Montana § 23-5-502 Sports Pools And Sports Tab Games Authorized -- Tax

Montana Statutes

§ 23-5-502 — Sports Pools And Sports Tab Games Authorized -- Tax

Montana § 23-5-502

Title 23PARKS, RECREATION, SPORTS, AND GAMBLING

Ch. 5GAMBLING

Part 5Sports Pools

This text of Montana § 23-5-502 (Sports Pools And Sports Tab Games Authorized -- Tax) 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. § 23-5-502 (2026).

Text

23-5-502 . Sports pools and sports tab games authorized -- tax.

(1)Conducting or participating in sports pools and sports tab games as defined and governed in this part is lawful, except that:

(a)sports pools and sports tab games may be conducted only by a licensed gambling operator on premises appropriately licensed to sell alcoholic beverages for consumption on the premises as provided in 23-5-119 ; and

(b)only a licensee of premises that are located in an incorporated city or town with a population of less than 100 or located outside the boundaries of an incorporated city or town and that are appropriately licensed to sell alcoholic beverages for consumption on the premises under 23-5-119 may conduct a race between animals and conduct one or more sports pools on the race. The race ma

Free access — add to your briefcase to read the full text and ask questions with AI

23-5-502 . Sports pools and sports tab games authorized -- tax. (1) Conducting or participating in sports pools and sports tab games as defined and governed in this part is lawful, except that:
(a) sports pools and sports tab games may be conducted only by a licensed gambling operator on premises appropriately licensed to sell alcoholic beverages for consumption on the premises as provided in 23-5-119 ; and
(b) only a licensee of premises that are located in an incorporated city or town with a population of less than 100 or located outside the boundaries of an incorporated city or town and that are appropriately licensed to sell alcoholic beverages for consumption on the premises under 23-5-119 may conduct a race between animals and conduct one or more sports pools on the race. The race may be conducted only if it is between pigs, gerbils, or hamsters and is conducted on the premises but outside of interior areas of the establishment where food and beverages are usually stored, prepared, or served.
(2) A sports tab game seller licensed under 23-5-513 who sells sports tabs for use in a sports tab game shall collect from the purchaser, at the time of sale, a tax of $1 for each 100 sports tabs sold and, within 15 days after the end of each calendar quarter, submit to the department any forms required by the department and the proceeds of the collected tax. The sports tab game seller shall keep a record of taxes collected as required by department rule. The records must be made available for inspection by the department upon request of the department. The department shall retain the proceeds of the tax to administer this part.

Legislative History

En. 62-727.1 by Sec. 12, Ch. 508, L. 1977; R.C.M. 1947, 62-727.1; amd. Sec. 56, Ch. 647, L. 1991; amd. Sec. 2, Ch. 449, L. 1993; amd. Sec. 3, Ch. 13, L. 1997; amd. Sec. 9, Ch. 465, L. 1997; amd. Sec. 6, Ch. 57, L. 2019.