Part

General Provisions

Mont. Code Ann. § 15-65-101— Definitions
Mont. Code Ann. § 15-65-102— Rulemaking authority
Mont. Code Ann. § 15-65-103— through 15-65-110 reserved
Mont. Code Ann. § 15-65-111— Tax rate
Mont. Code Ann. § 15-65-112— Collection and reporting
Mont. Code Ann. § 15-65-113— Audits -- records
Mont. Code Ann. § 15-65-114— Seller's permit -- application to department -- collection by short-term rental marketplace
Mont. Code Ann. § 15-65-115— Failure to pay or file -- penalty and interest -- review -- interest
Mont. Code Ann. § 15-65-116— Credit for overpayment -- interest on overpayment
Mont. Code Ann. § 15-65-117— through 15-65-120 reserved
Mont. Code Ann. § 15-65-121— Distribution of tax proceeds
Mont. Code Ann. § 15-65-122— Qualification of nonprofit entities for receipt of funds -- limitation on administrative costs
Mont. Code Ann. § 15-65-123— through 15-65-130 reserved
Mont. Code Ann. § 15-65-131— State agencies to account for in-state lodging expenditures
Mont. Code Ann. § 15-65-132— through 15-65-135 reserved
Mont. Code Ann. § 15-65-136— Terminated