Montana Code Annotated (2019)
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
15-65-103 - Through 15-65-110 Reserved
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
15-65-117 - Through 15-65-120 Reserved
15-65-121 - Distribution Of Tax Proceeds
15-65-122 - Qualification Of Nonprofit Entities For Receipt Of Funds – Limitation On Administrative Costs
15-65-123 - Through 15-65-130 Reserved
15-65-131 - State Agencies To Account For In-State Lodging Expenditures
15-65-132 - Through 15-65-135 Reserved
15-65-136 - Terminated