General Provisions

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Tax Administration
  5. General Provisions

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Section
15-1-101

Definitions

Section
15-1-102

Person defined

Section
15-1-103

Disposal of tax records -- procedure

Section
15-1-104

Treasurers to destroy certain tax records

Section
15-1-105

Repealed

Section
15-1-106

Federal tax return information

Section
15-1-107

reserved

Section
15-1-108

Prohibition on sales -- restrictions on certain disclosures and uses

Section
15-1-109

Prohibition on tax return preparation services -- filing electronic returns

Section
15-1-110

Rulemaking authority

Section
15-1-111

Repealed

Section
15-1-112

Repealed

Section
15-1-113

Repealed

Sections
15-1-114. and 15-1-115

reserved

Section
15-1-116

Manufactured home considered as improvement to real property -- requirements

Section
15-1-117

Repealed

Section
15-1-118

Reversal of declaration that manufactured home is real property

Section
15-1-119

Classification of mobile home, manufactured home, or housetrailer -- property records

Section
15-1-120

Policy and purpose

Section
15-1-121

Entitlement share payment -- purpose -- appropriation

Section
15-1-122

Fund transfers

Section
15-1-123

Reimbursement for class eight rate reduction and exemption -- distribution -- appropriations

Section
15-1-124. through 15-1-139

reserved

Section
15-1-140

Terminated

Section
15-1-141

Repealed