Montana Code Annotated
Title 15. Taxation
Chapter 1. Tax Administration

15-1-108. Prohibition on sales -- restrictions on certain disclosures and uses - 15-1-108. Prohibition on sales -- restrictions on certain disclosures and...

15-1-109. Prohibition on tax return preparation services -- filing electronic returns - 15-1-109. Prohibition on tax return preparation services -- filing electronic...

15-1-110. Rulemaking authority - 15-1-110. Rulemaking authority. The department may adopt rules to administer...

15-1-111. Repealed - 15-1-111. Repealed. Secs. 66(2), 68(2), Ch. 422, L. 1997. History:...

15-1-112. Repealed - 15-1-112. Repealed. Sec. 1, Ch. 116, L. 2011. History: En....

15-1-113. Repealed - 15-1-113. Repealed. Sec. 2, Ch. 121, L. 2007. History: En....

15-1-114. and 15-1-115 reserved - 15-1-114 and 15-1-115 reserved.

15-1-116. Manufactured home considered as improvement to real property -- requirements - 15-1-116. Manufactured home considered as improvement to real property --...

15-1-117. Repealed - 15-1-117. Repealed. Sec. 4, Ch. 450, L. 2005. History: En....

15-1-118. Reversal of declaration that manufactured home is real property - 15-1-118. Reversal of declaration that manufactured home is real property....

15-1-119. Classification of mobile home, manufactured home, or housetrailer -- property records - 15-1-119. Classification of mobile home, manufactured home, or housetrailer --...

15-1-120. Policy and purpose - 15-1-120. Policy and purpose. (1) The purpose of Chapter 574,...

15-1-121. Entitlement share payment -- purpose -- appropriation - 15-1-121. Entitlement share payment -- purpose -- appropriation. (1) As...

15-1-122. Fund transfers - 15-1-122. Fund transfers. (1) There is transferred from the state...

15-1-123. Reimbursement for class eight rate reduction and exemption -- distribution -- appropriations - 15-1-123. (Temporary) Reimbursement for class eight rate reduction and exemption...

15-1-124. through 15-1-139 reserved - 15-1-124 through 15-1-139 reserved.

15-1-140. Terminated - 15-1-140. Terminated. Sec. 18, Ch. 597, L. 2003. History: En....

15-1-141. Repealed - 15-1-141. Repealed. Sec. 3, Ch. 550, L. 2005. History: En....

Part 2. Department of Revenue

15-1-201. Administration of revenue laws - 15-1-201. Administration of revenue laws. (1) (a) The department has...

15-1-202. Enforcement of revenue laws - 15-1-202. Enforcement of revenue laws. (1) The department may direct...

15-1-203. Study of other tax systems - 15-1-203. Study of other tax systems. The department may investigate...

15-1-204. Consultation with governor - 15-1-204. Consultation with governor. The department shall consult and confer...

15-1-205. Biennial report -- contents - 15-1-205. Biennial report -- contents. (1) The department shall transmit...

15-1-206. Waiver of penalties -- interest - 15-1-206. Waiver of penalties -- interest. (1) The department may,...

15-1-207. Writeoff of collection of tax, penalty, or interest -- rules - 15-1-207. Writeoff of collection of tax, penalty, or interest --...

15-1-208. Signature alternatives for electronically filed returns - 15-1-208. Signature alternatives for electronically filed returns. (1) The director...

15-1-209. reserved - 15-1-209 reserved.

15-1-210. Taxpayer right to know -- centrally assessed property - 15-1-210. Taxpayer right to know -- centrally assessed property. (1)...

15-1-211. Uniform dispute review procedure -- notice -- appeal - 15-1-211. Uniform dispute review procedure -- notice -- appeal. (1)...

15-1-212. Mediation of valuation disputes -- centrally assessed and industrial properties - 15-1-212. Mediation of valuation disputes -- centrally assessed and industrial...

15-1-213. Mediation of valuation disputes -- other property taxpayers - 15-1-213. Mediation of valuation disputes -- other property taxpayers. (1)...

15-1-214. and 15-1-215 reserved - 15-1-214 and 15-1-215 reserved.

15-1-216. Uniform penalty and interest assessments for violation of tax provisions -- applicability -- exceptions -- uniform provision for interest on overpayments - 15-1-216. Uniform penalty and interest assessments for violation of tax...

15-1-217. Rulemaking authority - 15-1-217. Rulemaking authority. The department shall adopt rules that are...

15-1-218. Out-of-state collections -- authority to enter into contracts -- statutory appropriation - 15-1-218. Out-of-state collections -- authority to enter into contracts --...

15-1-219. and 15-1-220 reserved - 15-1-219 and 15-1-220 reserved.

15-1-221. Short title - 15-1-221. Short title. Sections 15-1-221 through 15-1-223 may be cited...

15-1-222. Taxpayer bill of rights - 15-1-222. (Temporary) Taxpayer bill of rights. The department of revenue...

15-1-223. Office of taxpayer assistance - 15-1-223. Office of taxpayer assistance. (1) The department of revenue...

15-1-224. through 15-1-229 reserved - 15-1-224 through 15-1-229 reserved.

15-1-230. Report on income tax credit to committee - 15-1-230. (Temporary) Report on income tax credit to committee. The...

15-1-231. Payment of taxes by credit card and other commercially acceptable means - 15-1-231. Payment of taxes by credit card and other commercially...

15-1-232. Deposit of money - 15-1-232. Deposit of money. Money received by the department from...

Part 3. Investigation and Hearings

15-1-301. Investigations by department - 15-1-301. Investigations by department. (1) The department of revenue may...

15-1-302. Witnesses -- oaths, contempt, and fees - 15-1-302. Witnesses -- oaths, contempt, and fees. (1) Oaths to...

15-1-303. Penalty for refusal to furnish information - 15-1-303. Penalty for refusal to furnish information. (1) If a...

Part 4. Protest Payments, Actions to Recover, and Alternative Remedies

15-1-401. Repealed - 15-1-401. Repealed. Sec. 7, Ch. 501, L. 1981. History: En....

15-1-402. Payment of property taxes or fees under protest - 15-1-402. Payment of property taxes or fees under protest. (1)...

15-1-403. Repealed - 15-1-403. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....

15-1-404. Other remedies superseded - 15-1-404. Other remedies superseded. The remedies hereby provided shall supersede...

15-1-405. Injunction not to be used to restrain enforcement of tax - 15-1-405. Injunction not to be used to restrain enforcement of...

15-1-406. Declaratory judgment - 15-1-406. Declaratory judgment. (1) An aggrieved taxpayer may bring a...

15-1-407. Alternative remedy -- procedure - 15-1-407. Alternative remedy -- procedure. (1) Except as provided in...

15-1-408. Alternative remedy -- judgment - 15-1-408. Alternative remedy -- judgment. If the district court determines...

15-1-409. Exclusion of certain property subject to property tax protest -- guaranteed tax base -- tax refund - 15-1-409. Exclusion of certain property subject to property tax protest...

15-1-410. through 15-1-420 reserved - 15-1-410 through 15-1-420 reserved.

15-1-421. Payment of taxes by negotiable instrument - 15-1-421. Payment of taxes by negotiable instrument. The department of...

Part 5. Disposition of Tax Proceeds

15-1-501. Repealed - 15-1-501. Repealed. Sec. 27, Ch. 475, L. 2007. History: En....

15-1-502. Repealed - 15-1-502. Repealed. Sec. 34, Ch. 455, L. 1993. History: En....

15-1-503. Refund of overpayment -- procedure - 15-1-503. Refund of overpayment -- procedure. (1) When there has...

15-1-504. Settlement of county treasurer with department - 15-1-504. Settlement of county treasurer with department. (1) Except as...

15-1-505. Repealed - 15-1-505. Repealed. Sec. 36, Ch. 451, L. 1993. History: En....

15-1-506. Repealed - 15-1-506. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....

15-1-507. through 15-1-515 reserved - 15-1-507 through 15-1-515 reserved.

15-1-516. Terminated - 15-1-516. Terminated. Sec. 39(2), Ch. 15, Sp. L. July 1992....

15-1-517. through 15-1-520 reserved - 15-1-517 through 15-1-520 reserved.

15-1-521. Property valuation improvement fund - 15-1-521. Property valuation improvement fund. There is an account in...

Part 6. Multistate Tax Compact

15-1-601. Compact adopted -- text - 15-1-601. Compact adopted -- text. The Multistate Tax Compact is...

15-1-602. Montana compact commissioner -- director of revenue - 15-1-602. Montana compact commissioner -- director of revenue. The director...

15-1-603. Alternate - 15-1-603. Alternate. The member representing this state on the multistate...

15-1-604. Not codified - 15-1-604. Not codified. Committee abolished. Sec. 1, 82A-1806, Ch. 272,...

Part 7. Collection of Delinquent Taxes -- Warrant for Distraint

15-1-701. Warrant for distraint - 15-1-701. Warrant for distraint. (1) A warrant for distraint is...

15-1-702. Issuance of warrant - 15-1-702. Issuance of warrant. (1) If a tax administered and...

15-1-703. Emergency issuance of warrant - 15-1-703. Emergency issuance of warrant. (1) The department may issue...

15-1-704. Filing with district court - 15-1-704. Filing with district court. (1) After issuing a warrant,...

15-1-705. Review - 15-1-705. Review. (1) Except as provided in 15-1-707, a taxpayer...

15-1-706. Execution upon warrant - 15-1-706. Execution upon warrant. (1) Upon receipt of a copy...

15-1-707. Emergency execution upon warrant - 15-1-707. Emergency execution upon warrant. (1) The department may execute...

15-1-708. Release of lien - 15-1-708. Release of lien. (1) Upon payment in full of...

15-1-709. Remedy not exclusive - 15-1-709. Remedy not exclusive. The use of the warrant for...

Part 8. Payment of Taxes by Electronic Funds Transfer

15-1-801. Definitions - 15-1-801. Definitions. As used in this part, the following definitions...

15-1-802. Taxes to be paid by electronic funds transfer -- limitation - 15-1-802. Taxes to be paid by electronic funds transfer --...

15-1-803. Rules - 15-1-803. Rules. The department shall adopt rules necessary to implement...

Part 10. Homeowner Property Tax Payment (Terminated)

15-1-1001. Terminated - 15-1-1001. Terminated. Sec. 15, Ch. 574, L. 1995. History: En....

15-1-1002. Terminated - 15-1-1002. Terminated. Sec. 15, Ch. 574, L. 1995. History: En....

15-1-1003. Terminated - 15-1-1003. Terminated. Sec. 15, Ch. 574, L. 1995. History: En....

15-1-1004. Terminated - 15-1-1004. Terminated. Sec. 15, Ch. 574, L. 1995. History: En....

15-1-1005. Terminated - 15-1-1005. Terminated. Sec. 15, Ch. 574, L. 1995. History: En....

15-1-1006. Terminated - 15-1-1006. Terminated. Sec. 15, Ch. 574, L. 1995. History: En....

15-1-1007. Terminated - 15-1-1007. Terminated. Sec. 15, Ch. 574, L. 1995. History: En....

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Montana Code Annotated Title 15. Taxation Chapter 1. Tax Administration

Montana Code Annotated
Title 15. Taxation
Chapter 1. Tax Administration