Montana Title 15. Taxation § 15-24-922. Board of livestock to prescribe per capita fee--refunds

(3)(a) A livestock owner who moves livestock between states is entitled to a refund of the per capita fee collected under 15-24-921 based on the number of months that the livestock have situs in Montana. The amount of the refund is equal to the ratio of the number of months that the livestock do not have situs in the state to the number of months in the year, multiplied by the original per capita fee due. A taxpayer shall apply to the board of livestock on a form prescribed by the board for a refund allowed under this subsection by March 31 of the following year. The applicant shall provide a statement showing the date when the livestock were moved out of or into the state and documentation of livestock transfers pursuant to Title 81, chapter 3, part 2.

(b) For the purposes of 15-24-921 and this section, the per capita fee may not be prorated.