Montana Code Annotated
Title 15. Taxation
Chapter 65. Lodging Facility Use Tax

Part 1. General Provisions

15-65-101. Definitions - 15-65-101. Definitions. For purposes of this part, the following definitions...

15-65-102. Rulemaking authority - 15-65-102. Rulemaking authority. The department of revenue shall adopt such...

15-65-103. through 15-65-110 reserved - 15-65-103 through 15-65-110 reserved.

15-65-111. Tax rate - 15-65-111. Tax rate. There is imposed on the user of...

15-65-112. Collection and reporting - 15-65-112. Collection and reporting. (1) The seller of accommodations shall...

15-65-113. Audits -- records - 15-65-113. Audits -- records. (1) The department of revenue may...

15-65-114. Seller's permit -- application to department -- collection by short-term rental marketplace - 15-65-114. Seller's permit -- application to department -- collection by...

15-65-115. Failure to pay or file -- penalty and interest -- review -- interest - 15-65-115. Failure to pay or file -- penalty and interest...

15-65-116. Credit for overpayment -- interest on overpayment - 15-65-116. Credit for overpayment -- interest on overpayment. (1) If...

15-65-117. through 15-65-120 reserved - 15-65-117 through 15-65-120 reserved.

15-65-121. Distribution of tax proceeds - 15-65-121. (Temporary) Distribution of tax proceeds. (1) The proceeds of...

15-65-122. Qualification of nonprofit entities for receipt of funds -- limitation on administrative costs - 15-65-122. Qualification of nonprofit entities for receipt of funds --...

15-65-123. through 15-65-130 reserved - 15-65-123 through 15-65-130 reserved.

15-65-131. State agencies to account for in-state lodging expenditures - 15-65-131. State agencies to account for in-state lodging expenditures. Each...

15-65-132. through 15-65-135 reserved - 15-65-132 through 15-65-135 reserved.

15-65-136. Terminated - 15-65-136. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992....