Montana Code Annotated (2009)
Table of Contents / TITLE 15. TAXATION / CHAPTER 65. LODGING FACILITY USE TAX
Part 1. General Provisions
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
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 - Registration number -- application to department
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