Montana Code Annotated
Part 2. Tax-Exempt Property
15-6-217. Exemption for vehicle of certain health care professionals

15-6-217. Exemption for vehicle of certain health care professionals. A motor vehicle that is brought, driven, or coming into this state is exempt from the registration fees imposed in 15-24-301 if the motor vehicle is registered in another state or country by a nonresident person who is a licensed health care professional, as provided in Title 37, chapter 3, 8, 11, 14, 20, 25, 28, or 34, and who is employed in Montana by a rural health care facility that is located in an area that has been:
(1) designated by the secretary of the federal department of health and human services as a health professional shortage area, as provided in 42 U.S.C. 254(e); or
(2) determined to have a critical shortage of nurses, as provided in 42 U.S.C. 297n(a)(3).
History: En. Sec. 2, Ch. 246, L. 1999; amd. Sec. 1, Ch. 436, L. 2001; amd. Sec. 2, Ch. 224, L. 2003.

Structure Montana Code Annotated

Montana Code Annotated

Title 15. Taxation

Chapter 6. Property Subject to Taxation

Part 2. Tax-Exempt Property

15-6-201. Governmental, charitable, and educational categories -- exempt property

15-6-202. Freeport merchandise and business inventories exemption -- definitions

15-6-203. Veterans' exemptions -- clubhouse -- land -- incompetent veterans' trusts

15-6-204. Money and credits exemption

15-6-205. State water conservation projects exempt

15-6-206. Irrigation and drainage facilities -- when exempt

15-6-207. Agricultural producer exemptions -- products -- unused beet equipment -- low-value buildings, implements, and machinery

15-6-208. Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite

15-6-209. Community services buildings exempt

15-6-210. Repealed

15-6-211. Repealed

15-6-212. Repealed

15-6-213. Down-hole equipment in oil and gas wells exempt

15-6-214. Terminated

15-6-215. Exemption for motion picture and television commercial property

15-6-216. Exemption of improvements made to commercial buildings to remove barriers to persons with disabilities

15-6-217. Exemption for vehicle of certain health care professionals

15-6-218. Intangible personal property exemption

15-6-219. Personal and other property exemptions

15-6-220. Agricultural processing facilities exemption

15-6-221. Exemption for rental housing providing affordable housing to lower-income tenants

15-6-222. Repealed

15-6-223. Timber exemption

15-6-224. Nonfossil energy generation

15-6-225. Small electrical generation equipment exemption

15-6-226. Terminated

15-6-227. Property on railroad land leased by nonprofit organizations

15-6-228. Property subject to registration fee

15-6-229. Exemption for land adjacent to transmission line right-of-way easement -- application -- limitations

15-6-230. Temporary exemption for certain tribal property -- rulemaking

15-6-231. Terminated

15-6-232. Terminated

15-6-233. Terminated

15-6-234. Duty to report change in use

15-6-235. New property tax exemptions -- department notification to local governments

15-6-236. through 15-6-239 reserved

15-6-240. Intangible land value property exemption -- application procedure

15-6-241. Mobile home exemption

15-6-242. Exemption -- abandoned housetrailer, manufactured home, or mobile home

15-6-243. Fiber optic or coaxial cable abatement -- review and comment by local taxing jurisdictions