First-Time Home Purchase
• 15-63-204 Administration Of Account
• 15-63-205 False Claims Prohibited
• 15-64-101 Definitions
• 15-64-102 Tax On Marijuana Sales
• 15-64-103 Returns -- Payment -- Recordkeeping -- Authority Of Department
• 15-64-104 Deficiency Assessment -- Penalty And Interest -- Statute Of Limitations
• 15-64-105 Procedure To Compute Tax In Absence Of Statement -- Estimation Of Tax -- Failure To File -- Penalty And Interest
• 15-64-106 Authority To Collect Delinquent Taxes
• 15-64-107 Through 15-64-109 Reserved
• 15-64-110 Refunds -- Interest -- Limitations
• 15-64-111 Information -- Confidentiality -- Agreements With Another State
• 15-64-112 Department To Make Rules
• 15-64-1001 Definitions
• 15-64-1002 License Requirements -- Rulemaking
• 15-65-101 Definitions
• 15-65-102 Rulemaking Authority
• 15-65-103 Through 15-65-110 Reserved
• 15-65-111 Tax Rate
• 15-65-112 Collection And Reporting
• 15-65-113 Audits -- Records
• 15-65-114 Seller's Permit -- Application To Department -- Collection By Short-Term Rental Marketplace
• 15-65-115 Failure To Pay Or File -- Penalty And Interest -- Review -- Interest
• 15-65-116 Credit For Overpayment -- Interest On Overpayment
• 15-65-117 Through 15-65-120 Reserved
• 15-65-121 Distribution Of Tax Proceeds
• 15-65-122 Qualification Of Nonprofit Entities For Receipt Of Funds -- Limitation On Administrative Costs
• 15-65-123 Through 15-65-130 Reserved
• 15-65-131 State Agencies To Account For In-State Lodging Expenditures
• 15-65-132 Through 15-65-135 Reserved
• 15-65-136 Terminated
• 15-66-101 Definitions
• 15-66-102 Utilization Fees -- Inpatient Bed Days -- Hospital Outpatient Revenue
• 15-66-103 Relation To Other Taxes And Fees
• 15-66-104 Rulemaking
• 15-66-201 Reporting And Collection Of Fees
• 15-66-202 Audit -- Records
• 15-66-203 Periods Of Limitation
• 15-66-204 Penalty And Interest For Delinquent Fees -- Waiver
• 15-66-205 Department Authority To Request Information
• 15-66-206 Deficiency Assessment -- Penalty And Interest -- Hearing
• 15-66-207 Closing Agreements
• 15-66-208 Credit For Overpayment -- Interest On Overpayment
• 15-66-209 Warrant For Distraint
• 15-67-101 Definitions
• 15-67-102 Utilization Fee For Resident Bed Days
• 15-67-103 Relation To Other Taxes And Fees
• 15-67-104 Rulemaking Authority
• 15-67-201 Reporting, Collection, And Deposit Of Fee
• 15-67-202 Audit -- Records
• 15-67-203 Statute Of Limitations
• 15-67-204 Penalty And Interest For Delinquent Fee
• 15-67-205 Estimated Fee On Failure To File
• 15-67-206 Deficiency Assessment -- Penalty And Interest -- Hearing
• 15-67-207 Closing Agreements
• 15-67-208 Credit For Overpayment -- Interest
• 15-67-209 Warrant For Distraint
• 15-68-101 Definitions
• 15-68-102 Imposition And Rate Of Sales Tax And Use Tax -- Exceptions
• 15-68-103 Presumption Of Taxability -- Value -- Rules
• 15-68-104 And 15-68-105 Reserved
• 15-68-106 Separate Statement Of Tax -- No Advertising To Absorb Or Refund Tax -- Rules
• 15-68-107 Liability Of User For Payment Of Use Tax
• 15-68-108 And 15-68-109 Reserved
• 15-68-110 Collection Of Sales Tax And Use Tax -- Listing Of Business Locations And Agents -- Severability
• 15-68-111 Short-Term Rental Marketplace Registration -- Collection Of Tax
• 15-68-201 Nontaxable Transaction Certificate -- Requirements
• 15-68-202 Nontaxable Transaction Certificate -- Form
• 15-68-203 Through 15-68-205 Reserved
• 15-68-206 Exemption -- Government Agencies
• 15-68-207 Exemption -- Isolated Or Occasional Sale Or Lease Of Property
• 15-68-208 Nontaxability -- Sale Of Property For Resale
• 15-68-209 Nontaxability -- Sale Of Service For Resale
• 15-68-210 Nontaxability -- Lease For Subsequent Lease
• 15-68-211 Nontaxability -- Use Of Property For Leasing
• 15-68-212 Nontaxability -- Nonprofits
• 15-68-401 Seller's Permit
• 15-68-402 Permit Application -- Requirements -- Place Of Business -- Form
• 15-68-403 And 15-68-404 Reserved
• 15-68-405 Revocation Or Suspension Of Permit -- Appeal
• 15-68-406 Through 15-68-409 Reserved
• 15-68-410 Improper Use Of Subject Of Purchase Obtained With Nontaxable Transaction Certificate -- Penalty
• 15-68-411 Commingling Nontaxable Certificate Goods
• 15-68-501 Liability For Payment Of Tax -- Security For Retailer Without Place Of Business -- Penalty
• 15-68-502 Returns -- Payment -- Authority Of Department
• 15-68-503 And 15-68-504 Reserved
• 15-68-505 Credit For Taxes Paid On Worthless Accounts -- Taxes Paid If Account Collected
• 15-68-506 Credit -- Out-Of-State Taxes
• 15-68-507 Through 15-68-509 Reserved
• 15-68-510 Vendor Allowance
• 15-68-511 Reserved
• 15-68-512 Security -- Limitations -- Sale Of Security Deposit At Auction -- Bond
• 15-68-513 Examination Of Return -- Adjustments -- Penalty And Interest -- Delivery Of Notices And Demands
• 15-68-514 Penalties And Interest For Violation
• 15-68-515 Reserved
• 15-68-516 Authority To Collect Delinquent Taxes
• 15-68-517 Interest On Deficiency
• 15-68-518 And 15-68-519 Reserved
• 15-68-520 Limitations
• 15-68-521 Through 15-68-524 Reserved
• 15-68-525 Refunds -- Interest -- Limitations
• 15-68-801 Administration -- Rules
• 15-68-802 Through 15-68-804 Reserved
• 15-68-805 Revocation Of Corporate License -- Appeal
• 15-68-806 And 15-68-807 Reserved
• 15-68-808 Taxpayer Quitting Business -- Liability Of Successor
• 15-68-809 And 15-68-810 Reserved
• 15-68-811 Tax As Debt
• 15-68-812 Through 15-68-814 Reserved
• 15-68-815 Information -- Confidentiality -- Agreements With Another State
• 15-68-816 Through 15-68-819 Reserved
• 15-68-820 Sales Tax And Use Tax Proceeds
• 15-70-101 Disposition Of Funds
• 15-70-102 Allocation Of Funds -- Participation In Railroad Grade Crossing Protection
• 15-70-103 Time Of Mailing And Filing
• 15-70-104 Rules To Be Established By Department
• 15-70-105 Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
• 15-70-106 And 15-70-107 Reserved
• 15-70-108 Payment Of Taxes By Negotiable Instrument
• 15-70-109 Reserved
• 15-70-110 Authority To Collect Delinquent Motor Fuel Taxes -- Offset -- Hearing
• 15-70-111 Judicial Review And Appeals
• 15-70-112 Definitions
• 15-70-113 Total Remittance Payable By Electronic Funds Transfer
• 15-70-114 Electronic Filing Of Tax Returns And Required Information
• 15-70-115 Rules
• 15-70-116 Through 15-70-120 Reserved
• 15-70-121 International Fuel Tax Agreement
• 15-70-122 Collection Of Fuel Tax
• 15-70-123 Report By Unlicensed Fuel Dealer -- Definition -- Penalty
• 15-70-124 Agreements With Other Governmental Entities Relating To Collection Of Certain Fuel Taxes
• 15-70-125 Highway Nonrestricted Account
• 15-70-126 Highway Restricted Account
• 15-70-127 Repealed
• 15-70-128 Local Government Road Construction And Maintenance Restricted Account -- Statutory Appropriation
• 15-70-129 Reserved
• 15-70-130 Repealed
• 15-70-131 Securing Access To Federal Expenditures To Repair Montana Roads And Bridges
• 15-70-132 Local Road And Bridge Account -- Appropriation
• 15-70-201 Repealed
• 15-70-202 Repealed
• 15-70-203 Repealed
• 15-70-204 Repealed
• 15-70-205 Repealed
• 15-70-206 Repealed
• 15-70-207 Repealed
• 15-70-208 Repealed
• 15-70-209 Repealed
• 15-70-210 Repealed
• 15-70-211 Repealed
• 15-70-212 Repealed
• 15-70-213 Through 15-70-220 Reserved
• 15-70-221 Repealed
• 15-70-222 Repealed
• 15-70-223 Repealed
• 15-70-224 Repealed
• 15-70-225 Repealed
• 15-70-226 Repealed
• 15-70-227 Through 15-70-230 Reserved
• 15-70-231 Renumbered 15-70-440
• 15-70-232 Repealed
• 15-70-233 Repealed
• 15-70-234 Renumbered 15-70-450
• 15-70-235 Renumbered 15-70-451
• 15-70-236 Renumbered 15-70-452
• 15-70-237 Through 15-70-240 Reserved
• 15-70-241 Terminated
• 15-70-242 Repealed
• 15-70-243 And 15-70-244 Reserved
• 15-70-245 Repealed
• 15-70-301 Renumbered 15-70-401
• 15-70-302 Repealed
• 15-70-303 Repealed
• 15-70-304 Repealed
• 15-70-305 Repealed
• 15-70-306 Repealed
• 15-70-307 Repealed
• 15-70-308 Repealed
• 15-70-309 Repealed
• 15-70-310 Reserved
• 15-70-311 Renumbered 15-70-455
• 15-70-312 Renumbered 15-70-456
• 15-70-313 Renumbered 15-70-457
• 15-70-314 Renumbered 15-70-458
• 15-70-315 Repealed
• 15-70-316 Repealed
• 15-70-317 Repealed
• 15-70-318 And 15-70-319 Reserved
• 15-70-320 Renumbered 15-70-405
• 15-70-321 Repealed
• 15-70-322 Repealed
• 15-70-323 Repealed
• 15-70-324 Repealed
• 15-70-325 Repealed
• 15-70-326 Renumbered 15-70-404
• 15-70-327 Repealed
• 15-70-328 Repealed
• 15-70-329 Repealed
• 15-70-330 Renumbered 15-70-441
• 15-70-331 Repealed
• 15-70-332 Repealed
• 15-70-333 Repealed
• 15-70-334 Repealed
• 15-70-335 Repealed
• 15-70-336 Repealed
• 15-70-337 Through 15-70-340 Reserved
• 15-70-341 Renumbered 15-70-402
• 15-70-342 Repealed
• 15-70-343 Renumbered 15-70-403
• 15-70-344 Renumbered 15-70-410
• 15-70-345 Renumbered 15-70-411
• 15-70-346 Terminated
• 15-70-347 Terminated
• 15-70-348 Renumbered 15-70-412
• 15-70-349 Renumbered 15-70-415
• 15-70-350 Reserved
• 15-70-351 Renumbered 15-70-416
• 15-70-352 Renumbered 15-70-417
• 15-70-353 Renumbered 15-70-418
• 15-70-354 Renumbered 15-70-420
• 15-70-355 Renumbered 15-70-421
• 15-70-356 Renumbered 15-70-425
• 15-70-357 Renumbered 15-70-419
• 15-70-358 Through 15-70-360 Reserved
• 15-70-361 Renumbered 15-70-426
• 15-70-362 Renumbered 15-70-430
• 15-70-363 Renumbered 15-70-431
• 15-70-364 Renumbered 15-70-432
• 15-70-365 Renumbered 15-70-434
• 15-70-366 Renumbered 15-70-443
• 15-70-367 And 15-70-368 Reserved
• 15-70-369 Renumbered 15-70-433
• 15-70-370 Repealed
• 15-70-371 Renumbered 15-70-442
• 15-70-372 Repealed
• 15-70-401 Definitions
• 15-70-402 License And Security Of Distributors -- Denial Or Disciplinary Action
• 15-70-403 Gasoline, Special Fuel, And Aviation Fuel Tax -- Incidence -- Rates
• 15-70-404 Computation
• 15-70-405 Exemption From Special Fuel Tax
• 15-70-406 Through 15-70-409 Reserved
• 15-70-410 Distributor's Statement And Payment -- Confidentiality
• 15-70-411 Recordkeeping Requirements
• 15-70-412 Invoice Of Distributors And Aviation Fuel Dealers
• 15-70-413 And 15-70-414 Reserved
• 15-70-415 Examination Of Records
• 15-70-416 Information Reports -- Penalty -- Confidentiality
• 15-70-417 Penalties For Delinquency
• 15-70-418 Fraudulent Returns -- Penalty
• 15-70-419 Improperly Imported Fuel -- Seizure
• 15-70-420 Warrant For Distraint
• 15-70-421 Statute Of Limitations
• 15-70-422 Through 15-70-424 Reserved
• 15-70-425 Refund Or Credit Authorized
• 15-70-426 Required Records
• 15-70-427 Through 15-70-429 Reserved
• 15-70-430 Estimate Allowed For Agricultural Use -- Seller's Signed Statement Acceptable On Keylock Or Cardtrol Purchases
• 15-70-431 Determination Of Highway Use
• 15-70-432 Application For Refund Or Credit -- Filing -- Correction By Department
• 15-70-433 Refund For Taxes Paid On Biodiesel By Distributor Or Retailer -- Statement -- Payment -- Appropriation -- Records
• 15-70-434 Approval Or Rejection Of Claim
• 15-70-435 Through 15-70-439 Reserved
• 15-70-440 Unlawful Use Of Aviation Fuel
• 15-70-441 Dyed Special Fuel Restrictions -- Penalties
• 15-70-442 Marking Of Dyed Diesel Fuel Pumps
• 15-70-443 Penalties
• 15-70-444 Through 15-70-449 Reserved
• 15-70-450 Cooperative Agreement -- Motor Fuels Taxes
• 15-70-451 Tribal Motor Fuels Administration Account
• 15-70-452 Tribal Motor Fuels Tax Account
• 15-70-453 And 15-70-454 Reserved
• 15-70-455 Nonresident Special Fuel User's Temporary Trip Permits -- Nonresident Agricultural Harvesting Equipment Special Fuel Permit -- Nonresident Special Fuel User's Agricultural Product Temporary Trip Permit
• 15-70-456 Fees For Temporary Permits -- Duration Of Temporary Permits
• 15-70-457 Department To Furnish Forms
• 15-70-458 Penalty For Operation Without Temporary Permit -- Compliance Bond -- Policy Continued
• 15-70-501 Short Title
• 15-70-502 Purpose
• 15-70-503 Definitions
• 15-70-504 Through 15-70-510 Reserved
• 15-70-511 Licensing Of Ethanol Distributors
• 15-70-512 Distributor's Statement
• 15-70-513 Recordkeeping Requirements
• 15-70-514 Examination Of Records
• 15-70-515 Through 15-70-520 Reserved
• 15-70-521 Denaturing Ethanol -- Refund Authorized
• 15-70-522 Tax Incentive For Production Of Ethanol -- Rules
• 15-70-523 Application For Payment Of Tax Incentive
• 15-70-524 Through 15-70-526 Reserved
• 15-70-527 Penalty For Failure To File
• 15-70-601 Repealed
• 15-70-701 Definitions
• 15-70-702 Alternative Fuel Dealer's License
• 15-70-703 Application For License
• 15-70-704 Bonding, Release Of Surety, And Additional Bond
• 15-70-705 Issuance Of License -- Grounds For Refusal -- Hearing
• 15-70-706 Revocation Of License -- Notice
• 15-70-707 Cancellation Of License On Surrender
• 15-70-708 Through 15-70-710 Reserved
• 15-70-711 Tax On Compressed Natural Gas, Hydrogen Fuel, Liquefied Petroleum Gas, And Alternative Fuels
• 15-70-712 Recordkeeping
• 15-70-713 Examination Of Records -- Enforcement -- Reciprocity
• 15-70-714 Returns Required -- Payment
• 15-70-715 Penalties For Refusal Or Failure To File Return Or Pay Tax When Due
• 15-70-716 Deficiency -- Penalty
• 15-70-717 Determination If No Return Made -- Penalty -- Presumption
• 15-70-718 Fraudulent Return -- Penalty
• 15-70-719 Warrant For Distraint
• 15-70-720 Statute Of Limitations
• 15-70-801 Definitions
• 15-70-802 Public Charging Station Tax
• 15-70-803 Installation Of Electric Meters
• 15-70-804 Public Charging Station Rate Disclosure
• 15-70-805 Public Charging Station Operator Statements And Tax Payment -- Rulemaking
• 15-71-101 Repealed
• 15-71-102 Repealed
• 15-71-103 Repealed
• 15-71-104 Repealed
• 15-71-105 Repealed
• 15-71-106 Through 15-71-109 Reserved
• 15-71-110 Repealed
• 15-71-111 Terminated
• 15-72-101 Short Title
• 15-72-102 Legislative Findings And Declaration Of Purpose
• 15-72-103 Definitions
• 15-72-104 Wholesale Energy Transaction Tax -- Rate Of Tax -- Exemptions -- Cost Recovery
• 15-72-105 Multistate Exemption
• 15-72-106 Collection Of Wholesale Energy Transaction Tax -- Disposition Of Revenue
• 15-72-107 Through 15-72-109 Reserved
• 15-72-110 Returns -- Payment -- Authority Of Department
• 15-72-111 Examination Of Return -- Adjustments -- Delivery Of Notices And Demands
• 15-72-112 Penalties And Interest For Violation
• 15-72-113 Authority To Collect Delinquent Taxes
• 15-72-114 Penalty And Interest On Deficiency
• 15-72-115 Limitations
• 15-72-116 Refunds -- Interest -- Limitations
• 15-72-117 Administration -- Rules
• 15-72-601 Invasive Species Fee For Hydroelectric Facilities
• 15-72-602 Terminated