Montana Code Annotated 2023

TITLE 61. MOTOR VEHICLES

CHAPTER 3. CERTIFICATES OF TITLE, REGISTRATION, AND TAXATION OF MOTOR VEHICLES

Part 5. Taxes, Fees, and Fees in Lieu of Taxes

Exemption

61-3-507. Exemption. A motor vehicle, trailer, semitrailer, or pole trailer that is exempt from taxation and registration fees under 15-6-215 or subject to the provisions of 61-3-520 is exempt from all other taxes and fees generally imposed on a motor vehicle, trailer, semitrailer, or pole trailer by this part.

History: En. Sec. 5, Ch. 75, L. 1917; amd. Sec. 1, Ch. 207, L. 1919; re-en. Sec. 1759, R.C.M. 1921; amd. Sec. 22, Ch. 113, L. 1925; amd. Sec. 2, Ch. 181, L. 1929; amd. Sec. 1, Ch. 158, L. 1931; amd. Sec. 1, Ch. 158, L. 1933; re-en. Sec. 1759, R.C.M. 1935; amd. Sec. 1, Ch. 72, L. 1937; amd. Sec. 1, Ch. 195, L. 1953; amd. Sec. 1, Ch. 256, L. 1955; amd. Sec. 1, Ch. 223, L. 1957; amd. Sec. 1, Ch. 245, L. 1963; amd. Sec. 1, Ch. 290, L. 1967; amd. Sec. 9, Ch. 296, L. 1967; amd. Sec. 3, Ch. 214, L. 1971; amd. Sec. 12, Ch. 74, L. 1975; amd. Sec. 1, Ch. 55, L. 1977; amd. Sec. 1, Ch. 521, L. 1977; amd. Sec. 43, Ch. 566, L. 1977; R.C.M. 1947, 53-114(9); amd. Sec. 33, Ch. 614, L. 1981; amd. Sec. 7, Ch. 525, L. 1989; amd. Sec. 17, Ch. 724, L. 1991; amd. Sec. 26, Ch. 496, L. 1997; amd. Sec. 14, Ch. 191, L. 2001; amd. Sec. 114, Ch. 542, L. 2005.