Montana Statutes
§ 15-68-210 — Nontaxability -- Lease For Subsequent Lease
Montana § 15-68-210
This text of Montana § 15-68-210 (Nontaxability -- Lease For Subsequent Lease) 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. § 15-68-210 (2026).
Text
15-68-210 . Nontaxability -- lease for subsequent lease. The lease of property is nontaxable if:
(1)the lease is made to a lessee who delivers a nontaxable transaction certificate; and
(2)the lessee does not use the property in any manner other than for subsequent lease in the ordinary course of business.
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Legislative History
En. Sec. 14, 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 § 15-68-210, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/68/15-68-210.