Montana Code Annotated 2017

TITLE 67. AERONAUTICS

CHAPTER 1. GENERAL PROVISIONS

Part 3. Finance

Airline Property Tax -- State Airports

67-1-303. Airline property tax -- state airports. (1) Within 30 days of receipt, the county treasurer shall transmit to the department of revenue 90% of the property tax collected on property of airline companies by reason of a state airport being located in the county.

(2) The department of revenue shall place the money in the state special revenue fund to the credit of the department of transportation for the purposes provided for in 67-1-301(3)(a)(i).

History: En. Sec. 2, Ch. 238, L. 1981; amd. Sec. 6, Ch. 274, L. 1981; amd. Sec. 1, Ch. 277, L. 1983; amd. Sec. 6, Ch. 512, L. 1991; amd. Sec. 15, Ch. 642, L. 1993; amd. Sec. 35, Ch. 257, L. 2001; amd. Sec. 5, Ch. 404, L. 2001.