33-2-707. Preemption of taxing. The state of Montana hereby preempts the field of imposing excise, privilege, franchise, income, license, and similar taxes, licenses, and fees upon insurers and their general insurance producers and insurance producers as such and on the intangible property of insurers or such insurance producers. No county, city, municipality, district, school district, or other political subdivision or agency in Montana shall levy upon insurers, or upon their general insurance producers and insurance producers as such, any such tax, license, or fee additional to such as are levied by the legislature of Montana in this code.
History: En. Sec. 66, Ch. 286, L. 1959; amd. Sec. 1, Ch. 160, L. 1961; amd. Sec. 1, Ch. 78, L. 1963; amd. Sec. 1, Ch. 26, L. 1965; amd. Sec. 1, Ch. 71, L. 1967; amd. Sec. 1, Ch. 358, L. 1969; amd. Sec. 1, Ch. 237, L. 1971; R.C.M. 1947, 40-2821(6); amd. Sec. 1, Ch. 713, L. 1989.
Structure Montana Code Annotated
Title 33. Insurance and Insurance Companies
Chapter 2. Regulation of Insurance Companies
Part 7. Reports, Fees, and Taxes
33-2-701. Annual statement -- revocation or fine for failure to file -- penalty for perjury
33-2-702. and 33-2-703 reserved
33-2-704. Insured lives reporting requirement
33-2-705. Report on premiums and other consideration -- tax
33-2-707. Preemption of taxing
33-2-709. Retaliatory fees, taxes, and other obligations
33-2-710. Premium tax imposed on policy issued through nonresident licensee
33-2-712. Genetics program fee
33-2-713. Group disability policy exemption
33-2-714. Health service corporation fee
33-2-715. through 33-2-720 reserved