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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

13 sections·Filtered byTitle 15✕Ch 59✕

Mont. Code Ann. § 15-59-101 Definitions
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(1) The word "import" shall include and mean to receive into any person's possession or custody first after its arrival and coming to rest at destination within the state of Montana of any cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cemen…
Mont. Code Ann. § 15-59-102 License Tax On Producers And Importers Of Gypsum And Cement
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Every person engaged in or carrying on the business in the state of producing or manufacturing cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum and any person who imports into this state any such products for sale or use must …
Mont. Code Ann. § 15-59-104 Manufacturers To Keep Records
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Each person subject to 15-59-102 shall keep a record in the form required by the department of all cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum manufactured or produced by the person in this state. The records must at all …
Mont. Code Ann. § 15-59-105 Quarterly Statement And Payment Of Tax

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(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 manufa…

Mont. Code Ann. § 15-59-106 Procedure To Estimate Tax On Failure To File Statement -- Penalty And Interest

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(1) If a person fails to file any statement required by 15-59-105 within the time required or fails to pay the tax required by this part on or before the date the payment is due, the department shall, immediately after the time has expired, determine the amounts of the respective…

Mont. Code Ann. § 15-59-107 Warrant For Distraint

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If all or part of the tax imposed by this part 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 other claim, lien, or demand thereafter filed and recorded.

Mont. Code Ann. § 15-59-108 Deposit Of Taxes

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All license taxes collected under the provisions of this part must, in accordance with the provisions of 17-2-124, be deposited to the credit of the general fund of the state.

Mont. Code Ann. § 15-59-109 License Tax Supplemental

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The license taxes herein provided for shall be in addition to all taxes and fees now required to be paid by the persons subject to the provisions of this part.

Mont. Code Ann. § 15-59-110 Duty To File Statement

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It shall be unlawful for any person to fail, neglect, or refuse to file any statement or certificate required by 15-59-105 in the manner or within the time herein required or to make such statement false in any particular.

Mont. Code Ann. § 15-59-112 Deficiency Assessment -- Review -- Penalty And Interest

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(1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, as provided in 15-1-211, of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant…

Mont. Code Ann. § 15-59-113 Credit For Overpayment -- Interest On Overpayment

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(1) If the department determines that the amount of tax, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or…

Mont. Code Ann. § 15-59-114 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 return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purpo…

Mont. Code Ann. § 15-59-121 Penalty For Violations

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Any violation of the provisions of 15-59-101, 15-59-102, 15-59-104 through 15-59-106, 15-59-110, 15-59-112, or 15-59-113 shall be deemed a misdemeanor and shall be punished by a fine not exceeding $500 or by imprisonment in the county jail not exceeding 6 months or by both such f…