Title 15, Title 15

(Temporary -- effective on occurrence of contingency) Ambulance provider assessment fee. (1) Each ambulance provider shall pay to the department a uniform assessment fee of 5.75% of net operating revenues. (2) After the administration costs of the department are deducted, the dep…

(Temporary -- effective on occurrence of contingency) Relation to other taxes and fees. The assessment fee imposed under 15-27-102 is, in addition to any other taxes and fees, required to be paid by ambulance providers. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 202…

(Temporary -- effective on occurrence of contingency) Rulemaking authority. The department may adopt rules necessary to administer this part. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see chapter compiler's comment; terminates June 30, 2033--sec. 21, Ch. 420,…

(Temporary -- effective on occurrence of contingency) Reporting and collection of assessment fee. (1) On or before June 30 each year, an ambulance provider shall file with the department a report of its net operating revenue received during the previous calendar year. The report …

(Temporary -- effective on occurrence of contingency) Audit -- records. (1) The department may audit the records and other documents of an ambulance provider to ensure that the proper assessment fee has been collected. (2) The department may require the ambulance provider to prov…

(Temporary -- effective on occurrence of contingency) Periods of limitation. (1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the year for which a report is filed unless the notice of additional fees proposed to be as…

(Temporary -- effective on occurrence of contingency) Penalty and interest for delinquent fee. If an ambulance provider does not pay the required assessment fee on or before the due date of the report as provided in 15-27-105, penalty and interest, as provided in 15-1-216, must b…

(Temporary -- effective on occurrence of contingency) Estimated assessment fee on failure to file. For the purposes of ascertaining the correctness of any report, the department may: (1) examine or cause to have examined by a designated agent or representative any books, papers, …

(Temporary -- effective on occurrence of contingency) Deficiency assessment -- penalty and interest -- hearing. (1) (a) If the department determines that the amount of the assessment fee due is greater than the amount disclosed by the report, it shall mail the ambulance provider …

(Temporary -- effective on occurrence of contingency) Closing agreements. (1) The director of the department or a person authorized in writing by the director may enter into an agreement with an ambulance provider relating to the liability of the provider in respect to fees impos…

(Temporary -- effective on occurrence of contingency) Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of fees, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited ag…

(Temporary -- effective on occurrence of contingency) Warrant for distraint. If the assessment fee is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see…

For the purpose of this chapter, unless otherwise required by the context, the following definitions apply: (1) "Consumer price index" means the consumer price index, United States city average, for all items, for all urban consumers (CPI-U), using the 1982-84 base of 100, as pub…

For the purpose of raising revenue, the income required to be shown on returns under this chapter and taken as the basis for determining the tax may not be classified or held or construed to be property. All income except what has been expressly exempted under the provisions of t…

(Temporary) Rate of tax -- net long-term capital gains -- definitions. (1) Except as provided in subsection (2), there must be levied, collected, and paid for each tax year on the Montana taxable income of each taxpayer subject to this chapter a tax on the brackets of taxable inc…

(1) (a) Except as provided in 15-30-2106, a tax is imposed on each nonresident individual, estate, or trust equal to the tax computed under 15-30-2103 as if the nonresident individual, estate, or trust were a resident during the entire tax year, multiplied by the ratio of Montana…

(1) A separate tax is imposed on that portion of a lump-sum distribution for which a deduction was allowed by section 62(a)(8) of the Internal Revenue Code (now repealed). (2) The tax is 10% of the amount of tax determined under section 402(d) of the Internal Revenue Code that wa…

(1) Except as provided in subsection (2), compensation subject to withholding pursuant to Title 15, chapter 30, part 25, without regard to 15-30-2513, that is received by a nonresident for employment duties performed in this state, is excluded from Montana source income if: (a) t…

If a taxpayer changes status from that of resident to that of nonresident or from that of nonresident to that of resident during the tax year, the taxpayer shall file a return. If a resident obtains employment outside the state, income from the employment is taxable in Montana.

For purposes of this chapter: (1) the determination of marital status, dependent status, status as an association, partnership, or individual, and any other status must be made as provided in the Internal Revenue Code; and (2) the status that a taxpayer claims or elects in a fede…

If an independent liability fund established pursuant to Title 33, chapter 27, is terminated as provided in 33-27-119, the income from the principal distributed pursuant to 33-27-119(3) is taxable to that person or persons under the applicable provisions of this chapter.

(1) The items in subsection (2) are added to and the items in subsection (3) are subtracted from federal taxable income to determine Montana taxable income. (2) The following are added to federal taxable income: (a) to the extent that it is not exempt from taxation by Montana und…

(1) A tax is imposed on the fiduciaries or the beneficiaries of estates and trusts in the same manner and to the same extent as federal income tax is imposed on them under the Internal Revenue Code. (2) The fiduciary is responsible for making the return of income for the estate o…

The amount of tax is determined from Montana taxable income of an estate or trust as adjusted in 15-30-2120 by applying the rates contained in 15-30-2103 or, if applicable, the rate contained in 15-30-3704. Credits allowed to individuals under Title 15, chapter 30, also apply to …

Remedies available for the administration, enforcement, and collection of individual income taxes also apply to estates and trusts.

(1) Subject to the conditions provided in subsections (2) through (6), a resident of this state is allowed a credit against the taxes imposed by this chapter for: (a) income taxes imposed by and paid to another state or country on income taxable under this chapter; (b) the reside…

(1) The following tax credits must be reviewed during the biennium commencing July 1, 2021, and during each biennium commencing 8 years thereafter: (a) the credit for donations to innovative educational programs provided for in 15-30-2334, 15-30-3110, and 15-31-158; (b) the credi…

(1) Except as provided in subsection (3), a resident taxpayer is allowed as a credit against the tax imposed by 15-30-2103 a percentage of the credit allowed for the federal earned income credit for which the individual taxpayer is eligible for the tax year under section 32 of th…

(Temporary) Adoption tax credit -- rulemaking. (1) A resident taxpayer is allowed a credit against the tax imposed by 15-30-2103 or 15-30-2151 for the legal adoption of an eligible child on or after July 1, 2022. (2) The amount of the credit allowed under subsection (1) is equal …

(1) For the purposes of 15-30-2328 and this section, the following definitions apply: (a) (i) "Permanent, irrevocable fund" means a fund comprising cash, securities, mutual funds, or other investment assets established for a specific charitable, religious, educational, or eleemos…

(1) A taxpayer is allowed a tax credit against the taxes imposed by 15-30-2103 or 15-31-101 in an amount equal to 40% of the present value of the aggregate amount of the charitable gift portion of a planned gift made by the taxpayer during the year to any qualified endowment. The…

A contribution to a qualified endowment, as defined in 15-30-2327, by an estate qualifies for the credit provided in 15-30-2328 if the contribution is a planned gift or in 15-31-161 if the contribution is an outright gift to a qualified endowment. Any credit not used by the estat…

(Temporary) Credit for providing supplemental funding to public schools -- innovative educational program. There is a credit against tax liability under this chapter for a donation made to the educational improvement account as provided in 15-30-3110. (Terminates December 31, 202…

(Temporary) Qualified education individual income tax credit for contributions to student scholarship organization. There is a credit against tax liability under this chapter for a charitable donation made to a student scholarship organization as provided in 15-30-3111. (Terminat…

As used in 15-30-2337 through 15-30-2341, the following definitions apply: (1) "Claim period" means the tax year for individuals required to file Montana individual income tax returns and the calendar year for individuals not required to file returns. (2) "Claimant" means a perso…

(1) In order to be eligible to make a claim under 15-30-2337 through 15-30-2341, an individual: (a) must have reached age 62 or older during the claim period for which relief is sought; (b) must have resided in Montana for at least 9 months of that period; (c) must have occupied …

(1) Except as provided in subsection (3), a claim for relief must be submitted at the same time the claimant's individual income tax return is due. For an individual not required to file a tax return, the claim must be submitted on or before April 15 of the year following the yea…

The amount of the tax credit granted under the provisions of 15-30-2337 through 15-30-2341 is computed as follows: (1) In the case of a claimant who owns the homestead for which a claim is made, the credit is the amount of property tax billed less the deduction specified in subse…

(1) Only one claimant per household in a claim period under the provisions of 15-30-2337 through 15-30-2341 is entitled to relief. (2) Except as provided in subsection (3), a claim for relief may not be allowed for any portion of property taxes billed or rent-equivalent taxes pai…

There is allowed as a credit against the taxes imposed by 15-30-2103 a percentage of the credit allowed for qualified rehabilitation expenditures with respect to any certified historic building located in Montana as provided in 15-31-151.

(1) Subject to the provisions of 39-6-109, a taxpayer is allowed a credit against the tax imposed by chapter 31 or this chapter for employing a registered apprentice or registered veteran apprentice who works in Montana. (2) The credit may not exceed the taxpayer's tax liability …

(Temporary) Tax credit for trades education and training. (1) Subject to the provisions of this section, an employer taxpayer is allowed a credit against the tax imposed by chapter 31 or this chapter for expenses incurred in the provision of certain education and training of empl…

(1) Subject to the provisions of 39-11-404, a taxpayer is allowed an annual job growth incentive tax credit against the tax imposed by chapter 31 or this chapter for creating qualifying net employee growth in the state. (2) The amount of the credit is equal to 50% of the taxpayer…

(Temporary) Credit for unlocking public lands program -- definitions. (1) A taxpayer is allowed a credit against the taxes imposed by Title 15, chapter 30 or 31, in the amount of $750 for each qualified access to public land that is provided. The maximum credit that a taxpayer ma…

(1) The department shall charge any special revenue account that is funded by means of an income tax checkoff the actual and necessary cost to create the special revenue account and to place the checkoff on the income tax return. (2) In addition to the charges in subsection (1), …

(Temporary) Voluntary checkoff for nongame wildlife programs. (1) Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may contribute to the funding of nongame wildlife programs in Montana by marking the appropriate box on the state in…