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Code · Montana · Title 15 — Taxation · Chapter 24 · Part 2

15-24-206. Declaration of destination on imported mobile homes, manufactured homes, and housetrailers -- display -- tax receipt -- exemptions.

451 words·~2 min read·/mt/title-15/chapter-24/part-2/15-24-206·

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15-24-206 . Declaration of destination on imported mobile homes, manufactured homes, and housetrailers -- display -- tax receipt -- exemptions.
(1)A person who brings a mobile home, manufactured home, or housetrailer into the state shall immediately upon arrival in the state execute a written declaration, verified under oath, stating the destination of the mobile home, manufactured home, or housetrailer and any other information the department of revenue may require and shall deliver the original of the declaration to whomever is on duty at the nearest port of entry station, state vehicle weight station, or other place the department may prescribe. The person shall also immediately upon arrival in the state affix a copy of the declaration to the mobile home, manufactured home, or housetrailer at a conspicuous place.
(2)The treasurer shall issue the mobile home, manufactured home, or housetrailer movement declaration provided for in this section to a person required by this section to execute it, in quantities the person requests to a maximum of 100. The treasurer shall issue additional quantities of the declaration to a maximum of 100 as the person requests at the discretion of the county treasurer upon receipt from the person of the previously issued declarations properly executed. Executed declarations must be delivered to the treasurer within 30 days from their issue.
(3)A person who moves a mobile home, manufactured home, or housetrailer from a point within the state to another point within or outside of the state shall first:
(a)execute the declaration provided for in subsection (1), deliver the original of it to the treasurer of the county in which the move originates or to any other person the department prescribes, and affix a copy of it in a conspicuous place on the mobile home, manufactured home, or housetrailer to be moved;
(b)obtain from the county treasurer of the county in which the move originates a receipt showing:
(i)payment in full of property taxes with respect to that mobile home, manufactured home, or housetrailer; or
(ii)payment of the property taxes provided for in 15-24-209 .
(4)The provisions of subsection (3)(b) do not apply whenever a person moves a mobile home, manufactured home, or housetrailer:
(a)from a point outside of to a point within the state;
(b)between places of business of dealers within or outside of the state;
(c)from the place of business of a dealer to a point within or outside of the state; or
(d)pursuant to the repossession of a mobile home, manufactured home, or housetrailer, unless the treasurer has furnished the lienholder or secured party with timely notice of the delinquent tax due when information has been requested under 15-24-202 (2).
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