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Montana Title 15. Taxation § 15-30-2380. Credit for unlocking public lands program--definitions

Current as of January 01, 2024 | Updated by Findlaw Staff

<Section terminates December 31, 2027.>

(1) A taxpayer is allowed a credit against the taxes imposed by Title 15, chapter 30 or 31, in the amount of $750 for each qualified access to public land that is provided. The maximum credit that a taxpayer may claim in a year under this section is $3,000.

(2) If the amount of the credit exceeds the taxpayer's liability under Title 15, chapter 30 or 31, the amount of the excess must be refunded to the taxpayer. The credit may be claimed even if the claimant has no taxable income.

(3) If the property through which access is provided is owned by multiple taxpayers, the taxpayers may claim a proportionate share of the $750 credit based on their respective ownership interests in that property.

(4) If qualified access to the same parcel of public land is provided through separate properties owned by different taxpayers, the taxpayer for each property may claim a $750 credit.

(5) For purposes of this section:

(a) “public land” means:

(i) state land, as defined in 77-1-101; or

(ii) federal land managed by the U.S. forest service or the bureau of land management; and

(b) “qualified access to public land”:

(i) means an access or corridor established through a taxpayer's property to a parcel of public land for recreational use and certified by the department of fish, wildlife, and parks pursuant to 87-1-294;

(ii) does not include a corridor established between two or more parcels of public land when the public land parcels are surrounded by private land that the landowner or landowners have not granted permission to cross and there is no other legal access.

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Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-30-2380. Credit for unlocking public lands program--definitions - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-15-taxation/mt-st-15-30-2380/

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