Montana § 23-5-610 Video Gambling Machine Gross Income Tax -- Records -- Distribution -- Payment

Montana Statutes

§ 23-5-610 — Video Gambling Machine Gross Income Tax -- Records -- Distribution -- Payment

Montana § 23-5-610

Title 23PARKS, RECREATION, SPORTS, AND GAMBLING

Ch. 5GAMBLING

Part 6Video Gaming Machine Control Law

This text of Montana § 23-5-610 (Video Gambling Machine Gross Income Tax -- Records -- Distribution -- Payment) 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. § 23-5-610 (2026).

Text

23-5-610 . Video gambling machine gross income tax -- records -- distribution -- payment.

(1)A licensed machine owner shall pay to the department a video gambling machine tax of 15% of the aggregate gross income from all video gambling machines issued a permit under this part in the manner prescribed by the department. A licensed machine owner may deduct from the gross income amounts equal to amounts stolen from machines if the amounts stolen are not repaid by insurance or under a court order, if a law enforcement agency investigated the theft, and if the theft is the result of either unauthorized entry and physical removal of the money from the machines or of machine tampering and the amounts stolen are documented.

(2)A licensed machine owner shall keep a record of the gross income from

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23-5-610 . Video gambling machine gross income tax -- records -- distribution -- payment. (1) A licensed machine owner shall pay to the department a video gambling machine tax of 15% of the aggregate gross income from all video gambling machines issued a permit under this part in the manner prescribed by the department. A licensed machine owner may deduct from the gross income amounts equal to amounts stolen from machines if the amounts stolen are not repaid by insurance or under a court order, if a law enforcement agency investigated the theft, and if the theft is the result of either unauthorized entry and physical removal of the money from the machines or of machine tampering and the amounts stolen are documented.
(2) A licensed machine owner shall keep a record of the gross income from each video gambling machine issued a permit under this part in the form the department requires. The records must at all times during the business hours of the licensee be subject to inspection by the department.
(3) The department shall, in accordance with the provisions of 17-2-124 , forward the tax collected under subsection (1) of this section to the state treasurer for deposit in the general fund.

Legislative History

En. Sec. 9, Ch. 603, L. 1987; amd. Sec. 52, Ch. 642, L. 1989; amd. Sec. 47, Ch. 647, L. 1991; amd. Sec. 29, Ch. 15, Sp. L. July 1992; amd. Sec. 16, Ch. 398, L. 1993; amd. Sec. 31, Ch. 455, L. 1993; amd. Sec. 40, Ch. 18, L. 1995; amd. Secs. 5, 6, Ch. 424, L. 1999; amd. Sec. 1, Ch. 198, L. 2001; amd. Sec. 143, Ch. 574, L. 2001; amd. Sec. 2, Ch. 210, L. 2003; amd. Sec. 2, Ch. 319, L. 2005; amd. Sec. 25, Ch. 475, L. 2007; amd. Sec. 2, Ch. 598, L. 2023.