Montana Title 7. Local Government § 7-1-4202. Definitions

(1) “Employee” means a person in this state who is in the service of an employer or engaged in employment as defined in 39-2-101 or under any appointment or contract of hire, written or oral, express or implied.

(2) “Employer” means a person or entity in this state that has one or more employees.

(3) “Employment benefit” means anything of value or any type of compensation, other than wages, provided by an employer to an employee without regard to whether the employer places a monetary value on the benefit or whether the benefit is subject to taxation. The term includes but is not limited to:

(4) “Political subdivision” means a local government unit, including but not limited to a county, city, or town established under authority of Article XI, section 1 or 6, of the Montana constitution.