42.31.2141 PERSONAL PROPERTY TAX REFUND
(1) Public contractors, who have had the 1% contractors gross receipts tax
withheld from them by any governmental agency or prime contractor, will be
allowed, as a refund any of those personal property taxes and motor vehicle
fees incurred between January 1 and December 31 of the year the withholding
occurred. The refund applies only to
personal property taxes on equipment used in the construction business of the
refunds will only be allowed after all necessary reports are filed and copies
of paid personal property tax and motor vehicle fee receipts are submitted to
overpayment refunds and personal property tax and motor vehicle fee refund
requests are due July 1 of the calendar year following the year the tax
liability or overpayment occurred. For
any given year in which a tax liability or overpayment occurred, refund
requests will be accepted annually up to five years after the original July 1
due date for that year.
History: Sec. 15-1-201 and 15-50-301, MCA; IMP, Sec. 15-50-207, 15-50-304 and 39-9-204, MCA; Eff. 12/31/72; AMD, Eff. 5/5/77; AMD, 1981 MAR p. 627, Eff. 6/26/81; AMD, 1983 MAR p. 1466, Eff. 10/14/83; AMD, 1987 MAR p. 1803, Eff. 10/16/87; AMD, 1995 MAR p. 2854, Eff. 12/22/95; AMD, 2000 MAR p. 3569, Eff. 12/22/00.