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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-24-304

Prorated Fee In Lieu Of Tax -- Aircraft

Official textleg.mt.gov

15-24-304 . Prorated fee in lieu of tax -- aircraft.

# (1)

A person who acquires an aircraft required to be registered under subsections (2) through (6) of 67-3-201 after March 1 in any year shall register the aircraft within 30 days of acquiring it.

# (2)

The fee in lieu of tax must be prorated for aircraft registered for a period less than 1 year in the same manner as personal property taxes are prorated in 15-24-303 .

# (3)

A person failing to register an aircraft within 30 days following acquisition of the aircraft or bringing the aircraft into the state for commercial purposes is subject to the penalty provided in 67-3-202 .

# (4)

A person owning a migratory aircraft shall register as prescribed in 67-3-201 (5) and pay the fee in lieu of tax.

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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  1. 15-24-101 · Repealed
  2. 15-24-102 · Repealed
  3. 15-24-103 · Repealed
  4. 15-24-104 · Repealed
  5. 15-24-105 · Repealed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  23. 15-24-401 · Repealed
  24. 15-24-402 · Repealed
  25. 15-24-403 · Repealed
  26. 15-24-501 · Repealed
  27. 15-24-502 · Repealed
  28. 15-24-503 · Repealed
  29. 15-24-504 · Repealed
  30. 15-24-505 · Repealed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
Full table of contents →