Montana Code Annotated 2023

THE CONSTITUTION OF THE STATE OF MONTANA

ARTICLE VIII. REVENUE AND FINANCE

Part VIII. REVENUE AND FINANCE

Prohibition On Real Property Transfer Taxes

Section 17. Prohibition on real property transfer taxes. The state or any local government unit may not impose any tax, including a sales tax, on the sale or transfer of real property.

History: En. Sec. 1, Const. Initiative No. 105, approved Nov. 2, 2010.