§ 15-1-101 Definitions
§ 15-1-102 Person defined
§ 15-1-103 Disposal of tax records — procedure
§ 15-1-104 Treasurers to destroy certain tax records
§ 15-1-105 Repealed
§ 15-1-106 Federal tax return information
§ 15-1-107 reserved
§ 15-1-108 Prohibition on sales — restrictions on certain disclosures and uses
§ 15-1-109 Prohibition on tax return preparation services — filing electronic returns
§ 15-1-110 Rulemaking authority
§ 15-1-111 Repealed
§ 15-1-112 Repealed
§ 15-1-113 Repealed
§ 15-1-116 Manufactured home considered as improvement to real property — requirements
§ 15-1-117 Repealed
§ 15-1-118 Reversal of declaration that manufactured home is real property
§ 15-1-119 Classification of mobile home, manufactured home, or housetrailer — property records
§ 15-1-120 Policy and purpose
§ 15-1-121 Entitlement share payment — purpose — appropriation
§ 15-1-122 Fund transfers
§ 15-1-123 Reimbursement for class eight rate reduction and exemption — distribution — appropriations
§ 15-1-140 Terminated
§ 15-1-141 Repealed
§ 15-1-142 Montana surplus rebate account
§ 15-1-143 Supplemental Montana surplus rebate account fund transfer
§ 15-1-150 Digital assets taxation

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Terms Used In Montana Code > Title 15 > Chapter 1 > Part 1 - General Provisions

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Knowingly: means only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See Montana Code 1-1-204
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Personal property: All property that is not real property.
  • Personal property: means money, goods, chattels, things in action, and evidences of debt. See Montana Code 1-1-205
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Process: means a writ or summons issued in the course of judicial proceedings. See Montana Code 1-1-202
  • Property: means real and personal property. See Montana Code 1-1-205
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Real property: means lands, tenements, hereditaments, and possessory title to public lands. 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
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • United States: includes the District of Columbia and the territories. See Montana Code 1-1-201