15-1-101. Definitions. (1) Except as otherwise specifically provided, when terms mentioned in this section are used in connection with taxation, they are defined in the following manner: (a) The term “agricultural” refers to: (i) the production of food, feed, and fiber commodities, livestock and poultry, bees, biological control insects, fruits and vegetables, and sod, ornamental, nursery, and horticultural […]
15-1-102. Person defined. As used in this title (except chapters 30 and 31), unless the context indicates otherwise, the term “person” means an individual, corporation (domestic or foreign), partnership, association, joint-stock company, or syndicate. History: En. 84-102 by Sec. 1, Ch. 52, L. 1977; R.C.M. 1947, 84-102.
15-1-103. Disposal of tax records — procedure. (1) Notwithstanding any other provisions of law, the department may dispose of tax records more than 3 years old if the records do not have any further value or as provided in subsection (3). (2) Authorization for disposal of tax records must be made by the director of the department […]
15-1-104. Treasurers to destroy certain tax records. The treasurer of each county, city, or town in the state of Montana may destroy all tax records in the treasurer’s possession more than 30 years old. History: En. 84-4175.2 by Sec. 2, Ch. 286, L. 1975; R.C.M. 1947, 84-4175.2; amd. Sec. 140, Ch. 56, L. 2009.
15-1-105. Repealed. Sec. 1, Ch. 151, L. 1995. History: En. Sec. 198, p. 127, L. 1891; re-en. Sec. 4015, Pol. C. 1895; re-en. Sec. 2733, Rev. C. 1907; re-en. Sec. 2062, R.C.M. 1921; re-en. Sec. 2062, R.C.M. 1935; amd. Sec. 35, Ch. 405, L. 1973; R.C.M. 1947, 84-515; amd. Sec. 1, Ch. 581, L. 1979; amd. Sec. […]
15-1-106. Federal tax return information. (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 returns pursuant to […]
15-1-107 reserved.
15-1-108. Prohibition on sales — restrictions on certain disclosures and uses. (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 […]
15-1-109. Prohibition on tax return preparation services — filing electronic returns. 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 encouraged to increase the use of […]
15-1-110. Rulemaking authority. The department may adopt rules to administer and enforce the provisions of 15-1-108 and 15-1-109. History: En. Sec. 3, Ch. 447, L. 2007.
15-1-111. Repealed. Secs. 66(2), 68(2), Ch. 422, L. 1997. History: En. Sec. 9, Ch. 10, Sp. L. June 1989; amd. Sec. 2, Ch. 773, L. 1991; amd. Sec. 1, Ch. 499, L. 1993; amd. Sec. 33, Ch. 27, Sp. L. November 1993; amd. Sec. 9, Ch. 570, L. 1995; amd. Sec. 1, Ch. 13, Sp. L. August […]
15-1-112. Repealed. Sec. 1, Ch. 116, L. 2011. History: En. Sec. 2, Ch. 570, L. 1995; amd. Sec. 25, Ch. 51, L. 1999; amd. Sec. 1, Ch. 245, L. 1999; amd. Sec. 6, Ch. 571, L. 2001; amd. Sec. 2, Ch. 13, Sp. L. August 2002.
15-1-113. Repealed. Sec. 2, Ch. 121, L. 2007. History: En. Sec. 5, Ch. 500, L. 2001.
15-1-114 and 15-1-115 reserved.
15-1-116. Manufactured home considered as improvement to real property — requirements. (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 […]
15-1-117. Repealed. Sec. 4, Ch. 450, L. 2005. History: En. Sec. 3, Ch. 200, L. 1997; amd. Sec. 15, Ch. 477, L. 2003.
15-1-118. Reversal of declaration that manufactured home is real property. (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 being […]
15-1-119. Classification of mobile home, manufactured home, or housetrailer — property records. 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 […]
15-1-120. Policy and purpose. (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, special districts, and state government. (3) Local governments agree to relinquish […]
15-1-121. 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 diminishment of property tax base and various earmarked fees and other revenue that, pursuant to Chapter 574, Laws of 2001, amended by section […]
