15-6-122. Business equipment tax on business personal property. A personal property tax applied to any class of personal property, excluding livestock, described in this part that belongs to, is claimed by, or is in the possession of or under the control or management of a sole proprietor, firm, association, partnership, business, corporation, or limited liability company is a business equipment tax.
History: En. Sec. 1, Ch. 347, L. 1995.
Structure Montana Code Annotated
Chapter 6. Property Subject to Taxation
15-6-101. Property subject to taxation -- classification
15-6-122. Business equipment tax on business personal property
15-6-123. through 15-6-130 reserved
15-6-131. Class one property -- description -- taxable percentage
15-6-132. Class two property -- description -- taxable percentage
15-6-133. Class three property -- description -- taxable percentage
15-6-134. Class four property -- description -- taxable percentage
15-6-135. Class five property -- description -- taxable percentage -- exemption
15-6-137. Class seven property -- description -- taxable percentage
15-6-138. Class eight property -- description -- taxable percentage
15-6-141. Class nine property -- description -- taxable percentage
15-6-143. Class ten property -- description -- taxable percentage
15-6-145. Class twelve property -- description -- taxable percentage
15-6-156. Class thirteen property -- description -- taxable percentage
15-6-157. Class fourteen property -- description -- taxable percentage
15-6-158. Class fifteen property -- description -- taxable percentage
15-6-159. Class sixteen property -- description -- taxable percentage
15-6-160. and 15-6-161 reserved
15-6-162. Class seventeen property -- description -- taxable percentage
15-6-163. Class eighteen property -- description -- taxable percentage
15-6-164. through 15-6-190 reserved
15-6-192. Application for classification as new industrial property