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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-2521

Policy And Purpose

Official textleg.mt.gov

15-30-2521 . Policy and purpose.

# (1)

It is the policy and intent of the legislature that lottery proceeds received by a person who redeems a ticket or chance to win a prize on a ticket or chance purchased in Montana under the provisions of Title 23, chapter 7, is Montana source income, notwithstanding the residence of the person or entity that redeems the ticket. This policy statement affirms that the legislature has always considered lottery proceeds to be Montana source income.

# (2)

The purpose of 15-30-2522 is to ensure that lottery proceeds that are Montana source income are subject to the withholding tax under the individual income tax laws of the state.

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In this chapter (40 sections)
  1. 15-30-2388 · Agriculture Literacy In Montana Schools Program Account --…
  2. 15-30-2389 · Voluntary Checkoff For Agriculture Literacy In Montana…
  3. 15-30-2390 · Voluntary Checkoff For Child Abuse And Neglect Prevention…
  4. 15-30-2391 · Reserved
  5. 15-30-2392 · Voluntary Checkoff For Montana Military Relief Fund
  6. 15-30-2393 · Election To Deposit Refund To Education Savings Or Able…
  7. 15-30-2501 · Definitions
  8. 15-30-2502 · Withholding Of Tax From Wages
  9. 15-30-2503 · Employer Liable For Withholding Taxes And Statements
  10. 15-30-2504 · Schedules For Remitting Income Withholding Taxes -- Records
  11. 15-30-2505 · Amount Withheld Considered As Tax Collected
  12. 15-30-2506 · Annual Withholding Statement
  13. 15-30-2507 · Annual Statement By Employer
  14. 15-30-2508 · Withheld Taxes Held In Trust For State
  15. 15-30-2509 · Violations By Employer -- Penalties, Interest, Remedies,…
  16. 15-30-2510 · Remitting Withholding Taxes Electronically -- Employer…
  17. 15-30-2511 · Voluntary State Withholding From Federal Annuity --…
  18. 15-30-2512 · Estimated Tax -- Payment -- Exceptions -- Interest
  19. 15-30-2513 · Withholding From Compensation -- Exception
  20. 15-30-2514 · Through 15-30-2520 Reserved
  21. 15-30-2521 · Policy And Purpose
  22. 15-30-2522 · Withholding Of Lottery Winnings
  23. 15-30-2523 · Determination Of Employer Status
  24. 15-30-2524 · Through 15-30-2530 Reserved
  25. 15-30-2531 · Credits And Refunds -- Period Of Limitations
  26. 15-30-2532 · Through 15-30-2535 Reserved
  27. 15-30-2536 · Short Title
  28. 15-30-2537 · Definitions
  29. 15-30-2538 · Withholding Required On Mineral Royalty Payments
  30. 15-30-2539 · Withholding -- No Application Under Certain Conditions
  31. 15-30-2540 · Remitter Liable For Withholding Taxes And Statements --…
  32. 15-30-2541 · Royalty Withholding Tax Remittance Schedule -- Alternative…
  33. 15-30-2542 · Amount Of Royalty Payment Withheld Considered Taxes…
  34. 15-30-2543 · Annual Withholding Statement To Royalty Owner
  35. 15-30-2544 · Remitter To Furnish Annual Statement To Department
  36. 15-30-2545 · Withheld Taxes Held In Trust For State
  37. 15-30-2546 · Violations By Remitter -- Penalties -- Interest --…
  38. 15-30-2547 · Rulemaking Authority
  39. 15-30-2601 · Tax As Personal Debt
  40. 15-30-2602 · Returns And Payment Of Tax -- Penalty And Interest --…
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