Montana Code Annotated 2023

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 aeronautics operations account provided for in 67-1-308 for the purposes provided for in 67-1-301(3)(a).

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; amd. Sec. 10, Ch. 455, L. 2019.