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Code · Montana · Title 15 — Taxation · Chapter 24 · Part 9

15-24-903. Duty of owner to assist in assessment.

97 words·~1 min read·/mt/title-15/chapter-24/part-9/15-24-903·

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15-24-903 . Duty of owner to assist in assessment.
(1)The owner of livestock, as defined in 15-24-921 , or the owner's agent shall deliver to the department by March 1 of each year an electronic or written statement, under oath, listing the number of the owner's livestock and the county or counties where the livestock were located on February 1 of the same year.
(2)As used in this section, "agent" means any person, persons, company, or corporation, including a feedlot operator or owner of grazing land, who has charge of livestock on the assessment date.
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