Montana Statutes

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

Montana·Title 15 TAXATION·Ch. 10 PROPERTY TAX LEVIES·Part 3 Entry of Taxes
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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