15-65-131. State agencies to account for in-state lodging expenditures. Each state agency shall account for in-state lodging expenditures in a manner that will enable the department to determine total expenditures for in-state lodging by state agencies in order to make a deposit of a portion of the tax proceeds imposed by 15-65-111 in the state general fund and distribute the portion of taxes paid with federal funds to the agency that made the in-state lodging expenditure.
History: En. Sec. 1, Ch. 647, L. 1989; amd. Sec. 2, Ch. 490, L. 1999; amd. Sec. 2, Ch. 319, L. 2011; amd. Sec. 2, Ch. 32, L. 2013.
Structure Montana Code Annotated
Chapter 65. Lodging Facility Use Tax
15-65-102. Rulemaking authority
15-65-103. through 15-65-110 reserved
15-65-112. Collection and reporting
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
15-65-123. through 15-65-130 reserved
15-65-131. State agencies to account for in-state lodging expenditures