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Montana Code Annotated

Part 1

General Provisions

15-1-101Definitions 15-1-102Person defined 15-1-103Disposal of tax records -- procedure 15-1-104Treasurers to destroy certain tax records 15-1-105Repealed 15-1-106Federal tax return information 15-1-107reserved 15-1-108Prohibition on sales -- restrictions on certain disclosures and uses 15-1-109Prohibition on tax return preparation services -- filing electronic returns 15-1-110Rulemaking authority 15-1-111Repealed 15-1-112Repealed 15-1-113Repealed 15-1-114reserved 15-1-116Manufactured home considered as improvement to real property -- requirements 15-1-117Repealed 15-1-118Reversal of declaration that manufactured home is real property 15-1-119Classification of mobile home, manufactured home, or housetrailer -- property records 15-1-120Policy and purpose 15-1-121(Subsection (7)(d) effective on occurrence of contingency) Entitlement share payment -- purpose -- appropriation 15-1-122Fund transfers 15-1-123Reimbursement for class eight rate reduction and exemption -- distribution -- appropriations 15-1-124(Effective on occurrence of contingency -- temporary) Reimbursement for loss of revenue from certain fixed mill levies 15-1-125reserved 15-1-140Terminated 15-1-141Repealed 15-1-142Terminated 15-1-143Terminated 15-1-144reserved 15-1-150Digital assets taxation