Toggle navigation
MCA Contents
Search
Help
MCA Contents
TITLE 15
CHAPTER 1
Part 1
Montana Code Annotated 2023
TITLE 15. TAXATION
CHAPTER 1. TAX ADMINISTRATION
Part 1. General Provisions
15-1-101
Definitions
15-1-102
Person defined
15-1-103
Disposal of tax records -- procedure
15-1-104
Treasurers to destroy certain tax records
15-1-105
Repealed
15-1-106
Federal tax return information
15-1-107
reserved
15-1-108
Prohibition on sales -- restrictions on certain disclosures and uses
15-1-109
Prohibition on tax return preparation services -- filing electronic returns
15-1-110
Rulemaking authority
15-1-111
Repealed
15-1-112
Repealed
15-1-113
Repealed
15-1-114
and 15-1-115 reserved
15-1-116
Manufactured home considered as improvement to real property -- requirements
15-1-117
Repealed
15-1-118
Reversal of declaration that manufactured home is real property
15-1-119
Classification of mobile home, manufactured home, or housetrailer -- property records
15-1-120
Policy and purpose
15-1-121
Entitlement share payment -- purpose -- appropriation
15-1-122
Fund transfers
15-1-123
Reimbursement for class eight rate reduction and exemption -- distribution -- appropriations
15-1-124
through 15-1-139 reserved
15-1-140
Terminated
15-1-141
Repealed
15-1-142
Montana surplus rebate account
15-1-143
Supplemental Montana surplus rebate account fund transfer
15-1-144
through 15-1-149 reserved
15-1-150
Digital assets taxation