Montana § 15-24-304 Prorated Fee In Lieu Of Tax -- Aircraft

Montana Statutes

§ 15-24-304 — Prorated Fee In Lieu Of Tax -- Aircraft

Montana § 15-24-304

Title 15TAXATION

Ch. 24SPECIAL PROPERTY TAX APPLICATIONS

Part 3Migratory Personal Property

This text of Montana § 15-24-304 (Prorated Fee In Lieu Of Tax -- Aircraft) 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. § 15-24-304 (2026).

Text

15-24-304 . Prorated fee in lieu of tax -- aircraft.

(1)A person who acquires an aircraft required to be registered under subsections (2) through (6) of 67-3-201 after March 1 in any year shall register the aircraft within 30 days of acquiring it.

(2)The fee in lieu of tax must be prorated for aircraft registered for a period less than 1 year in the same manner as personal property taxes are prorated in 15-24-303 .

(3)A person failing to register an aircraft within 30 days following acquisition of the aircraft or bringing the aircraft into the state for commercial purposes is subject to the penalty provided in 67-3-202 .

(4)A person owning a migratory aircraft shall register as prescribed in 67-3-201 (5) and pay the fee in lieu of tax.

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15-24-304 . Prorated fee in lieu of tax -- aircraft. (1) A person who acquires an aircraft required to be registered under subsections (2) through (6) of 67-3-201 after March 1 in any year shall register the aircraft within 30 days of acquiring it.
(2) The fee in lieu of tax must be prorated for aircraft registered for a period less than 1 year in the same manner as personal property taxes are prorated in 15-24-303 .
(3) A person failing to register an aircraft within 30 days following acquisition of the aircraft or bringing the aircraft into the state for commercial purposes is subject to the penalty provided in 67-3-202 .
(4) A person owning a migratory aircraft shall register as prescribed in 67-3-201 (5) and pay the fee in lieu of tax.

Legislative History

En. 84-4218 by Sec. 3, Ch. 542, L. 1975; amd. Sec. 3, Ch. 210, L. 1977; R.C.M. 1947, 84-4218; amd. Sec. 1, Ch. 220, L. 1981; amd. Sec. 4, Ch. 157, L. 1983; amd. Sec. 7, Ch. 453, L. 1987.