Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-24-921
Per Capita Fee To Pay Expenses Of Enforcing Livestock Laws
15-24-921 . Per capita fee to pay expenses of enforcing livestock laws.
# (1)
# (a)
A per capita fee is authorized and directed to be imposed by the department on all poultry and honey bees, all swine 3 months of age or older, and all other livestock 9 months of age or older in each county of this state. The fee is in addition to appropriations and is to help pay the salaries and all expenses connected with the enforcement of the livestock laws of the state and bounties on wild animals as provided in 81-7-104 .
# (b)
A per capita fee may not be imposed on bison owned by a tribal member or tribe and located on fee land or tribal land within the boundaries of a reservation.
# (2)
The per capita fee is due on March 1 of each year. The penalty and interest provisions contained in 15-1-216 apply to late payments of the fee.
# (3)
Except as provided in subsection (1)(b), as used in this section, "livestock" means cattle, sheep, swine, poultry, honey bees, goats, horses, mules, asses, llamas, alpacas, domestic bison, ostriches, rheas, emus, and domestic ungulates.
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In this chapter (40 sections)
- 15-24-507 · Repealed
- 15-24-508 · Repealed
- 15-24-601 · Repealed
- 15-24-602 · Repealed
- 15-24-603 · Repealed
- 15-24-701 · Production Credit Associations -- Assessment And Payment
- 15-24-801 · Savings And Loan Associations -- Taxation
- 15-24-901 · Repealed
- 15-24-902 · Number Of Livestock
- 15-24-903 · Duty Of Owner To Assist In Assessment
- 15-24-904 · Penalty For Violation Of Law
- 15-24-905 · Livestock Brought Into State -- Notice To Department
- 15-24-906 · Collection Of Fee On Livestock
- 15-24-907 · Repealed
- 15-24-908 · Repealed
- 15-24-909 · Repealed
- 15-24-910 · Repealed
- 15-24-911 · Repealed
- 15-24-912 · Through 15-24-919 Reserved
- 15-24-920 · Repealed
- 15-24-921 · Per Capita Fee To Pay Expenses Of Enforcing Livestock Laws
- 15-24-922 · Board Of Livestock To Prescribe Per Capita Fee -- Refunds
- 15-24-923 · Repealed
- 15-24-924 · Repealed
- 15-24-925 · Reimbursement To Department -- Transmission Of Fees To State
- 15-24-926 · Repealed
- 15-24-927 · Repealed
- 15-24-928 · Through 15-24-930 Reserved
- 15-24-931 · Repealed
- 15-24-932 · Through 15-24-940 Reserved
- 15-24-941 · Repealed
- 15-24-942 · Repealed
- 15-24-943 · Repealed
- 15-24-1001 · Renumbered 61-10-130
- 15-24-1101 · Federal Property Held Under Contract By Private Person…
- 15-24-1102 · Federal Property Held Under Contract Of Sale
- 15-24-1103 · Federal Property Held Under Lease
- 15-24-1104 · Collection Of Taxes On Interests In United States Lands
- 15-24-1201 · State And Other Exempt Property Held Under Contract --…
- 15-24-1202 · Taxable Interests In State And Other Exempt Property --…