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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-504

Settlement Of County Treasurer With Department

Official textleg.mt.gov

15-1-504 . Settlement of county treasurer with department.

# (1)

Except as provided in subsections (2) and (3), the county treasurer, between the 1st and 20th days of each month, shall remit to the department all money belonging to the state that was collected by the county treasurer during the preceding month. The remittance must be accompanied by a detailed report upon a form that the department prescribes. The department may assess counties an interest charge of 10% a year on all money not remitted within 5 days from the time required by this section.

# (2)

By June 20 of each year, the county treasurer shall remit to the department an estimate of all money belonging to the state that was collected by the county treasurer by June 15, in addition to the amount collected during the preceding month. By July 15, the county treasurer shall remit all money belonging to the state that was collected by the county treasurer during the remainder of June.

# (3)

Beginning July 1, 2006, the county treasurer shall remit to the department of justice by the 20th of each month all state money that was collected by the county treasurer due to motor vehicle, vessel, and snowmobile transactions during the preceding month. The remittance must be accompanied by a detailed report upon a form prescribed by the department of justice. The department may assess counties an interest charge, at the rate of 10% a year, on all money that is not remitted by the prescribed time.

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In this chapter (40 sections)
  1. 15-1-231 · Payment Of Taxes By Credit Card And Other Commercially…
  2. 15-1-232 · Deposit Of Money
  3. 15-1-233 · Electronic Taxpayer Communications -- Rulemaking
  4. 15-1-301 · Investigations By Department
  5. 15-1-302 · Witnesses -- Oaths, Contempt, And Fees
  6. 15-1-303 · Penalty For Refusal To Furnish Information
  7. 15-1-401 · Repealed
  8. 15-1-402 · Payment Of Property Taxes Or Fees Under Protest
  9. 15-1-403 · Repealed
  10. 15-1-404 · Other Remedies Superseded
  11. 15-1-405 · Injunction Not To Be Used To Restrain Enforcement Of Tax
  12. 15-1-406 · Declaratory Judgment
  13. 15-1-407 · Alternative Remedy -- Procedure
  14. 15-1-408 · Alternative Remedy -- Judgment
  15. 15-1-409 · Exclusion Of Certain Property Subject To Property Tax…
  16. 15-1-410 · Through 15-1-420 Reserved
  17. 15-1-421 · Payment Of Taxes By Negotiable Instrument
  18. 15-1-501 · Repealed
  19. 15-1-502 · Repealed
  20. 15-1-503 · Refund Of Overpayment -- Procedure
  21. 15-1-504 · Settlement Of County Treasurer With Department
  22. 15-1-505 · Repealed
  23. 15-1-506 · Repealed
  24. 15-1-507 · Through 15-1-515 Reserved
  25. 15-1-516 · Terminated
  26. 15-1-517 · Through 15-1-520 Reserved
  27. 15-1-521 · Property Valuation Improvement Fund
  28. 15-1-601 · Compact Adopted -- Text
  29. 15-1-602 · Montana Compact Commissioner -- Director Of Revenue
  30. 15-1-603 · Alternate
  31. 15-1-604 · Not Codified
  32. 15-1-701 · Warrant For Distraint
  33. 15-1-702 · Issuance Of Warrant
  34. 15-1-703 · Emergency Issuance Of Warrant
  35. 15-1-704 · Filing With District Court
  36. 15-1-705 · Review
  37. 15-1-706 · Execution Upon Warrant
  38. 15-1-707 · Emergency Execution Upon Warrant
  39. 15-1-708 · Release Of Lien
  40. 15-1-709 · Remedy Not Exclusive
Full table of contents →