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

Terms Used In Montana Code > Title 15 > Chapter 65 > Part 1 - General Provisions

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Knowingly: means only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See Montana Code 1-1-204
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Several: means two or more. See Montana Code 1-1-201
  • 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