Sections
Part 1 Imposition of Tax § 15-68-101 – § 15-68-111
Part 2 Nontaxable Transactions and Exemptions § 15-68-201 – § 15-68-212
Part 4 Permits and Certificates § 15-68-401 – § 15-68-411
Part 5 Returns and Payment § 15-68-501 – § 15-68-525
Part 8 General Administration § 15-68-801 – § 15-68-820

Terms Used In Montana Code > Title 15 > Chapter 68 - Sales Tax

  • Agency: means an office, position, commission, committee, board, department, council, division, bureau, section, or any other entity or instrumentality of the executive department of state government. See Montana Code 2-8-102
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Printing: means the act of reproducing a design on a surface by any process. See Montana Code 1-1-203
  • Program: means any legislatively or administratively created function, project, or duty of an agency. See Montana Code 2-8-102
  • Quorum: The number of legislators that must be present to do business.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes the District of Columbia and the territories. See Montana Code 1-1-201