Montana Code Annotated
Part 6. Video Gaming Machine Control Law
23-5-610. Video gambling machine gross income tax -- records -- distribution -- quarterly statement and payment

23-5-610. Video gambling machine gross income tax -- records -- distribution -- quarterly statement and payment. (1) A licensed machine owner shall pay to the department a video gambling machine tax of 15% of the gross income from each video gambling machine issued a permit under this part. A licensed machine owner may deduct from the gross income amounts equal to amounts stolen from machines if the amounts stolen are not repaid by insurance or under a court order, if a law enforcement agency investigated the theft, and if the theft is the result of either unauthorized entry and physical removal of the money from the machines or of machine tampering and the amounts stolen are documented.
(2) A licensed machine owner shall keep a record of the gross income from each video gambling machine issued a permit under this part in the form the department requires. The records must at all times during the business hours of the licensee be subject to inspection by the department.
(3) For each video gambling machine issued a permit under this part, a licensed machine owner shall, within 15 days after the end of each quarter and in the manner prescribed by the department, complete and deliver to the department a statement showing the total gross income, together with the total amount due the state as video gambling machine gross income tax for the preceding quarter. The statement must contain other relevant information that the department requires.
(4) The department shall, in accordance with the provisions of 17-2-124, forward the tax collected under subsection (3) of this section to the state treasurer for deposit in the general fund.
History: En. Sec. 9, Ch. 603, L. 1987; amd. Sec. 52, Ch. 642, L. 1989; amd. Sec. 47, Ch. 647, L. 1991; amd. Sec. 29, Ch. 15, Sp. L. July 1992; amd. Sec. 16, Ch. 398, L. 1993; amd. Sec. 31, Ch. 455, L. 1993; amd. Sec. 40, Ch. 18, L. 1995; amd. Secs. 5, 6, Ch. 424, L. 1999; amd. Sec. 1, Ch. 198, L. 2001; amd. Sec. 143, Ch. 574, L. 2001; amd. Sec. 2, Ch. 210, L. 2003; amd. Sec. 2, Ch. 319, L. 2005; amd. Sec. 25, Ch. 475, L. 2007.

Structure Montana Code Annotated

Montana Code Annotated

Title 23. Parks, Recreation, Sports, and Gambling

Chapter 5. Gambling

Part 6. Video Gaming Machine Control Law

23-5-601. Repealed

23-5-602. Definitions

23-5-603. Video gambling machines -- possession -- play -- restriction

23-5-604. Player rewards system -- privacy of player -- penalty

23-5-605. Repealed

23-5-606. Repealed

23-5-607. Expected payback -- verification

23-5-608. Limitation on amount of money played and value of prizes -- payment of credits in cash -- ticket voucher expiration -- rules

23-5-609. Repealed

23-5-610. Video gambling machine gross income tax -- records -- distribution -- quarterly statement and payment

23-5-611. Machine permit qualifications -- limitations

23-5-612. Machine permits -- fees

23-5-613. Violations

23-5-614. Sale of video gambling machines

23-5-615. Repealed

23-5-616. Removal of machine from public access

23-5-617. Repealed

23-5-618. Repealed

23-5-619. reserved

23-5-620. Video gambling machines -- hours of play

23-5-621. Rules

23-5-622. Tampering with video gambling machine -- penalty

23-5-623. and 23-5-624 reserved

23-5-625. Video gambling machine manufacturer -- license -- fees -- restrictions

23-5-626. Repealed

23-5-627. Repealed

23-5-628. Inspection of premises, records, and devices

23-5-629. Permit for premises within 150 feet of another premises

23-5-630. reserved

23-5-631. Examination and approval of new video gambling machines and associated equipment -- fee

23-5-632. through 23-5-634 reserved

23-5-635. Repealed

23-5-636. Repealed

23-5-637. Approved automated accounting and reporting systems

23-5-638. Repealed

23-5-639. through 23-5-645 reserved

23-5-646. Terminated