Montana Statutes

§ 15-65-101 — Definitions

Montana·Title 15 TAXATION·Ch. 65 LODGING FACILITY USE TAX·Part 1 General Provisions

15-65-101 . Definitions. For purposes of this part, the following definitions apply:

(1)"Accommodations" has the meaning provided in 15-68-101 .
(2)"Council" means the tourism advisory council established in 2-15-1816 .
(3)"Indian tourism region" includes the area recognized as being historically associated with the federally recognized reservations in Montana and the Little Shell Chippewa tribe.
(4)"Nonprofit convention and visitors bureau" means a nonprofit corporation organized under Montana law and recognized by a majority of the governing body in the city, consolidated city-county, resort area, or resort area district in which the bureau is located.
(5)"Person" has the meaning provided in 15-68-101 .
(6)"Purchaser" has the meaning provided in 15-68-101 .
(7)"Regional nonprofit

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Legislative History

En. Sec. 1, Ch. 607, L. 1987; amd. Sec. 1, Ch. 195, L. 2001; amd. Sec. 195, Ch. 49, L. 2015; amd. Sec. 2, Ch. 405, L. 2017; amd. Sec. 1, Ch. 240, L. 2021; amd. Sec. 1, Ch. 484, L. 2021.

Nearby Sections

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