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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-65-101

Definitions

Official textleg.mt.gov13 subsections

15-65-101 . Definitions. For purposes of this part, the following definitions apply:

# (1)

"Accommodations" has the meaning provided in 15-68-101 .

# (2)

"Council" means the tourism advisory council established in 2-15-1816 .

# (3)

"Indian tourism region" includes the area recognized as being historically associated with the federally recognized reservations in Montana and the Little Shell Chippewa tribe.

# (4)

"Nonprofit convention and visitors bureau" means a nonprofit corporation organized under Montana law and recognized by a majority of the governing body in the city, consolidated city-county, resort area, or resort area district in which the bureau is located.

# (5)

"Person" has the meaning provided in 15-68-101 .

# (6)

"Purchaser" has the meaning provided in 15-68-101 .

# (7)

"Regional nonprofit tourism corporation" means a nonprofit corporation organized under Montana law and recognized by the council as the entity for promoting tourism within one of several regions established by executive order of the governor.

# (8)

"Resort area" means an area established pursuant to 7-6-1508 .

# (9)

"Resort area district" has the meaning provided in 7-6-1501 .

# (10)

"Sales price" has the meaning provided in 15-68-101 .

# (11)

"Seller" has the meaning provided in 15-68-101 .

# (12)

"Short-term rental marketplace" has the meaning provided in 15-68-101 .

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In this chapter (16 sections)
  1. 15-65-101 · Definitions
  2. 15-65-102 · Rulemaking Authority
  3. 15-65-103 · Through 15-65-110 Reserved
  4. 15-65-111 · Tax Rate
  5. 15-65-112 · Collection And Reporting
  6. 15-65-113 · Audits -- Records
  7. 15-65-114 · Seller's Permit -- Application To Department -- Collection…
  8. 15-65-115 · Failure To Pay Or File -- Penalty And Interest -- Review --…
  9. 15-65-116 · Credit For Overpayment -- Interest On Overpayment
  10. 15-65-117 · Through 15-65-120 Reserved
  11. 15-65-121 · Distribution Of Tax Proceeds
  12. 15-65-122 · Qualification Of Nonprofit Entities For Receipt Of Funds --…
  13. 15-65-123 · Through 15-65-130 Reserved
  14. 15-65-131 · State Agencies To Account For In-State Lodging Expenditures
  15. 15-65-132 · Through 15-65-135 Reserved
  16. 15-65-136 · Terminated
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