Montana Title 15. Taxation § 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:

(4) The provisions of subsection (3)(b) do not apply whenever a person moves a mobile home, manufactured home, or housetrailer: