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.
History: En. Sec. 6, Ch. 544, L. 2003.
Structure Montana Code Annotated
15-68-102. Imposition and rate of sales tax and use tax -- exceptions
15-68-103. Presumption of taxability -- value -- rules
15-68-104. and 15-68-105 reserved
15-68-106. Separate statement of tax -- no advertising to absorb or refund tax -- rules
15-68-107. Liability of user for payment of use tax
15-68-108. and 15-68-109 reserved
15-68-111. Short-term rental marketplace registration -- collection of tax