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Montana Statutes, Title 15

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Montana/Statutes

← All Montana coverage

Title 15

48 chapters · 1,098 sections in this title.

All chapters in Title 151,098 Ch 30, INDIVIDUAL INCOME TAX135 Ch 31, CORPORATE INCOME TAX OR ALTERNATIVE …90 Ch 70, GASOLINE AND VEHICLE FUELS TAXES87 Ch 6, PROPERTY SUBJECT TO TAXATION80 Ch 24, SPECIAL PROPERTY TAX APPLICATIONS70 Ch 1, TAX ADMINISTRATION67 Ch 23, CENTRALLY ASSESSED PROPERTY54 Ch 8, ASSESSMENT PROCEDURE42 Ch 7, APPRAISAL41 Ch 68, SALES TAX39 Ch 16, COLLECTION OF PROPERTY TAXES32 Ch 37, MINING LICENSE TAXES27 Ch 38, RESOURCE INDEMNITY TRUST AND GROUND …24 Ch 53, RETAIL TELECOMMUNICATIONS EXCISE TAX20

11 sections·Filtered byTitle 15✕Ch 50✕

Mont. Code Ann. § 15-50-101 Definitions
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As used in this chapter, the following definitions apply: (1) "Department" means the department of revenue as provided in 2-15-1301. (2) "Gross receipts" means all receipts from sources within the state, whether in the form of money, credits, or other valuable consideration, rece…
Mont. Code Ann. § 15-50-205 Tax Imposed On Gross Receipts From Public Contracts
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(1) A public contractor, unless the contractor constructs or works on a federal research facility, shall pay to the department a license fee in a sum equal to 1% of the gross receipts, as defined in 15-50-101, from public contracts during the income year in which the public contr…
Mont. Code Ann. § 15-50-206 Withholding License Fee From Payments -- Refunds
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(1) The prime contractor shall withhold the 1% license fee from payments to subcontractors and inform the department on prescribed forms of the amount of the 1% license fee in the prime contractor's account to be allocated and transferred to the subcontractor. The notification to…
Mont. Code Ann. § 15-50-207 Credit Against Other Taxes -- Credit For Personal Property Taxes And Certain Fees

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(1) (a) The additional license fees withheld or otherwise paid as provided in this chapter may be used as a credit on the contractor's corporate income tax provided for in chapter 31 of this title or on the contractor's income tax provided for in chapter 30, depending upon the ty…

Mont. Code Ann. § 15-50-301 Rules For Contractor's Return

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The department shall establish rules requiring public contractors to file a contractor's return showing public works contracts performed during a calendar year.

Mont. Code Ann. § 15-50-304 Statute Of Limitations

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(1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a public contractor's gross receipts tax return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the d…

Mont. Code Ann. § 15-50-307 Inspection Of Books Of Contractor

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The books and records of a public contractor must be subject to inspection by the department during reasonable hours.

Mont. Code Ann. § 15-50-308 Estimation Of Tax Upon Failure To File Statement Or Pay Tax -- Penalty And Interest -- Notice

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(1) If a person fails to file the statement required by 15-50-206 within the time required or fails to pay the tax required by this chapter on or before the date payment is due, the department shall determine as best it may the total gross income of the person from its contractin…

Mont. Code Ann. § 15-50-309 Penalty And Interest For Delinquency -- Waiver

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(1) License taxes due under this chapter become delinquent if not paid within 30 days after payment to the contractor. The department shall add to the amount of all delinquent license taxes penalty and interest as provided in 15-1-216. (2) Penalties imposed by 15-1-216 may be wai…

Mont. Code Ann. § 15-50-310 Warrant For Distraint

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If all or part of the tax imposed by this chapter is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any claim, lien, or demand that is filed and recorded after the warrant is i…

Mont. Code Ann. § 15-50-311 Disposal Of License Taxes

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License taxes collected under this chapter must be deposited by the department with the state treasurer, who shall, in accordance with the provisions of 17-2-124, credit the license taxes to the state general fund.