Title 15, Title 15

(1) Except as provided by section 6103 of the Internal Revenue Code, 26 U.S.C. 6103, and subsection (2) of this section, it is unlawful to knowingly or purposely divulge or make known in any manner any federal tax return or federal tax return information submitted on state tax re…

(1) (a) Subject to subsection (1)(b), a tax return preparer may not sell, receive any consideration for, or otherwise disclose tax return information for the benefit of the tax return preparer or of any persons controlling, controlled by, or under common control of the tax return…

The department may not provide electronic individual income tax preparation services. However, the department may provide for the filing of electronic individual income tax forms that include mathematical computations of line items on the electronic forms. The department is encou…

The department may adopt rules to administer and enforce the provisions of 15-1-108 and 15-1-109.

(1) A manufactured home must be considered an improvement to real property for tax purposes if: (a) the running gear is removed; (b) the manufactured home is attached to a permanent foundation so that it is no longer capable of being drawn over public highways and it is placed on…

(1) A manufactured home previously declared to be real property under the provisions of 15-1-116 must be considered as personal property for tax purposes if: (a) the manufactured home is removed from its permanent foundation and running gear is attached so that it is capable of b…

A mobile home, manufactured home, or housetrailer that is considered an improvement as defined in 15-1-101 may not be identified as a mobile home in state and local property databases or through the internet unless the distinction is required for property valuation or property ta…

(1) The purpose of Chapter 574, Laws of 2001, is to establish a financial partnership between state and local governments. (2) This partnership is founded on trust and is committed to protecting and promoting the financial interests of cities, towns, counties, local schools, spec…

(Subsection (7)(d) effective on occurrence of contingency) Entitlement share payment -- purpose -- appropriation. (1) As described in 15-1-120(3), each local government is entitled to an annual amount that is the replacement for revenue received by local governments for diminishm…

(1) There is transferred from the state general fund to the adoption services account, provided for in 42-2-105, a base amount of $59,209, and the amount of the transfer must be increased by 10% in each succeeding fiscal year. (2) For each fiscal year, there is transferred from t…

(1) Except as provided in subsection (2), for the tax rate reductions in 15-6-138(3), the increased exemption amount in 15-6-138(4), the effective tax rate reductions on property under 15-6-145 because of the rate reductions required by the amendments of 15-6-138 in section 2, Ch…

(Effective on occurrence of contingency -- temporary) Reimbursement for loss of revenue from certain fixed mill levies. (1) The department shall reimburse each taxing entity as provided in this section for the revenue loss resulting from the tax rate reductions in 15-6-134 as ame…

(1) Digital assets used as a method of payment may not be subject to any additional tax, withholding, assessment, or charge by the state or a local government that is based solely on the use of the digital asset as the method of payment. (2) Nothing in this section prohibits the …

(1) (a) The department has general supervision over the administration of the assessment and tax laws of the state, except Title 15, chapters 70 and 71, and over any officers of municipal corporations having any duties to perform under the laws of this state relating to taxation …

(1) The department may direct proceedings, actions, and prosecutions to be instituted to enforce the laws relating to the penalties, liabilities, and punishment of public officials and persons or their agents for failure or neglect to comply with the provisions of the statutes, e…

The department may investigate the tax systems of other states and countries and formulate and recommend legislation for the better administration of the fiscal laws so as to secure just and equal taxation and improvement in the system of taxation and the economical expenditure o…

The department shall consult and confer with the governor of the state upon the subject of taxation, the administration of the laws relating thereto, and the progress of the work of the department and furnish the governor with assistance that the governor may require.

(1) The department shall transmit to the governor 20 days before the meeting of the legislature and make available to the legislature and the public a report of the department showing all the taxable property of the state, counties, and cities and its value. The department shall …

(1) The department may, in its discretion, waive, for reasonable cause, any penalty assessed by the department. (2) Whenever the department waives a penalty provided for in this title, it also may, in its discretion, waive interest not to exceed $500 due for each tax period. When…

(1) The department of revenue may write off the collection of any tax, penalty, or interest due to the state under this title when the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest. The department shall …

(1) The director of revenue may accept tax returns, reports, and documents filed electronically and may prescribe, by rule, methods for signing, subscribing, or verifying electronically filed tax returns, reports, and documents for the purposes of Title 10, chapter 4, part 2, all…

(1) The department shall, in the course of valuing properties, post on its website 30 days prior to the issuance of current year assessment notices the capitalization rate or rates to be used by the department to determine the income indicators of value for centrally assessed pro…

(1) The department shall provide a uniform dispute review procedure for all persons or other entities, except as provided in subsection (1)(a). (a) The department's dispute review procedure must be adopted by administrative rule and applies to all matters administered by the depa…

(1) For appeals relating to the assessed value of centrally assessed property or industrial property that is assessed annually by the department, the objecting taxpayer may require that all issues raised in the complaint be the subject of a mediation proceeding conducted as provi…

(1) After a final decision of the county tax appeal board relating to the assessed value of property other than centrally assessed property or industrial property valued annually by the department, the objecting taxpayer may require that the assessed value be the subject of a med…

(1) A person who fails to file a required tax return or other report with the department by the due date of the return or report, including any extension of time allowed for in Title 15, chapter 30 or 31, must be assessed a late filing penalty. The penalty is the greater of $50 o…

The department shall adopt rules that are necessary to implement and administer 15-1-216.

The department may enter into contracts with out-of-state attorneys, other state tax agencies, the federal government, and others located outside the state for out-of-state collections of taxes, fees, and other debt owed the state when the department determines that the amount co…

Sections 15-1-221 through 15-1-223 may be cited as the "Montana Taxpayer Bill of Rights".

The department of revenue shall in the course of performing its duties in the administration and collection of the state's taxes ensure that: (1) the taxpayer has the right to record any interview, meeting, or conference with auditors or any other representatives of the departmen…

(1) The department of revenue shall establish and maintain an office of taxpayer assistance. (2) The office shall assist taxpayers by: (a) providing easily understandable tax information on audits and corrections and review procedures of the department; (b) providing easily under…

The department shall report to the revenue interim committee biennially, in accordance with 5-11-210, the number and type of taxpayers claiming the credit under 15-30-2328, the total amount of the credit claimed, the total amount of the credit recaptured, and the department's cos…

(1) The department may accept payment of any tax that it administers, including penalties, interest, and fees, by credit card, debit card, or other commercially acceptable means. (2) (a) If the payment is made by credit card, debit card, charge card, or similar method, the tax li…

Money received by the department from the collection of taxes, fees, and debts is subject to the timely deposit requirements of 17-6-105(6) unless the department has submitted and received approval for a modified deposit schedule pursuant to 17-6-105(8).

(1) Except as otherwise provided by law, the department may send correspondence, letters, notices, and other communications electronically to a taxpayer when the taxpayer elects, on a form provided by the department, to receive electronic communications from the department. (2) T…

(1) The department of revenue may examine all cases where evasion or violation of the laws for taxation of property, proceeds, occupation, or business is alleged, complained of, or discovered and ascertain wherein existing laws are ineffective or are improperly or negligently adm…

(1) Oaths to witnesses in any investigation by the department may be administered by the director of revenue or the director's agent. (2) (a) If a witness fails to obey a summons to appear before the department or refuses to testify or answer any material question or to produce r…

(1) If a person refuses to allow inspection of any books or records when requested by the department or refuses or neglects to furnish any information called for by the department in the performance of its official duties relating to the assessment and taxation of property, the d…

(1) (a) The person upon whom a property tax or fee is being imposed under this title may, before the property tax or fee becomes delinquent, pay under written protest that portion of the property tax or fee protested. (b) The protested payment must: (i) be made to the officer des…

The remedies hereby provided shall supersede the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes or licenses alleged to be irregularly levied or demanded, except in unusual cases where the remedies hereby provided are deemed b…

No injunction must be granted by any court or judge to restrain the collection of any tax or any part thereof or to restrain the sale of any property for the nonpayment of taxes except: (1) where the tax or the part thereof sought to be enjoined is illegal or is not authorized by…

(1) An aggrieved taxpayer may bring a declaratory judgment action in the district court seeking a declaration that: (a) an administrative rule or method or procedure of assessment or imposition of tax adopted or used by the department is illegal or improper; or (b) a tax authoriz…

(1) Except as provided in subsection (2), an action pursuant to 15-1-406 is subject to the provisions of Title 27, chapter 8. (2) In lieu of the requirement of 27-8-301, a party bringing an action under 15-1-406 may elect to use: (a) the procedures available under the Montana Rul…

If the district court determines that the tax was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax, the judgment may direct: (1) that the revenue collected under the illegal tax be directly refunded to the taxpayers who have paid the…

The department of revenue is not bound by a special, qualified, conditional, or restrictive endorsement placed on a negotiable instrument by the maker or drawer, tendered to the department for the payment of a tax liability, unless: (1) the taxpayer and the department have previo…

(1) When there has been an overpayment of the estate tax collected by county treasurers or any other tax collected by the department and there is no law providing for a refund, the department shall refund the amount of the overpayment to the taxpayer, plus any interest and penalt…