Montana § 15-24-1205 - Privilege Tax -- Assessment And Collection -- No Lien
Full text of Montana Montana Code Annotated § 15-24-1205 — Privilege Tax -- Assessment And Collection -- No Lien, with citation guidance and answers to common questions.
§ 15-24-1205. Privilege Tax -- Assessment And Collection -- No Lien
Privilege tax -- assessment and collection -- no lien. The tax imposed hereunder shall be assessed to such possessors or users of the tax-exempt property upon the same forms and shall be collected and distributed at the same time and in the same manner as taxes assessed to owners, possessors, or other claimants of property which is subject to ad valorem taxation, except that such taxes shall not become a lien against the property and no such tax-exempt property may be attached, encumbered, sold, or otherwise affected for the collection of the tax imposed hereunder.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-24-1205
What does Montana Code Annotated § 15-24-1205 cover?
Section 15-24-1205 ("Privilege Tax -- Assessment And Collection -- No Lien") 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 § 15-24-1205?
A common citation format is "Montana Code Annotated § 15-24-1205" (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 § 15-24-1205 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.