80-2-204. Duty of department of revenue -- election of benefits of law. The department of revenue shall upon request explain to each taxpayer engaged in the growing of crops subject to injury or destruction by hail the provisions of this part. The department of revenue shall issue hail insurance policies to each taxpayer who desires to become subject to this part, to become liable for the tax levies provided in this part, and to be eligible for the benefits and protection of this part. A taxpayer who elects to become subject to this part is liable for the taxes levied for hail insurance and shall participate in the benefits and protection afforded by this part. Either the owners of lands worked by others under lease or contract may make the election for hail insurance or the lessee of the land may tender payment of the tax levied for hail insurance to protect the lessee's crops, in cash, to the officer authorized to receive payment.

     History: En. Sec. 5, Ch. 169, L. 1917; re-en. Sec. 356, R.C.M. 1921; re-en. Sec. 356, R.C.M. 1935; amd. Sec. 60, Ch. 391, L. 1973; R.C.M. 1947, 82-1512; amd. Sec. 5, Ch. 691, L. 1983; amd. Sec. 145, Ch. 27, Sp. L. November 1993.