Table of Contents
TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX
Part 26. Collection and Administration
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009
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15-30-2601
15-30-2602
15-30-2603
15-30-2604
15-30-2605
15-30-2606
15-30-2607
15-30-2608
15-30-2609
15-30-2616
15-30-2617
15-30-2618
15-30-2619
15-30-2620
15-30-2621
15-30-2622
15-30-2629
15-30-2630
15-30-2631
15-30-2632
15-30-2633
15-30-2634
15-30-2642
15-30-2643
15-30-2646
15-30-2651
15-30-2660
Mont. Code Ann. § 15-30-2601

Tax as personal debt

Every tax imposed by this chapter and all increases, interest, and penalties thereon shall be from the time they are due and payable a personal debt from the person or fiduciary liable to pay the same to the state.

Official Annotations
History:
En. Sec. 4, Ch. 181, L. 1933
Re-en. Sec. 2295.4, R.C.M. 1935
R.C.M. 1947, 84-4904
Sec. 15-30-141, MCA 2007
Redes. 15-30-2601 by Sec. 1, Ch. 147, L. 2009 (HB 24 - Morgan, Penny (R) HD 57)
Source