Montana Statutes
§ 15-68-107 — Liability Of User For Payment Of Use Tax
Montana § 15-68-107
This text of Montana § 15-68-107 (Liability Of User For Payment Of Use 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. § 15-68-107 (2026).
Text
15-68-107 . Liability of user for payment of use tax.
(1)A person within this state who uses property is liable to the state for payment of the use tax if the use tax is payable on the value of the property but has not been paid.
(2)The liability imposed by this section is discharged if the buyer has paid the use tax to the seller for payment to the department.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
En. Sec. 6, Ch. 544, L. 2003.
Nearby Sections
15
§ 15-68-101
Definitions§ 15-68-103
Presumption Of Taxability -- Value -- Rules§ 15-68-104
And 15-68-105 Reserved§ 15-68-107
Liability Of User For Payment Of Use Tax§ 15-68-108
And 15-68-109 Reserved§ 15-68-110
Collection Of Sales Tax And Use Tax -- Listing Of Business Locations And Agents -- Severability§ 15-68-202
Nontaxable Transaction Certificate -- Form§ 15-68-203
Through 15-68-205 Reserved§ 15-68-206
Exemption -- Government Agencies§ 15-68-208
Nontaxability -- Sale Of Property For ResaleCite This Page — Counsel Stack
Bluebook (online)
Montana § 15-68-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/68/15-68-107.