Montana Code Annotated
Part 1. General Provisions
15-65-102. Rulemaking authority

15-65-102. Rulemaking authority. The department of revenue shall adopt such rules as may be necessary to implement and administer this part.
History: En. Sec. 11, Ch. 607, L. 1987.

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Structure Montana Code Annotated

Montana Code Annotated

Title 15. Taxation

Chapter 65. Lodging Facility Use Tax

Part 1. General Provisions

15-65-101. Definitions

15-65-102. Rulemaking authority

15-65-103. through 15-65-110 reserved

15-65-111. Tax rate

15-65-112. Collection and reporting

15-65-113. Audits -- records

15-65-114. Seller's permit -- application to department -- collection by short-term rental marketplace

15-65-115. Failure to pay or file -- penalty and interest -- review -- interest

15-65-116. Credit for overpayment -- interest on overpayment

15-65-117. through 15-65-120 reserved

15-65-121. Distribution of tax proceeds

15-65-122. Qualification of nonprofit entities for receipt of funds -- limitation on administrative costs

15-65-123. through 15-65-130 reserved

15-65-131. State agencies to account for in-state lodging expenditures

15-65-132. through 15-65-135 reserved

15-65-136. Terminated