Montana § 15-1-150 Digital Assets Taxation

Montana Statutes

§ 15-1-150 — Digital Assets Taxation

Montana § 15-1-150

Title 15TAXATION

Ch. 1TAX ADMINISTRATION

Part 1General Provisions

This text of Montana § 15-1-150 (Digital Assets Taxation) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-1-150 (2026).

Text

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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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.