Montana Statutes
§ 15-1-150 — Digital Assets Taxation
15-1-150 . Digital assets taxation.
(1)Digital assets used as a method of payment may not be subject to any additional tax, withholding, assessment, or charge by the state or a local government that is based solely on the use of the digital asset as the method of payment.
(2)Nothing in this section prohibits the state or a local government from imposing or collecting a tax, withholding, assessment, or charge otherwise authorized by Titles 15 or 16.
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Legislative History
En. Sec. 2, Ch. 344, L. 2023.
Nearby Sections
15
§ 15-1-1001
Terminated§ 15-1-1002
Terminated§ 15-1-1003
Terminated§ 15-1-1004
Terminated§ 15-1-1005
Terminated§ 15-1-1006
Terminated§ 15-1-1007
Terminated§ 15-1-101
Definitions§ 15-1-102
Person Defined§ 15-1-103
Disposal Of Tax Records -- Procedure§ 15-1-105
Repealed§ 15-1-106
Federal Tax Return Information§ 15-1-107
Reserved