Montana Title 37. Professions and Occupations § 37-61-211. Annual license tax--municipal tax prohibited

(1) An attorney or counselor at law admitted by the supreme court of the state to practice within the state is required to pay a license tax of $25 a year. The tax is payable to and collected by the clerk of the supreme court on or before April 1 of each year.

(2) Upon the payment of the tax, the clerk shall issue and deliver a certificate to the person paying the tax, certifying to the payment of the license tax and stating the period covered by the payment.

(3) The tax collections must be allocated to the supreme court for operations of the following commissions or other entities:

(4) A license tax may not be imposed on attorneys by a municipality or any other subdivision of the state.