Montana Code > Title 15 > Chapter 65 > Part 1 – General Provisions


§ 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	Seller’s permit — application to department — collection by short-term rental marketplace
§ 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

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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
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.
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
Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
Several: means two or more. See Montana Code 1-1-201
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