Terms Used In Montana Code > Title 15 > Chapter 50 > Part 3 - Contractor's Tax Return

• Department: means the department of revenue as provided in 2-15-1301. See Montana Code 15-50-101
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Fraud: Intentional deception resulting in injury to another.
• Gross receipts: means all receipts from sources within the state, whether in the form of money, credits, or other valuable consideration, received from, engaging in, or conducting a business, without deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, taxes, losses, or any other expense whatsoever. See Montana Code 15-50-101
• Lien: A claim against real or personal property in satisfaction of a debt.
• Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
• Public contractor: means any person who submits a proposal to perform or enters into a contract for performing public construction work in the state with the federal government or state of Montana; with any board, commission, or department of the state; with any board of county commissioners, any city or town council, or any agency of any of them; or with any other public board, body, commission, or agency authorized to let or award contracts for any public work when the contract cost, value, or price exceeds the sum of $80,000. See Montana Code 15-50-101
• State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
• Writing: includes printing. See Montana Code 1-1-203