Sections
Part 1 General Provisions § 16-1-101 – § 16-1-106
Part 2 Scope of Code and Exemptions § 16-1-201 – § 16-1-205
Part 3 Department of Revenue Powers, Duties, and Limitations § 16-1-301 – § 16-1-306
Part 4 Taxation of Alcoholic Beverages § 16-1-401 – § 16-1-424

Terms Used In Montana Code > Title 16 > Chapter 1

  • Agency: means an office, position, commission, committee, board, department, council, division, bureau, section, or any other entity or instrumentality of the executive branch of state government. See Montana Code 2-15-102
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Department: means a principal functional and administrative entity that:

    (a) is created by this chapter within the executive branch of state government;

    (b) is one of the 20 principal departments permitted under the constitution; and

    (c) includes its units. See Montana Code 2-15-102

  • Dependent: A person dependent for support upon another.
  • Director: means a department head specifically referred to as a director in this chapter and does not mean a commission, board, commissioner, or constitutional officer. See Montana Code 2-15-102
  • Fiduciary: A trustee, executor, or administrator.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • Oath: includes an affirmation or declaration. See Montana Code 1-1-201
  • Process: means a writ or summons issued in the course of judicial proceedings. See Montana Code 1-1-202
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Usual: means according to usage. See Montana Code 1-1-206