Montana § 15-23-213 - Assessment -- Allocation -- Taxable Value
Full text of Montana Montana Code Annotated § 15-23-213 — Assessment -- Allocation -- Taxable Value, with citation guidance and answers to common questions.
§ 15-23-213. Assessment -- Allocation -- Taxable Value
Assessment -- allocation -- taxable value. (1) The department of revenue shall assess the property in the name of the railroad car company owning the property unless the property is reported by another person leasing or operating the property. (2) The allocation of property to this state must be made on the basis of the car miles traveled within the state to the total car miles traveled unless the department by administrative rule adopts a different formula. (3) In determining taxable value, the department shall use the percentage rate "R", as provided in 15-6-145 , to achieve compliance with the requirements of the federal Railroad Revitalization and Regulatory Reform Act of 1976, as amended.
Frequently Asked Questions About Montana § 15-23-213
What does Montana Code Annotated § 15-23-213 cover?
Section 15-23-213 ("Assessment -- Allocation -- Taxable Value") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-23-213?
A common citation format is "Montana Code Annotated § 15-23-213" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-23-213 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.