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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-68-107

Liability Of User For Payment Of Use Tax

Official textleg.mt.gov

15-68-107 . Liability of user for payment of use tax.

# (1)

A person within this state who uses property is liable to the state for payment of the use tax if the use tax is payable on the value of the property but has not been paid.

# (2)

The liability imposed by this section is discharged if the buyer has paid the use tax to the seller for payment to the department.

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In this chapter (40 sections)
  1. 15-68-101 · Definitions
  2. 15-68-102 · Imposition And Rate Of Sales Tax And Use Tax -- Exceptions
  3. 15-68-103 · Presumption Of Taxability -- Value -- Rules
  4. 15-68-104 · And 15-68-105 Reserved
  5. 15-68-106 · Separate Statement Of Tax -- No Advertising To Absorb Or…
  6. 15-68-107 · Liability Of User For Payment Of Use Tax
  7. 15-68-108 · And 15-68-109 Reserved
  8. 15-68-110 · Collection Of Sales Tax And Use Tax -- Listing Of Business…
  9. 15-68-111 · Short-Term Rental Marketplace Registration -- Collection Of…
  10. 15-68-201 · Nontaxable Transaction Certificate -- Requirements
  11. 15-68-202 · Nontaxable Transaction Certificate -- Form
  12. 15-68-203 · Through 15-68-205 Reserved
  13. 15-68-206 · Exemption -- Government Agencies
  14. 15-68-207 · Exemption -- Isolated Or Occasional Sale Or Lease Of…
  15. 15-68-208 · Nontaxability -- Sale Of Property For Resale
  16. 15-68-209 · Nontaxability -- Sale Of Service For Resale
  17. 15-68-210 · Nontaxability -- Lease For Subsequent Lease
  18. 15-68-211 · Nontaxability -- Use Of Property For Leasing
  19. 15-68-212 · Nontaxability -- Nonprofits
  20. 15-68-401 · Seller's Permit
  21. 15-68-402 · Permit Application -- Requirements -- Place Of Business --…
  22. 15-68-403 · And 15-68-404 Reserved
  23. 15-68-405 · Revocation Or Suspension Of Permit -- Appeal
  24. 15-68-406 · Through 15-68-409 Reserved
  25. 15-68-410 · Improper Use Of Subject Of Purchase Obtained With…
  26. 15-68-411 · Commingling Nontaxable Certificate Goods
  27. 15-68-501 · Liability For Payment Of Tax -- Security For Retailer…
  28. 15-68-502 · Returns -- Payment -- Authority Of Department
  29. 15-68-503 · And 15-68-504 Reserved
  30. 15-68-505 · Credit For Taxes Paid On Worthless Accounts -- Taxes Paid…
  31. 15-68-506 · Credit -- Out-Of-State Taxes
  32. 15-68-507 · Through 15-68-509 Reserved
  33. 15-68-510 · Vendor Allowance
  34. 15-68-511 · Reserved
  35. 15-68-512 · Security -- Limitations -- Sale Of Security Deposit At…
  36. 15-68-513 · Examination Of Return -- Adjustments -- Penalty And…
  37. 15-68-514 · Penalties And Interest For Violation
  38. 15-68-515 · Reserved
  39. 15-68-516 · Authority To Collect Delinquent Taxes
  40. 15-68-517 · Interest On Deficiency
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