Montana § 15-59-105 - Quarterly Statement And Payment Of Tax
Full text of Montana Montana Code Annotated § 15-59-105 — Quarterly Statement And Payment Of Tax, with citation guidance and answers to common questions.
§ 15-59-105. Quarterly Statement And Payment Of Tax
Quarterly statement and payment of tax. (1) Each person shall, within 30 days after the end of each quarter, make out on forms prescribed by the department of revenue and deliver to the department a statement showing the total number of tons of cement or gypsum produced by the person or used by the person in the manufacture of the respective articles or products enumerated in 15-59-101 (2) and 15-59-102 or imported by the person into the state of Montana for sale or use during each month of the quarter and during the whole quarter and other information that the department may require, together with the total amount due to the state as license taxes for the quarter. (2) The annual license tax as imposed by 15-59-102 must be paid in quarterly installments for the quarters ending March 31, June 30, September 30, and December 31 of each year, and the amount of the license tax due for each quarter must be paid to the department within 30 days after the end of each quarter and at the same time the statement is delivered to the department. (3) Any person engaged in carrying on a cement production business at more than one place or operating more than one factory or plant in this state may include all locations in one statement. (4) The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-59-105
What does Montana Code Annotated § 15-59-105 cover?
Section 15-59-105 ("Quarterly Statement And Payment Of Tax") 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 § 15-59-105?
A common citation format is "Montana Code Annotated § 15-59-105" (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 § 15-59-105 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.