Montana Statutes

§ 15-30-2601 — Tax As Personal Debt

Montana·Title 15 TAXATION·Ch. 30 INDIVIDUAL INCOME TAX·Part 26 Collection and Administration
15-30-2601 . Tax as personal debt. Every tax imposed by this chapter and all increases, interest, and penalties thereon shall be from the time they are due and payable a personal debt from the person or fiduciary liable to pay the same to the state.

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Legislative History

En. Sec. 4, Ch. 181, L. 1933; re-en. Sec. 2295.4, R.C.M. 1935; R.C.M. 1947, 84-4904; Sec. 15-30-141 , MCA 2007; redes. 15-30-2601 by Sec. 1, Ch. 147, L. 2009.

Nearby Sections

15
§ 15-30-104
Repealed
§ 15-30-108
Terminated
§ 15-30-109
Reserved
§ 15-30-110
Repealed
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