Any insurer who issues a policy on a subject or risk located or to be performed in Montana through a nonresident licensee shall pay a premium tax on such policy to the state of Montana, in an amount and in the manner provided in 33-2-705.
Premium Tax Imposed On Policy Issued Through Nonresident Licensee
Mont. Code Ann. § 33-2-710, under Reports, Fees, and Taxes.
Mont. Code Ann. § 33-2-710