Mont. Code Ann. § 15-10-321 — Limitation On Levy And Computation Of Tax -- New Taxing Jurisdictions

15-10-321 . Limitation on levy and computation of tax -- new taxing jurisdictions. The department of revenue may not be required to levy or compute a tax for any new taxing jurisdiction created or for any change in an existing jurisdiction unless formally notified of its creation or change by January 1 of the year in which the taxes are to be levied.