Montana Statutes

§ 15-10-321 — Limitation On Levy And Computation Of Tax -- New Taxing Jurisdictions

Montana § 15-10-321
JurisdictionMontana
Title 15TAXATION
Ch. 10PROPERTY TAX LEVIES
Part 3Entry of Taxes

This text of Montana § 15-10-321 (Limitation On Levy And Computation Of Tax -- New Taxing Jurisdictions) 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. § 15-10-321 (2026).

Text

15-10-321 . Limitation on levy and computation of tax -- new taxing jurisdictions. The department of revenue may not be required to levy or compute a tax for any new taxing jurisdiction created or for any change in an existing jurisdiction unless formally notified of its creation or change by January 1 of the year in which the taxes are to be levied.

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Legislative History

En. 84-3811 by Sec. 1, Ch. 349, L. 1977; R.C.M. 1947, 84-3811; amd. Sec. 1, Ch. 76, L. 1981.

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Bluebook (online)
Montana § 15-10-321, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/10/15-10-321.