15-68-210. Nontaxability -- lease for subsequent lease. The lease of property is nontaxable if: (1) the lease is made to a lessee who delivers a nontaxable transaction certificate; and (2) the lessee does not use the property in any manner other than for subsequent lease in the ordinary course of business. History: En. Sec. 14, Ch. 544, L. 2003.
Montana Legal Code
§ 15-68-210
Source: https://mca.legmt.gov/bills/mca/title_0150/chapter_0680/part_0020/section_0100/0150-0680-0020-0100.html· Version 2025