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SENATE BILL NO. 71
INTRODUCED BY L. NELSON
AN ACT EXEMPTING VEHICLES OWNED BY CERTAIN HEALTH CARE PROFESSIONALS WHO PRACTICE IN RURAL, MEDICALLY UNDERSERVED AREAS FROM FOREIGN VEHICLE REGISTRATION; PROVIDING FOR A DECAL; AMENDING SECTIONS 15-24-301 AND 61-3-707, MCA; AND PROVIDING AN EFFECTIVE DATE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 15-24-301, MCA, is amended to read:
"15-24-301. Personal property brought into
the state -- assessment -- exceptions -- custom combine equipment.
(1) Except as provided in subsections (2) through (5), property in the following cases is subject to taxation and assessment
for all taxes levied that year in the county in which it is located:
any personal property (including livestock) brought, driven, or coming into this state at any time during the year that
is used in the state for hire, compensation, or profit;
(b) property whose owner or user is engaged in gainful occupation or business enterprise in the state; or
which that comes to rest and becomes a part of the general property of the state.
(2) The taxes on this property are levied in the same manner and to the same extent, except as otherwise provided, as though the property had been in the county on the regular assessment date, provided that the property has not been regularly assessed for the year in some other county of the state.
Nothing in this This section shall may not be construed to levy a tax against a merchant or dealer within this state on
goods, wares, or merchandise brought into the county to replenish the stock of the merchant or dealer.
Any Except as provided in [section 2], any motor vehicle not subject to a fee in lieu of tax brought, driven, or
coming into this state by any nonresident person temporarily employed in Montana and used exclusively for transportation
of such that person is subject to taxation and assessment for taxes as follows:
(a) The motor vehicle is taxed by the county in which it is located.
(b) One-fourth of the annual tax liability of the motor vehicle must be paid for each quarter or portion of a quarter of the year that the motor vehicle is located in Montana.
(c) The quarterly taxes are due the first day of the quarter.
(5) Agricultural harvesting machinery classified under class eight, licensed in other states, and operated on the lands of
persons other than the owner of the machinery under contracts for hire
shall be is subject to a fee in lieu of taxation of $35
per machine for the calendar year in which the fee is collected. The machines shall be are subject to taxation under class
eight only if they are sold in Montana."
Section 2. Exemption for vehicle of certain health care professionals. A motor vehicle that is brought, driven, or coming into this state that is registered in another state or country by a nonresident person who is a licensed health care professional, as provided in Title 37, chapter 3, 5, 8, 11, 14, 20, 21, 25, 28, or 34, and who is employed in Montana by a rural health care facility that is located in a medically underserved area is exempt from taxation as provided in 15-24-301.
Section 3. Section 61-3-707, MCA, is amended to read:
"61-3-707. Foreign vehicles used for transportation in connection with employment. (1) (a) Before a motor
vehicle taxed pursuant to 15-24-301(4) may be operated in Montana for a calendar quarter, the person responsible for
payment of taxes
must shall apply for and obtain a window decal provided by the department. (2)(b) Decals must be color-coded to distinguish the four quarterly registration periods of the year. (3)(c) An applicant may purchase a decal for more than one registration quarter at a time by paying the appropriate
amount. (4)(d) There is a $2 fee for each decal, and money collected from this fee shall must be deposited to the county general
fund. The $2 fee is in addition to the tax. (5)(e) A current window decal must be displayed on the lower right-hand corner of the windshield.
(2) (a) Before a motor vehicle exempted pursuant to [section 2] may be operated in Montana, the person responsible for the motor vehicle shall apply for and obtain a window decal from the county treasurer. The department shall supply the decals to the county treasurers.
(b) An application approved by the department must include a verification from the employer that the person is employed by a health care facility in a rural, medically underserved area that experiences difficulty in recruiting and retention of health care professionals.
(c) Decals expire each year on December 31 of the year in which issued, and application for reregistration must be filed with the county treasurer no later than February 15 of each year. Decals must be color-coded to distinguish the year.
(d) A current window decal must be displayed on the lower right-hand corner of the windshield."
Section 4. Codification instruction. [Section 2] is intended to be codified as an integral part of Title 15, chapter 6, part 2, and the provisions of Title 15, chapter 6, part 2, apply to [section 2].
Section 5. Effective date. [This act] is effective July 1, 1999.
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Latest Version of SB 71 (SB0071.ENR)
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