Title 15, Title 15

The member representing this state on the multistate tax commission may be represented by an alternate designated by the member.

(1) A warrant for distraint is an order, under the official seal of the department or of the department of transportation, directed to a sheriff of a county of Montana or to an agent authorized by law to collect a tax. The order commands the recipient to levy on and sell the real…

(1) If a tax administered and collected by the department is not paid within 30 days of the due date, the department may issue a notice to the taxpayer that unless payment is received within 30 days of the date of the notice a warrant for distraint may be issued. Thirty days afte…

(1) The department may issue a warrant for distraint without waiting for the expiration of either 30-day period provided for in 15-1-702 if: (a) the department determines that the collection of the tax is or may be jeopardized because of the delay imposed by the waiting period; o…

(1) After issuing a warrant, the department may file the warrant with the clerk of a district court. The clerk shall file the warrant in the judgment docket, with the name of the taxpayer listed as the judgment debtor. (2) A copy of the filed warrant may be sent by the department…

(1) Except as provided in 15-1-707, a taxpayer has the right to a review of the tax liability pursuant to 15-1-211 prior to execution on a filed warrant for distraint. (2) The department must provide notice of the right to review to the taxpayer. This notice may be given prior to…

(1) Upon receipt of a copy of the filed warrant and notice from the department by electronic or other means that the applicable hearing provisions have been complied with, the sheriff or agent authorized to collect the tax shall proceed to execute upon the warrant in the same man…

(1) The department may execute upon a filed warrant for distraint without providing an opportunity for a hearing prior to execution if the department determines that the collection of the tax is jeopardized because of the delay imposed by the hearing requirement. (2) When the pro…

(1) Upon payment in full of the unpaid tax plus accumulated penalty, if any, and accumulated interest, the department shall release the lien acquired by filing the warrant for distraint. (2) Upon partial payment or whenever the department determines that a release or partial rele…

The use of the warrant for distraint provided for in 15-1-701 through 15-1-708 is not exclusive, and the department may use any other remedy provided by law for the collection of tax debts.

As used in this part, the following definitions apply: (1) "Department" means the department of revenue provided for in 2-15-1301. (2) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that i…

All taxes due the state must be paid by electronic funds transfer whenever the amount due is $50,000 or greater. Whenever the payment of taxes is required to be made by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, th…

The department shall adopt rules necessary to implement this part, including but not limited to rules: (1) coordinating the filing of tax returns with the payment of taxes by electronic funds transfer; (2) specifying the form and methods of acceptable electronic payments; (3) spe…

There is a Montana tax appeal board composed of three members appointed by the governor for staggered terms with the advice and consent of the senate. However, a member appointed may serve until the next regular session of the legislature without the advice and consent of the sen…

(1) To be appointed a member of the Montana tax appeal board, a person must possess knowledge of the subject of taxation and skill in matters relating to taxation. A member may not hold any other state office or any office under the government of the United States or under the go…

The members of the Montana tax appeal board shall, without delay, meet at the state capital, and the governor shall designate one of their members as presiding officer. A majority of the board constitutes a quorum. The board is in continuous session and must be open for the trans…

The Montana tax appeal board may appoint a secretary and employ other persons as experts, assistants, clerks, and stenographers as may be necessary to perform the duties that may be required of it. The total expenses of the board may not exceed, in the aggregate during any fiscal…

The board shall keep its office at the capital and shall be provided with suitable and necessary offices and office furniture, printing, supplies, stationery, books, periodicals, and financial and commercial reports.

The Montana tax appeal board shall have a seal and the seal must have the following words engraved on it, "Tax Appeal Board of the State of Montana". The board shall authenticate all of its orders, records, and proceedings with the seal, and the courts of this state shall take ju…

(1) It is the duty of the Montana tax appeal board to: (a) prescribe rules for the tax appeal boards of the different counties in the performance of their duties and for this purpose may schedule meetings of county tax appeal boards, and it is the duty of all invited county tax a…

(1) (a) The county tax appeal board shall mail a copy of its decision to the taxpayer and to the property assessment division of the department of revenue. (b) If the appearance provisions of 15-15-103 have been complied with, a person or the department on behalf of the state or …

(1) (a) An appeal of a final decision of the department of revenue involving one of the matters provided for in subsection (1)(b) must be made to the Montana tax appeal board. (b) Final decisions of the department for which appeals are provided in subsection (1)(a) are final deci…

(1) Any party to an appeal before the Montana tax appeal board who is aggrieved by a final decision is entitled to judicial review under this part. (2) Proceedings for review must be instituted by filing a petition in district court in the county in which the taxable property or …

(1) (a) Either party, within 30 days of the filing of an answer to an appeal before the Montana tax appeal board, may file a petition for an interlocutory adjudication under 15-2-305. The petition may be filed with the district court: (i) in the first judicial district; (ii) in t…

A district court may make an interlocutory adjudication of an issue pending before the Montana tax appeal board if that issue involves procedure, the admissibility of evidence, or a substantive question of law and does not require the determination of a question of fact. If the p…

(1) In any appeal before the Montana tax appeal board when a taxpayer has paid property taxes or fees under written protest and the taxes or fees are held by the treasurer of a unit of local government in a protest fund, the Montana tax appeal board shall enter judgment, exclusiv…

(1) All property in this state is subject to taxation, except as provided otherwise. (2) For the purpose of taxation, the taxable property in the state shall be classified in accordance with this part.

A personal property tax applied to any class of personal property, excluding livestock, described in this part that belongs to, is claimed by, or is in the possession of or under the control or management of a sole proprietor, firm, association, partnership, business, corporation…

(1) Class one property includes the annual net proceeds of all mines and mining claims except bentonite, coal, and metal mines. (2) Class one property is taxed at 100% of its annual net proceeds after deducting the expenses specified and allowed by 15-23-503 or, for talc, as prov…

(1) Class two property includes the annual gross proceeds of metal mines. (2) Class two property is taxed at 3% of its annual gross proceeds, as defined in 15-23-801.

(1) Class three property includes: (a) agricultural land as defined in 15-7-202; (b) nonproductive patented mining claims outside the limits of an incorporated city or town held by an owner for the ultimate purpose of developing the mineral interests on the property. For the purp…

(1) Class four property includes: (a) all land, except that specifically included in another class; (b) (i) all improvements, including single-family residences, trailers, manufactured homes, or mobile homes used as a residence, except those specifically included in another class…

(1) Class five property includes: (a) all property used and owned by cooperative rural electrical and cooperative rural telephone associations organized under the laws of Montana, except property owned by cooperative organizations described in 15-6-137(1)(a); (b) air and water po…

(1) Except as provided in subsection (2), class seven property includes: (a) all property owned by cooperative rural electrical associations that serve less than 95% of the electricity consumers within the incorporated limits of a city or town, except rural electric cooperative p…

(1) Class eight property includes: (a) all agricultural implements and equipment that are not exempt under 15-6-207 or 15-6-220; (b) all mining machinery, fixtures, equipment, tools that are not exempt under 15-6-219, and supplies except those included in class five under 15-6-13…

(1) Class nine property includes: (a) centrally assessed allocations of an electric power company or centrally assessed allocations of an electric power company that owns or operates transmission or distribution facilities or both; (b) if congress passes legislation that allows t…

(1) Class ten property includes all forest lands, as defined in 15-44-102, and property described in subsection (2). (2) Any parcel of growing timber totaling less than 15 acres qualifies as class ten property if, in a prior year, the parcel totaled 15 acres or more and qualified…

(1) Class twelve property includes all property of a railroad car company as defined in 15-23-211, all railroad transportation property as described in the Railroad Revitalization and Regulatory Reform Act of 1976 as it read on January 1, 1986, and all airline transportation prop…

(1) Except as provided in subsections (2)(a) through (2)(i), class thirteen property includes: (a) electrical generation facilities, except wind generation facilities, biomass generation facilities, and energy storage facilities classified under 15-6-157, of a centrally assessed …

(1) Class fourteen property includes: (a) wind generation facilities of a centrally assessed electric power company; (b) wind generation facilities owned or operated by an exempt wholesale generator or an entity certified as an exempt wholesale generator pursuant to 42 U.S.C. 164…

(1) Class fifteen property includes: (a) carbon dioxide pipelines certified by the department of environmental quality under 15-24-3112 for the transportation of carbon dioxide for the purposes of sequestration or for use in closed-loop enhanced oil recovery operations; (b) quali…

(1) Class sixteen property includes high-voltage direct-current converter stations that are constructed in a location and manner so that the converter station can direct power to two different regional power grids. (2) Class sixteen property does not include property described in…

(1) Class seventeen property includes the land, improvements, furniture, fixtures, equipment, tools that are not exempt under 15-6-219, and supplies except those included in class five under 15-6-135 of a qualified data center. (2) (a) "Qualified data center" means the land, impr…

(1) (a) Subject to subsection (1)(b), class eighteen property includes the land, improvements, furniture, fixtures, equipment, tools that are not exempt under 15-6-219, and supplies, except those included in class five property under 15-6-135 of a green hydrogen facility, green h…

(1) The department of revenue shall adopt rules for the implementation of 15-6-163 and this section, including: (a) the valuation of property and administration of property classified under 15-6-163; and (b) rules necessary for certification and compliance with 15-6-163. (2) The …

(1) The following categories of property are exempt from taxation: (a) except as provided in 15-24-1203, the property of: (i) the United States, except: (A) if congress passes legislation that allows the state to tax property owned by the federal government or an agency created b…