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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-24-303

Proration Of Tax On Personal Property -- Refund

Official textleg.mt.gov

15-24-303 . Proration of tax on personal property -- refund.

# (1)

The tax on personal property brought, driven, coming into, or otherwise located in the state on or after the assessment date must be prorated according to the ratio that the remaining number of months in the year bears to the total number of months in the year. This section does not apply to motor vehicles taxed under Title 61, chapter 3, part 5, or to livestock subject to the per capita fee under 15-24-921 .

# (2)

If property upon which taxes have been paid is removed from the state, the taxpayer may obtain a refund of a prorated portion of the taxes, subject to the requirements of 15-16-613 .

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In this chapter (40 sections)
  1. 15-24-101 · Repealed
  2. 15-24-102 · Repealed
  3. 15-24-103 · Repealed
  4. 15-24-104 · Repealed
  5. 15-24-105 · Repealed
  6. 15-24-201 · Definitions
  7. 15-24-202 · Payment Of Tax -- Interest And Penalty -- Display Of…
  8. 15-24-203 · Tax Receipt -- When Production Required
  9. 15-24-204 · Failure To Display Or Produce Declaration, Sticker, Or…
  10. 15-24-205 · Sections Limited To Taxable Trailers And Manufactured Homes
  11. 15-24-206 · Declaration Of Destination On Imported Mobile Homes,…
  12. 15-24-207 · Department To Make Rules
  13. 15-24-208 · Penalty For Moving Mobile Home, Manufactured Home, Or…
  14. 15-24-209 · Limit On Delinquent Mobile Home, Manufactured Home, Or…
  15. 15-24-210 · Notice Of Impending Sale To Certain Lienholders
  16. 15-24-211 · Mobile Home, Manufactured Home, Or Housetrailer -- Transfer…
  17. 15-24-212 · Cancellation Of Delinquent Property Taxes On Mobile Home Or…
  18. 15-24-301 · Personal Property Brought Into State -- Assessment --…
  19. 15-24-302 · Collection Procedure
  20. 15-24-303 · Proration Of Tax On Personal Property -- Refund
  21. 15-24-304 · Prorated Fee In Lieu Of Tax -- Aircraft
  22. 15-24-305 · Taxation Of Motion Picture And Television Commercial…
  23. 15-24-401 · Repealed
  24. 15-24-402 · Repealed
  25. 15-24-403 · Repealed
  26. 15-24-501 · Repealed
  27. 15-24-502 · Repealed
  28. 15-24-503 · Repealed
  29. 15-24-504 · Repealed
  30. 15-24-505 · Repealed
  31. 15-24-506 · Repealed
  32. 15-24-507 · Repealed
  33. 15-24-508 · Repealed
  34. 15-24-601 · Repealed
  35. 15-24-602 · Repealed
  36. 15-24-603 · Repealed
  37. 15-24-701 · Production Credit Associations -- Assessment And Payment
  38. 15-24-801 · Savings And Loan Associations -- Taxation
  39. 15-24-901 · Repealed
  40. 15-24-902 · Number Of Livestock
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