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Montana Code Annotated

Part 1

General Provisions

15-65-101Definitions 15-65-102Rulemaking authority 15-65-103reserved 15-65-111Tax rate 15-65-112Collection and reporting 15-65-113Audits -- records 15-65-114Seller's permit -- application to department -- collection by short-term rental marketplace 15-65-115Failure to pay or file -- penalty and interest -- review -- interest 15-65-116Credit for overpayment -- interest on overpayment 15-65-117reserved 15-65-121Distribution of tax proceeds 15-65-122Qualification of nonprofit entities for receipt of funds -- limitation on administrative costs 15-65-123reserved 15-65-131State agencies to account for in-state lodging expenditures 15-65-132reserved 15-65-136Terminated