General Provisions

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Lodging Facility Use Tax
  5. General Provisions

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Section
15-65-101

Definitions

Section
15-65-102

Rulemaking authority

Section
15-65-103. through 15-65-110

reserved

Section
15-65-111

Tax rate

Section
15-65-112

Collection and reporting

Section
15-65-113

Audits -- records

Section
15-65-114

Seller's permit -- application to department -- collection by short-term rental marketplace

Section
15-65-115

Failure to pay or file -- penalty and interest -- review -- interest

Section
15-65-116

Credit for overpayment -- interest on overpayment

Section
15-65-117. through 15-65-120

reserved

Section
15-65-121

Distribution of tax proceeds

Section
15-65-122

Qualification of nonprofit entities for receipt of funds -- limitation on administrative costs

Section
15-65-123. through 15-65-130

reserved

Section
15-65-131

State agencies to account for in-state lodging expenditures

Section
15-65-132. through 15-65-135

reserved

Section
15-65-136

Terminated