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48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-24-301 Personal Property Brought Into State -- Assessment -- Exceptions -- Custom Combine Equipment
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(1) Except as provided in subsections (2) through (6), the following property is subject to taxation and assessment for all taxes levied that year in the county in which it is located: (a) personal property, excluding livestock, brought into this state at any time during the year…
Mont. Code Ann. § 15-24-302 Collection Procedure
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All property mentioned in 15-24-301 is assessed at the same value as property of like kind and character, and the assessment, levy, and collection of the tax are governed by the provisions of 15-8-408, 15-16-119, 15-16-404, 15-17-911, and 15-24-202, except livestock taxation gove…
Mont. Code Ann. § 15-24-303 Proration Of Tax On Personal Property -- Refund
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(1) The tax on personal property brought, driven, coming into, or otherwise located in the state on or after the assessment date must be prorated according to the ratio that the remaining number of months in the year bears to the total number of months in the year. This section d…
Mont. Code Ann. § 15-24-304 Prorated Fee In Lieu Of Tax -- Aircraft
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(1) A person who acquires an aircraft required to be registered under subsections (2) through (6) of 67-3-201 after March 1 in any year shall register the aircraft within 30 days of acquiring it. (2) The fee in lieu of tax must be prorated for aircraft registered for a period les…