Montana Code Annotated
Title 15. Taxation
Chapter 50. Public Contractor's Fees and Tax

Part 1. General Provisions

15-50-101. Definitions - 15-50-101. Definitions. As used in this chapter, the following definitions...

15-50-102. Renumbered 37-71-102 - 15-50-102. Renumbered 37-71-102. Code Commissioner, 1983.

15-50-103. Renumbered 37-71-103 - 15-50-103. Renumbered 37-71-103. Code Commissioner, 1983.

15-50-104. Renumbered 37-71-104 - 15-50-104. Renumbered 37-71-104. Code Commissioner, 1983.

15-50-105. Renumbered 37-71-105 - 15-50-105. Renumbered 37-71-105. Code Commissioner, 1983.

Part 2. Tax on Contractors

15-50-201. Renumbered 37-71-201 - 15-50-201. Renumbered 37-71-201. Code Commissioner, 1983.

15-50-202. Renumbered 37-71-202 - 15-50-202. Renumbered 37-71-202. Code Commissioner, 1983.

15-50-203. Renumbered 37-71-203 - 15-50-203. Renumbered 37-71-203. Code Commissioner, 1983.

15-50-204. Renumbered 37-71-204 - 15-50-204. Renumbered 37-71-204. Code Commissioner, 1983.

15-50-205. Tax imposed on gross receipts from public contracts - 15-50-205. Tax imposed on gross receipts from public contracts. (1)...

15-50-206. Withholding license fee from payments -- refunds - 15-50-206. Withholding license fee from payments -- refunds. (1) The...

15-50-207. Credit against other taxes -- credit for personal property taxes and certain fees - 15-50-207. Credit against other taxes -- credit for personal property...

15-50-208. through 15-50-210 reserved - 15-50-208 through 15-50-210 reserved.

15-50-211. Renumbered 37-71-211 - 15-50-211. Renumbered 37-71-211. Code Commissioner, 1983.

15-50-212. Renumbered 37-71-212 - 15-50-212. Renumbered 37-71-212. Code Commissioner, 1983.

15-50-213. Renumbered 37-71-213 - 15-50-213. Renumbered 37-71-213. Code Commissioner, 1983.

Part 3. Contractor's Tax Return

15-50-301. Rules for contractor's return - 15-50-301. Rules for contractor's return. The department shall establish rules...

15-50-302. Renumbered 37-71-301 - 15-50-302. Renumbered 37-71-301. Code Commissioner, 1983.

15-50-303. Renumbered 37-71-302 - 15-50-303. Renumbered 37-71-302. Code Commissioner, 1983.

15-50-304. Statute of limitations - 15-50-304. Statute of limitations. (1) Except as otherwise provided in...

15-50-305. and 15-50-306 reserved - 15-50-305 and 15-50-306 reserved.

15-50-307. Inspection of books of contractor - 15-50-307. Inspection of books of contractor. The books and records...

15-50-308. Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice - 15-50-308. Estimation of tax upon failure to file statement or...

15-50-309. Penalty and interest for delinquency -- waiver - 15-50-309. Penalty and interest for delinquency -- waiver. (1) License...

15-50-310. Warrant for distraint - 15-50-310. Warrant for distraint. If all or part of the...

15-50-311. Disposal of license taxes - 15-50-311. Disposal of license taxes. License taxes collected under this...