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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-213

Assessment -- Allocation -- Taxable Value

Official textleg.mt.gov

15-23-213 . Assessment -- allocation -- taxable value.

# (1)

The department of revenue shall assess the property in the name of the railroad car company owning the property unless the property is reported by another person leasing or operating the property.

# (2)

The allocation of property to this state must be made on the basis of the car miles traveled within the state to the total car miles traveled unless the department by administrative rule adopts a different formula.

# (3)

In determining taxable value, the department shall use the percentage rate "R", as provided in 15-6-145 , to achieve compliance with the requirements of the federal Railroad Revitalization and Regulatory Reform Act of 1976, as amended.

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In this chapter (40 sections)
  1. 15-23-102 · Independent Appraisal Option
  2. 15-23-103 · Due Date Of Reports And Returns -- Extensions
  3. 15-23-104 · Failure To File -- Estimate By Department -- Penalty
  4. 15-23-105 · Apportionment Among Counties
  5. 15-23-106 · Report To The Counties
  6. 15-23-107 · Amended Assessment
  7. 15-23-108 · Rulemaking Authority
  8. 15-23-109 · And 15-23-110 Reserved
  9. 15-23-111 · Centrally Administered Tax-Exempt Property
  10. 15-23-112 · Through 15-23-114 Reserved
  11. 15-23-115 · Interest
  12. 15-23-116 · Statute Of Limitations
  13. 15-23-201 · Renumbered 15-23-204
  14. 15-23-202 · Renumbered 15-23-205
  15. 15-23-203 · Definitions Relating To Taxes
  16. 15-23-204 · Assessment Of Railroads
  17. 15-23-205 · Assessment -- How Made
  18. 15-23-206 · Through 15-23-210 Reserved
  19. 15-23-211 · Definitions
  20. 15-23-212 · Annual Report
  21. 15-23-213 · Assessment -- Allocation -- Taxable Value
  22. 15-23-214 · Determination Of Tax -- Payment -- Penalty And Interest
  23. 15-23-215 · Deposit Of Taxes
  24. 15-23-216 · Lien -- Collection Actions
  25. 15-23-301 · Officers Of Certain Public Utility Companies To Furnish…
  26. 15-23-302 · Repealed
  27. 15-23-303 · Assessment Of Property -- Apportionment To Counties
  28. 15-23-401 · Definitions
  29. 15-23-402 · Report By Airline Company
  30. 15-23-403 · Determination Of Value -- Exception For New Aircraft And…
  31. 15-23-501 · Taxation Of Mines
  32. 15-23-502 · Net Proceeds Tax -- Statement Of Yield
  33. 15-23-503 · Net Proceeds -- How Computed
  34. 15-23-504 · Lien Of Tax And Penalty
  35. 15-23-505 · Assessment Of Royalties
  36. 15-23-506 · False Or Fraudulent Reports
  37. 15-23-507 · Taxation And Payment On Royalty Interests
  38. 15-23-508 · Lien Of Tax -- Enforcement Of Payment
  39. 15-23-509 · Repealed
  40. 15-23-510 · Through 15-23-514 Reserved
Full table of contents →