Subject to 15-10-420, if a government or governmental agency imposes a levy on a licensee by a special tax on the money deposited under the parimutuel system or upon or against a licensee's receipts, the licensee may withhold in addition to the percent and breakage provided for in 23-4-302 the amount of the tax levied.
Licensee's Right To Withhold Deposits
Mont. Code Ann. § 23-4-303, under Parimutuel Betting.
Mont. Code Ann. § 23-4-303