Montana Code — 15
Browse 2,164 sections in division 15 of the Montana code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 15-1-101. Definitions
- § 15-1-102. Person Defined
- § 15-1-103. Disposal Of Tax Records -- Procedure
- § 15-1-104. Treasurers To Destroy Certain Tax Records
- § 15-1-105. Repealed
- § 15-1-106. Federal Tax Return Information
- § 15-1-107. Reserved
- § 15-1-108. Prohibition On Sales -- Restrictions On Certain Disclosures And Uses
- § 15-1-109. Prohibition On Tax Return Preparation Services -- Filing Electronic Returns
- § 15-1-110. Rulemaking Authority
- § 15-1-111. Repealed
- § 15-1-112. Repealed
- § 15-1-113. Repealed
- § 15-1-114. And 15-1-115 Reserved
- § 15-1-116. Manufactured Home Considered As Improvement To Real Property -- Requirements
- § 15-1-117. Repealed
- § 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
- § 15-1-120. Policy And Purpose
- § 15-1-121. Entitlement Share Payment -- Purpose -- Appropriation
- § 15-1-122. Fund Transfers
- § 15-1-123. Reimbursement For Class Eight Rate Reduction And Exemption -- Distribution -- Appropriations
- § 15-1-124. Reimbursement For Loss Of Revenue From Certain Fixed Mill Levies
- § 15-1-125. Through 15-1-139 Reserved
- § 15-1-140. Terminated
- § 15-1-141. Repealed
- § 15-1-142. Terminated
- § 15-1-143. Terminated
- § 15-1-144. Through 15-1-149 Reserved
- § 15-1-150. Digital Assets Taxation
- § 15-1-201. Administration Of Revenue Laws
- § 15-1-202. Enforcement Of Revenue Laws
- § 15-1-203. Study Of Other Tax Systems
- § 15-1-204. Consultation With Governor
- § 15-1-205. Biennial Report -- Contents
- § 15-1-206. Waiver Of Penalties -- Interest
- § 15-1-207. Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
- § 15-1-208. Signature Alternatives For Electronically Filed Returns
- § 15-1-209. Reserved
- § 15-1-210. Taxpayer Right To Know -- Centrally Assessed Property
- § 15-1-211. Uniform Dispute Review Procedure -- Notice -- Appeal
- § 15-1-212. Mediation Of Valuation Disputes -- Centrally Assessed And Industrial Properties
- § 15-1-213. Mediation Of Valuation Disputes -- Other Property Taxpayers
- § 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
- § 15-1-217. Rulemaking Authority
- § 15-1-218. Out-Of-State Collections -- Authority To Enter Into Contracts -- Statutory Appropriation
- § 15-1-219. And 15-1-220 Reserved
- § 15-1-221. Short Title
- § 15-1-222. Taxpayer Bill Of Rights
- § 15-1-223. Office Of Taxpayer Assistance
- § 15-1-224. Through 15-1-229 Reserved
- § 15-1-230. Report On Income Tax Credit To Committee
- § 15-1-231. Payment Of Taxes By Credit Card And Other Commercially Acceptable Means
- § 15-1-232. Deposit Of Money
- § 15-1-233. Electronic Taxpayer Communications -- Rulemaking
- § 15-1-301. Investigations By Department
- § 15-1-302. Witnesses -- Oaths, Contempt, And Fees
- § 15-1-303. Penalty For Refusal To Furnish Information
- § 15-1-401. Repealed
- § 15-1-402. Payment Of Property Taxes Or Fees Under Protest
- § 15-1-403. Repealed
- § 15-1-404. Other Remedies Superseded
- § 15-1-405. Injunction Not To Be Used To Restrain Enforcement Of Tax
- § 15-1-406. Declaratory Judgment
- § 15-1-407. Alternative Remedy -- Procedure
- § 15-1-408. Alternative Remedy -- Judgment
- § 15-1-409. Exclusion Of Certain Property Subject To Property Tax Protest -- Guaranteed Tax Base -- Tax Refund
- § 15-1-410. Through 15-1-420 Reserved
- § 15-1-421. Payment Of Taxes By Negotiable Instrument
- § 15-1-501. Repealed
- § 15-1-502. Repealed
- § 15-1-503. Refund Of Overpayment -- Procedure
- § 15-1-504. Settlement Of County Treasurer With Department
- § 15-1-505. Repealed
- § 15-1-506. Repealed
- § 15-1-507. Through 15-1-515 Reserved
- § 15-1-516. Terminated
- § 15-1-517. Through 15-1-520 Reserved
- § 15-1-521. Property Valuation Improvement Fund
- § 15-1-601. Compact Adopted -- Text
- § 15-1-602. Montana Compact Commissioner -- Director Of Revenue
- § 15-1-603. Alternate
- § 15-1-604. Not Codified
- § 15-1-701. Warrant For Distraint
- § 15-1-702. Issuance Of Warrant
- § 15-1-703. Emergency Issuance Of Warrant
- § 15-1-704. Filing With District Court
- § 15-1-705. Review
- § 15-1-706. Execution Upon Warrant
- § 15-1-707. Emergency Execution Upon Warrant
- § 15-1-708. Release Of Lien
- § 15-1-709. Remedy Not Exclusive
- § 15-1-801. Definitions
- § 15-1-802. Taxes To Be Paid By Electronic Funds Transfer -- Limitation
- § 15-1-803. Rules
- § 15-1-1001. Terminated
- § 15-1-1002. Terminated
- § 15-1-1003. Terminated
- § 15-1-1004. Terminated
- § 15-1-1005. Terminated
- § 15-1-1006. Terminated
- § 15-1-1007. Terminated
- § 15-1-2301. Terminated
- § 15-1-2302. Terminated
- § 15-1-2303. Terminated
- § 15-1-2304. Terminated
- § 15-1-2305. Definitions
- § 15-1-2306. Property Tax Rebate -- Penalty For False Or Fraudulent Claim
- § 15-1-2307. Property Tax Rebate -- Manner Of Claiming -- Limitations -- Appeals -- Statutory Appropriation
- § 15-2-101. Montana Tax Appeal Board -- Appointment Of Members -- Term Of Office
- § 15-2-102. Qualification And Compensation
- § 15-2-103. Organization, Quorum, Sessions
- § 15-2-104. Employees -- Expenses -- Minutes -- Rules
- § 15-2-105. Office, Furnishings, And Supplies
- § 15-2-106. Seal
- § 15-2-201. Powers And Duties
- § 15-2-301. Appeal Of County Tax Appeal Board Decisions -- Rulemaking
- § 15-2-302. Direct Appeal From Department Decision To Montana Tax Appeal Board -- Hearing
- § 15-2-303. Judicial Review -- Costs And Attorney Fees
- § 15-2-304. Petition For Interlocutory Adjudication
- § 15-2-305. Jurisdiction To Make Interlocutory Adjudication
- § 15-2-306. Board To Order Refund
- § 15-2-307. Repealed
- § 15-2-308. Repealed
- § 15-2-309. Repealed
- § 15-2-310. Repealed
- § 15-6-101. Property Subject To Taxation -- Classification
- § 15-6-102. Repealed
- § 15-6-103. Repealed
- § 15-6-104. Repealed
- § 15-6-105. Repealed
- § 15-6-106. Repealed
- § 15-6-107. Repealed
- § 15-6-108. Repealed
- § 15-6-109. Repealed
- § 15-6-110. Repealed
- § 15-6-111. Repealed
- § 15-6-112. Repealed
- § 15-6-113. Repealed
- § 15-6-114. Repealed
- § 15-6-115. Repealed
- § 15-6-116. Repealed
- § 15-6-117. Repealed
- § 15-6-118. Repealed
- § 15-6-119. Repealed
- § 15-6-120. Repealed
- § 15-6-121. Repealed
- § 15-6-122. Business Equipment Tax On Business Personal Property
- § 15-6-123. Through 15-6-130 Reserved
- § 15-6-131. Class One Property -- Description -- Taxable Percentage
- § 15-6-132. Class Two Property -- Description -- Taxable Percentage
- § 15-6-133. Class Three Property -- Description -- Taxable Percentage
- § 15-6-134. Class Four Property -- Description -- Taxable Percentage -- Definitions
- § 15-6-135. Class Five Property -- Description -- Taxable Percentage -- Exemption
- § 15-6-136. Repealed
- § 15-6-137. Class Seven Property -- Description -- Taxable Percentage
- § 15-6-138. Class Eight Property -- Description -- Taxable Percentage
- § 15-6-139. Repealed
- § 15-6-140. Repealed
- § 15-6-141. Class Nine Property -- Description -- Taxable Percentage
- § 15-6-142. Repealed
- § 15-6-143. Class Ten Property -- Description -- Taxable Percentage
- § 15-6-144. Repealed
- § 15-6-145. Class Twelve Property -- Description -- Taxable Percentage
- § 15-6-146. Repealed
- § 15-6-147. Repealed
- § 15-6-148. Repealed
- § 15-6-149. Repealed
- § 15-6-150. Repealed
- § 15-6-151. Renumbered 15-6-191
- § 15-6-152. Renumbered 15-6-192
- § 15-6-153. Repealed
- § 15-6-154. Repealed
- § 15-6-155. Repealed
- § 15-6-156. Class Thirteen Property -- Description -- Taxable Percentage
- § 15-6-157. Class Fourteen Property -- Description -- Taxable Percentage
- § 15-6-158. Class Fifteen Property -- Description -- Taxable Percentage
- § 15-6-159. Class Sixteen Property -- Description -- Taxable Percentage
- § 15-6-160. And 15-6-161 Reserved
- § 15-6-162. Class Seventeen Property -- Description -- Taxable Percentage
- § 15-6-163. Class Eighteen Property -- Description -- Taxable Percentage
- § 15-6-164. Through 15-6-190 Reserved
- § 15-6-191. Repealed
- § 15-6-192. Repealed
- § 15-6-193. Repealed
- § 15-6-194. Rules
- § 15-6-201. Governmental, Charitable, And Educational Categories -- Exempt Property
- § 15-6-202. Freeport Merchandise And Business Inventories Exemption -- Definitions
- § 15-6-203. Veterans' Exemptions -- Clubhouse -- Land -- Incompetent Veterans' Trusts
- § 15-6-204. Money And Credits Exemption
- § 15-6-205. State Water Conservation Projects Exempt
- § 15-6-206. Irrigation And Drainage Facilities -- When Exempt
- § 15-6-207. Agricultural Producer Exemptions -- Products -- Unused Beet Equipment -- Low-Value Buildings, Implements, And Machinery
- § 15-6-208. Mineral Exemptions -- Small Coal Or Metal Mines Producer -- Travertine -- Bentonite
- § 15-6-209. Community Services Buildings Exempt
- § 15-6-210. Repealed
- § 15-6-211. Repealed
- § 15-6-212. Repealed
- § 15-6-213. Down-Hole Equipment In Oil And Gas Wells Exempt
- § 15-6-214. Terminated
- § 15-6-215. Exemption For Motion Picture And Television Commercial Property
- § 15-6-216. Exemption Of Improvements Made To Commercial Buildings To Remove Barriers To Persons With Disabilities
- § 15-6-217. Exemption For Vehicle Of Certain Health Care Professionals
- § 15-6-218. Intangible Personal Property Exemption
- § 15-6-219. Personal And Other Property Exemptions
- § 15-6-220. Agricultural Processing Facilities Exemption
- § 15-6-221. Exemption For Rental Housing Providing Affordable Housing To Lower-Income Tenants
- § 15-6-222. Repealed
- § 15-6-223. Timber Exemption
- § 15-6-224. Nonfossil Energy Generation
- § 15-6-225. Small Electrical Generation Equipment Exemption
- § 15-6-226. Terminated
- § 15-6-227. Property On Railroad Land Leased By Nonprofit Organizations
- § 15-6-228. Property Subject To Registration Fee
- § 15-6-229. Exemption For Land Adjacent To Transmission Line Right-Of-Way Easement -- Application -- Limitations
- § 15-6-230. Temporary Exemption For Certain Tribal Property -- Rulemaking
- § 15-6-231. Terminated
- § 15-6-232. Terminated
- § 15-6-233. Terminated
- § 15-6-234. Duty To Report Change In Use
- § 15-6-235. New Property Tax Exemptions -- Department Notification To Local Governments
- § 15-6-236. Reserved
- § 15-6-237. Periodic Review Of Exempt Property -- Rulemaking
- § 15-6-238. Public Information On Exempt Property
- § 15-6-239. Reserved
- § 15-6-240. Intangible Land Value Property Exemption -- Application Procedure
- § 15-6-241. Mobile Home Exemption
- § 15-6-242. Exemption -- Abandoned Housetrailer, Manufactured Home, Or Mobile Home
- § 15-6-243. Fiber Optic Or Coaxial Cable Abatement -- Wireless Infrastructure Abatement -- Review And Comment By Local Taxing Jurisdictions
- § 15-6-244. Temporary Exemption For Residential Subdivision Development -- Rulemaking
- § 15-6-245. Statement Of Potential Tax Liability -- Rulemaking Authority
- § 15-6-301. Definitions
- § 15-6-302. Property Tax Assistance -- Rulemaking
- § 15-6-303. And 15-6-304 Reserved
- § 15-6-305. Property Tax Assistance Program -- Fixed Or Limited Income -- Inflation Adjustments
- § 15-6-306. Through 15-6-310 Reserved
- § 15-6-311. Disabled Veteran Program
- § 15-6-312. Time Period For Property Tax Assistance
- § 15-6-313. Reserved
- § 15-6-314. Injured First Responder Program
- § 15-6-401. Legislative Findings -- Local Government Charters And Fixed Mill Levy Limits Superseded
- § 15-6-402. Definitions
- § 15-6-403. And 15-6-404 Reserved
- § 15-6-405. Homestead Reduced Tax Rate -- Application -- Limitations
- § 15-6-406. Reserved
- § 15-6-407. Refund For Failure To Claim Homestead Reduced Tax Rate -- Statutory Appropriation
- § 15-6-408. Through 15-6-410 Reserved
- § 15-6-411. Rental Property Reduced Tax Rate -- Application -- Limitations
- § 15-6-412. Through 15-6-414 Reserved
- § 15-6-415. Homestead And Rental Property Reduced Tax Rates -- Improper Approval -- Penalty For False Or Fraudulent Application
- § 15-6-416. And 15-6-417 Reserved
- § 15-6-418. Appeal Or Denial Of Reduced Tax Rate
- § 15-6-419. Through 15-6-424 Reserved
- § 15-6-425. Rulemaking Authority
- § 15-6-501. Short Title
- § 15-6-502. Legislative Purpose
- § 15-6-503. Definitions
- § 15-6-504. Petition -- Approval Or Denial By Local Government -- Compelling Need For Senior Care And Housing Development Project
- § 15-6-505. Projects Subject To Existing Development Laws -- Preference For Senior Care Facilities And Housing Authorized
- § 15-6-506. Temporary Exemption For Senior Care And Housing Development Project -- Rulemaking
- § 15-6-507. Reports To Local Government By Tax-Exempt Senior Care And Housing Sponsor
- § 15-6-508. Rulemaking
- § 15-6-701. Property Tax Assistance For Primary Residences
- § 15-6-702. State Property Tax Assistance Account
- § 15-6-703. Certification Of Primary Residence For State Property Tax Assistance -- Rulemaking -- Definition
- § 15-6-704. State Property Tax Assistance -- Penalty For False Or Fraudulent Application
- § 15-6-705. Appeal Of Denial Of Certification Of Primary Residence
- § 15-7-101. Classification And Appraisal -- Duties Of Department Of Revenue
- § 15-7-102. Notice Of Classification, Market Value, And Taxable Value To Owners -- Appeals
- § 15-7-103. Classification And Appraisal -- General And Uniform Methods
- § 15-7-104. Repealed
- § 15-7-105. Purpose
- § 15-7-106. Courses Of Instruction, Examination, And Certification -- Additional Courses
- § 15-7-107. Certification Required
- § 15-7-108. Land Split
- § 15-7-109. Reserved
- § 15-7-110. Purpose -- Reappraisal Cycle
- § 15-7-111. Periodic Reappraisal Of Certain Taxable Property
- § 15-7-112. Equalization Of Valuations
- § 15-7-113. Program Exclusive
- § 15-7-114. Law Supplemental
- § 15-7-115. Through 15-7-120 Reserved
- § 15-7-121. Repealed
- § 15-7-122. Repealed
- § 15-7-123. Through 15-7-130 Reserved
- § 15-7-131. Policy
- § 15-7-132. Repealed
- § 15-7-133. Repealed
- § 15-7-134. Repealed
- § 15-7-135. And 15-7-136 Reserved
- § 15-7-137. Department Of Revenue Notification Of New Construction By Local Governments And Department Of Labor And Industry
- § 15-7-138. Notice Of Classification And Appraisal To Single Address For Owners Of Undivided Interest
- § 15-7-139. Requirements For Entry On Property By Property Valuation Staff Employed By Department -- Authority To Estimate Value Of Property Not Entered -- Rules
- § 15-7-140. Notice Appraisal And Audit -- Statement Of Rights
- § 15-7-141. County Notification Of Proposed Valuation Decrease -- Meeting
- § 15-7-201. Legislative Intent -- Value Of Agricultural Property
- § 15-7-202. Eligibility Of Land For Valuation As Agricultural
- § 15-7-203. Agricultural Uses Only Considered In Valuation
- § 15-7-204. Repealed