Montana § 15-68-506 Credit -- Out-Of-State Taxes

Montana Statutes

§ 15-68-506 — Credit -- Out-Of-State Taxes

Montana § 15-68-506

Title 15TAXATION

Ch. 68SALES TAX

Part 5Returns and Payment

This text of Montana § 15-68-506 (Credit -- Out-Of-State Taxes) 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. § 15-68-506 (2026).

Text

15-68-506 . Credit -- out-of-state taxes. If a sales, use, or similar tax has been levied by another state or a political subdivision of another state on property that was leased outside this state but that will be used or consumed in this state and the tax was paid by the current user, the amount of tax paid may be credited against any use tax due this state on the same property. The credit may not exceed the sales tax or use tax due this state.

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15-68-506 . Credit -- out-of-state taxes. If a sales, use, or similar tax has been levied by another state or a political subdivision of another state on property that was leased outside this state but that will be used or consumed in this state and the tax was paid by the current user, the amount of tax paid may be credited against any use tax due this state on the same property. The credit may not exceed the sales tax or use tax due this state.