Montana Code 15-68-107. Liability of user for payment of use tax
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15-68-107. Liability of user for payment of use tax. (1) A person within this state who uses property is liable to the state for payment of the use tax if the use tax is payable on the value of the property but has not been paid.
Terms Used In Montana Code 15-68-107
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
- Property: means real and personal property. See Montana Code 1-1-205
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(2)The liability imposed by this section is discharged if the buyer has paid the use tax to the seller for payment to the department.