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HOUSE BILL NO. 37
INTRODUCED BY M. CAMPBELL
BY REQUEST OF THE CODE COMMISSIONER
AN ACT GENDER NEUTRALIZING AND CONFORMING TITLES 10 THROUGH 90 OF THE MONTANA CODE ANNOTATED TO CURRENT BILL DRAFTING STANDARDS; AND AMENDING SECTIONS 10-1-201, 10-1-202, 10-1-206, 10-1-302, 10-1-405, 10-1-503, 10-1-601, 10-1-611, 10-1-804, 10-1-805, 10-1-806, 10-2-103, 10-2-105, 10-2-107, 10-3-101, 10-3-102, 10-3-112, 10-3-204, 10-3-302, 10-3-303, 10-3-313, 10-3-314, 10-3-501, 10-3-503, 10-3-505, 10-3-605, 10-3-607, 10-3-702, 10-3-1106, 13-1-114, 13-1-201, 13-2-112, 13-2-206, 13-2-221, 13-3-102, 13-3-103, 13-3-201, 13-3-211, 13-10-203, 13-10-305, 13-10-325, 13-10-501, 13-10-507, 13-10-602, 13-12-210, 13-13-118, 13-13-120, 13-13-225, 13-13-227, 13-13-602, 13-14-111, 13-14-211, 13-14-212, 13-15-201, 13-15-204, 13-15-205, 13-15-403, 13-15-404, 13-15-502, 13-15-504, 13-15-505, 13-15-506, 13-16-101, 13-16-201, 13-16-203, 13-16-204, 13-16-211, 13-16-301, 13-16-302, 13-16-307, 13-16-415, 13-16-416, 13-16-417, 13-16-418, 13-16-419, 13-19-101, 13-19-203, 13-19-301, 13-19-302, 13-19-304, 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72-12-404, 72-12-405, 72-12-407, 72-14-201, 72-14-202, 72-14-401, 72-14-402, 72-15-101, 72-15-102, 72-15-103, 72-15-105, 72-15-107, 72-15-109, 72-15-110, 72-15-201, 72-15-202, 72-15-203, 72-15-204, 72-15-205, 72-15-206, 72-15-207, 72-15-208, 72-15-210, 72-15-211, 72-15-213, 72-15-302, 72-15-303, 72-15-304, 72-16-501, 72-16-608, 72-16-609, 72-31-101, 72-31-102, 72-33-216, 72-33-217, 72-33-219, 72-33-306, 72-33-503, 72-34-130, 72-34-514, 72-34-515, 72-34-516, 72-35-313, 72-36-206, 75-1-312, 75-2-122, 75-2-123, 75-2-212, 75-2-411, 75-5-105, 75-5-306, 75-5-603, 75-5-641, 75-5-801, 75-7-205, 75-10-212, 75-10-214, 75-10-223, 75-10-233, 75-10-501, 75-10-940, 75-10-941, 75-16-104, 75-20-404, 75-20-405, 75-20-409, 75-20-411, 76-1-222, 76-2-221, 76-2-226, 76-2-227, 76-2-321, 76-2-326, 76-2-327, 76-3-303, 76-3-405, 76-4-110, 76-13-108, 76-13-413, 76-13-423, 76-14-105, 76-15-101, 76-15-312, 76-15-313, 76-15-315, 76-15-526, 76-15-604, 76-15-606, 76-15-710, 76-15-722, 76-15-723, 77-1-104, 77-1-111, 77-1-112, 77-1-114, 77-1-115, 77-1-201, 77-1-702, 77-1-801, 77-1-805, 77-1-806, 77-2-105, 77-2-315, 77-2-324, 77-2-329, 77-2-332, 77-2-333, 77-2-334, 77-2-335, 77-2-336, 77-3-102, 77-3-104, 77-3-115, 77-3-307, 77-3-409, 77-3-426, 77-4-108, 77-4-121, 77-4-128, 77-4-129, 77-6-108, 77-6-112, 77-6-115, 77-6-201, 77-6-209, 77-6-212, 77-6-401, 80-2-104, 80-2-202, 80-2-241, 80-2-243, 80-4-406, 80-4-424, 80-4-428, 80-4-430, 80-4-504, 80-4-506, 80-4-521, 80-4-522, 80-4-523, 80-4-524, 80-4-529, 80-4-530, 80-4-537, 80-4-539, 80-4-605, 80-6-102, 80-6-103, 80-6-104, 80-6-111, 80-6-1105, 80-7-505, 80-7-1104, 80-8-102, 80-8-103, 80-8-108, 80-8-202, 80-8-206, 80-8-208, 80-8-301, 80-8-303, 80-10-101, 80-10-201, 80-10-204, 80-10-211, 80-10-303, 80-10-503, 80-11-204, 80-11-305, 80-11-308, 80-11-311, 80-11-404, 80-11-405, 80-11-416, 80-12-202, 80-12-203, 80-12-211, 80-12-310, 80-15-218, 81-1-202, 81-1-301, 81-1-302, 81-2-101, 81-2-109, 81-2-112, 81-2-201, 81-2-204, 81-2-206, 81-2-208, 81-2-209, 81-2-303, 81-2-502, 81-2-602, 81-2-703, 81-3-106, 81-3-203, 81-3-204, 81-3-205, 81-3-214, 81-3-223, 81-3-231, 81-3-233, 81-4-104, 81-4-108, 81-4-207, 81-4-208, 81-4-212, 81-4-220, 81-4-308, 81-4-322, 81-4-326, 81-4-327, 81-4-405, 81-4-406, 81-4-410, 81-4-505, 81-4-506, 81-4-507, 81-4-508, 81-4-509, 81-4-512, 81-4-513, 81-4-603, 81-5-103, 81-6-102, 81-7-102, 81-7-115, 81-7-203, 81-7-204, 81-7-403, 81-7-501, 81-8-215, 81-8-232, 81-8-235, 81-8-251, 81-8-261, 81-8-263, 81-8-274, 81-8-278, 81-8-312, 81-8-315, 81-8-702, 81-8-704, 81-9-111, 81-9-112, 81-9-114, 81-9-218, 81-9-220, 81-9-230, 81-9-235, 81-9-313, 81-9-314, 81-9-315, 81-9-316, 81-9-402, 81-9-403, 81-20-204, 81-20-209, 81-21-102, 81-22-203, 81-22-205, 81-22-207, 81-22-402, 81-22-415, 81-23-201, 81-23-305, 81-23-403, 82-1-105, 82-1-108, 82-1-202, 82-1-203, 82-2-101, 82-2-102, 82-2-103, 82-2-105, 82-2-106, 82-2-107, 82-2-108, 82-2-109, 82-2-112, 82-2-114, 82-2-115, 82-2-203, 82-2-205, 82-2-401, 82-2-402, 82-2-405, 82-2-421, 82-4-142, 82-4-238, 82-4-355, 82-10-103, 82-10-401, 82-10-402, 82-10-506, 82-10-507, 82-11-103, 82-11-117, 82-11-141, 82-11-142, 82-11-151, 82-11-206, 82-11-209, 82-11-212, 82-11-303, 82-11-304, 82-11-305, 82-11-306, 82-15-204, 82-15-205, 85-1-622, 85-2-132, 85-2-134, 85-2-214, 85-2-218, 85-2-224, 85-2-234, 85-2-405, 85-2-412, 85-2-413, 85-2-416, 85-2-418, 85-2-804, 85-3-301, 85-3-411, 85-3-421, 85-5-102, 85-5-103, 85-5-104, 85-5-105, 85-5-108, 85-5-109, 85-5-110, 85-5-202, 85-5-302, 85-5-401, 85-5-402, 85-5-405, 85-5-406, 85-7-1504, 85-7-1506, 85-7-1507, 85-7-1508, 85-7-1615, 85-7-1618, 85-7-1703, 85-7-1811, 85-7-1901, 85-7-1912, 85-7-1924, 85-7-2017, 85-7-2027, 85-7-2114, 85-7-2115, 85-7-2116, 85-7-2133, 85-7-2153, 85-7-2166, 85-8-111, 85-8-115, 85-8-119, 85-8-121, 85-8-307, 85-8-308, 85-8-312, 85-8-314, 85-8-321, 85-8-345, 85-8-362, 85-8-364, 85-8-402, 85-8-403, 85-8-404, 85-8-612, 85-9-103, 85-9-304, 85-9-401, 85-9-402, 85-9-421, 85-9-502, 85-9-504, 85-9-628, 85-20-104, 85-20-105, 85-20-106, 87-1-204, 87-1-205, 87-1-206, 87-1-207, 87-1-208, 87-1-210, 87-1-225, 87-1-302, 87-1-402, 87-1-501, 87-1-511, 87-1-701, 87-1-704, 87-2-112, 87-2-203, 87-2-204, 87-2-602, 87-2-604, 87-2-1002, 87-3-123, 87-3-206, 87-3-221, 87-3-405, 87-3-506, 87-3-507, 87-4-301, 87-4-303, 87-4-602, 87-4-702, 87-4-703, 87-4-704, 87-4-705, 87-4-903, 87-4-904, 87-4-915, 87-4-1002, 87-4-1003, 87-5-108, 90-2-1111, 90-4-305, 90-4-309, 90-4-314, 90-4-317, 90-5-202, 90-6-120, 90-6-204, 90-6-303, AND 90-7-319, MCA.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 10-1-201, MCA, is amended to read:
"10-1-201. Officers. (1) The governor shall appoint all officers of the militia.
(2) Officers must be citizens of the United States.
(3) Before a person can be appointed an officer by the governor, he shall the person must be examined and adjudged qualified to be an officer by an examining board. The composition, appointment, and examination procedure of the board and the nature and scope of examinations shall must be prescribed by federal law or regulation or state regulations.
(4) Each officer shall hold office under his the appointment until he the officer is regularly appointed to another grade or office or until he the officer is regularly retired, discharged, dismissed, or placed in the reserve."
Section 2. Section 10-1-202, MCA, is amended to read:
"10-1-202. Oath of office. (1) Except when a comparable oath is subscribed to under federal law or regulation, every officer shall take and subscribe to the following oath of office:
"I, ...., do solemnly swear that I will support and defend the constitution of the United States and the constitution of the state of Montana against all enemies, foreign and domestic; that I will bear true faith and allegiance to the same; and that I will obey the orders of the president of the United States and the governor of the state of Montana; that I make this obligation freely, without any mental reservation or purpose of evasion; and that I will well and faithfully discharge the duties of the office of .... in the .... upon which I am about to enter, so help me God."
(2) If an officer refuses or neglects to take the oath, he shall be the officer is considered to have resigned the office and a new appointment shall must be made."
Section 3. Section 10-1-206, MCA, is amended to read:
"10-1-206. Examination as to fitness -- board of examination. (1) The governor, when he the governor considers it necessary, may order an officer to appear before a board of examination. The board of examination shall consist consists of three officers, senior in rank to the officer whose fitness for service is under examination. The board may:
(a) inquire into the fitness for military service due to physical disability of an officer under 10-1-203(1)(b);
(b) inquire into the moral character, capacity, and professional fitness of an officer in order to make a recommendation under 10-1-205(2)(e).
(2) The board, under 10-1-203(1)(b), may recommend the retention of the officer being examined or his recommend the officer's retirement because of a physical inability to perform active service.
(3) The board, under 10-1-205(2)(e), may recommend the discharge and the vacating of his the officer's commission or warrant.
(4) The findings of the board become effective only upon the approval of the governor."
Section 4. Section 10-1-302, MCA, is amended to read:
"10-1-302. Oath of enlistment. (1) Except when a comparable oath of enlistment is subscribed to under federal law or regulation, every person who enlists or reenlists shall take and subscribe to the following oath of enlistment:
"I hereby acknowledge to have voluntarily enlisted this .... day of .... in the .... of the United States and the state of Montana for a period of .... years under the conditions prescribed by law, unless sooner discharged by proper authority. And I do solemnly swear that I will bear true faith and allegiance to the United States of America and to the state of Montana, and that I will serve them honestly and faithfully against all their enemies, and that I will obey the orders of the president of the United States, the governor of the state of Montana, and the officers appointed over me."
(2) Any officer of the organized militia or any officer of the armed forces of the United States, detailed to duty with any component of the organized militia of this state, may administer the oath of enlistment to enlisted men personnel."
Section 5. Section 10-1-405, MCA, is amended to read:
"10-1-405. Confinement of persons committed by military court. The keepers of a municipal or county jail shall receive a person committed to them by a military court and shall confine him the person in accordance with the direction of the court."
Section 6. Section 10-1-503, MCA, is amended to read:
"10-1-503. Allowances for incidental expenses. Each commanding officer may receive an allowance for the incidental expenses of his the command."
Section 7. Section 10-1-601, MCA, is amended to read:
"10-1-601. Actions against militia members -- attorney's attorney fees. When an action is commenced in a court against a member of the organized militia for an act done in his an official capacity in the discharge of his the member's duty or for an alleged omission to do an act which that it was his the member's duty to perform, the defendant shall must be defended by the attorney general at the expense of this state, but private counsel may be employed by the defendant."
Section 8. Section 10-1-611, MCA, is amended to read:
"10-1-611. Authority of commanding officer to arrest. The commanding officer at any drill, parade, encampment, or other duty may order those under his the commanding officer's command to perform any military duty he the commanding officer requires. The commanding officer may arrest, for the time of the drill, parade, encampment, or other duty, an officer or enlisted man person who disobeys the orders of his a superior officer."
Section 9. Section 10-1-804, MCA, is amended to read:
"10-1-804. Bonus. A member is entitled to receive a bonus payment for each year of service for which he the member extends or reenlists. The bonus shall must be paid to each eligible member within 60 days following the successful completion of a year of service for which he the member extended or reenlisted. The secretary shall set the amount of the bonus based on the appropriation for that purpose."
Section 10. Section 10-1-805, MCA, is amended to read:
"10-1-805. Eligibility. The bonus must be granted to a person who:
(1) extends his the person's original enlistment or reenlists in the Montana national guard;
(2) holds a rank commensurate with a unit vacancy in accordance with the national guard bureau's policy;
(3) does not have 20 years of total service;
(4) is not a civil service employee in a full-time capacity with the national guard, including but not limited to active duty for training or full-time training duty;
(5) is not eligible for any federally funded national guard bonus for the reenlistment or extension covered by this part; and
(6) attends 90% of the scheduled drills and annual training in the year for which the benefit is to be paid."
Section 11. Section 10-1-806, MCA, is amended to read:
"10-1-806. Administration. (1) The secretary shall administer this part. He The secretary shall maintain records and make rules necessary for its administration.
(2) He The secretary shall determine the eligibility of members to receive the bonus and disburse a bonus payment upon a determination of eligibility."
Section 12. Section 10-2-103, MCA, is amended to read:
"10-2-103. Seal -- acknowledgments -- officers. (1) The board may provide for a seal.
(2) The members and employees of the board may take acknowledgments, depositions, and administer oaths and affirmations in any matters connected with the affairs of the board or with the official duties of the members or employees of the board.
(3) The board shall select from its membership a chairman presiding officer, a vice-chairman vice presiding officer, and a secretary."
Section 13. Section 10-2-105, MCA, is amended to read:
"10-2-105. Extra compensation for service forbidden. A member or employee of the board may not accept, receive, or charge any money or thing of value for the performance of any service rendered to any veteran or his or her the veteran's dependents, at any time or in any manner, other than the compensation allowed by law. A person who violates this section is guilty of a misdemeanor."
Section 14. Section 10-2-107, MCA, is amended to read:
"10-2-107. Contracts for federal reimbursement funds. The governor of this state and the chairman presiding officer and secretary of the board may sign contracts with the federal government or any agency thereof of the federal government for the reimbursement of the board for any work which that the board may do for which any federal statute provides reimbursement to the states."
Section 15. Section 10-3-101, MCA, is amended to read:
"10-3-101. Declaration of policy. Because of the existing and increasing possibility of the occurrence of disasters or emergencies of unprecedented size and destructiveness resulting from enemy attack, sabotage, or other hostile action and natural disasters and in order to provide for prompt and timely reaction to an emergency or disaster, to insure ensure that preparation of this state will be adequate to deal with disasters or emergencies, and generally to provide for the common defense and to protect the public peace, health, and safety and to preserve the lives and property of the people of this state, it is declared to be necessary to:
(1) authorize the creation of local or interjurisdictional organizations for disaster and emergency services in the political subdivisions of this state;
(2) reduce vulnerability of people and communities of this state to damage, injury, and loss of life and property resulting from natural or man-made human-caused disasters;
(3) provide a setting conducive to the rapid and orderly start of restoration and rehabilitation of persons and property affected by disasters;
(4) clarify and strengthen the roles of the governor, state agencies, and local governments in prevention of, preparation for, response to, and recovery from emergencies and disasters;
(5) authorize and provide for cooperation in disaster prevention, preparedness, response, and recovery;
(6) authorize and provide for coordination of activities relating to disaster prevention, preparedness, response, and recovery by agencies and officers of this state and similar state-local, interstate, federal-state, and foreign activities in which the state and its political subdivisions may participate;
(7) provide an emergency and disaster management system embodying all aspects of emergency or disaster prevention, preparedness, response, and recovery;
(8) assist in prevention of disasters caused or aggravated by inadequate planning for public and private facilities and land use;
(9) supplement, without in any way limiting, authority conferred by previous statutes of this state and increase the capability of the state, local, and interjurisdictional disaster and emergency services agencies to perform disaster and emergency services; and
(10) authorize the payment of extraordinary costs and the temporary hiring, with statutorily appropriated funds under 10-3-312, of professional and technical personnel to meet the state's responsibilities in providing assistance in the response to, recovery from, and mitigation of disasters in either state or federal emergency or disaster declarations."
Section 16. Section 10-3-102, MCA, is amended to read:
"10-3-102. Limitations. Nothing in parts Parts 1 through 4 of this chapter may not be construed to give any state, local, or interjurisdictional agency or public official authority to:
(1) interfere with the course or conduct of a labor dispute, except that actions otherwise authorized by parts 1 through 4 of this chapter or other laws may be taken when necessary to forestall or mitigate imminent or existing danger to public health or safety;
(2) interfere with dissemination of news or comment on public affairs;. but However, any communications facility or organization, (including but not limited to radio and television stations, wire services, and newspapers), may be required to transmit or print public service messages furnishing information or instructions in connection with an emergency or disaster;.
(3) affect the jurisdiction or responsibilities of police forces, firefighting forces, units of the armed forces of the United States, or of any personnel thereof, of those entities when on active duty;, but state, local, and interjurisdictional disaster and emergency plans shall must place reliance upon the forces available for performance of functions related to emergencies and disasters; or
(4) limit, modify, or abridge the authority of the governor to proclaim martial law or exercise any other powers vested in him the governor under the constitution, statutes, or common law of this state independent of or in conjunction with any provisions of parts 1 through 4 of this chapter."
Section 17. Section 10-3-112, MCA, is amended to read:
"10-3-112. Employment requirements for personnel -- political involvement of organizations prohibited. (1) A person may not be employed in any disaster and emergency services organization established under parts 1 through 4 of this chapter who advocates a change by force or violence in the constitutional form of the government of the United States or in this state or the overthrow of any government in the United States by force or violence or who has been convicted of or is under indictment or information charging any subversive act against the United States. Each person who is appointed to serve in an organization for disaster and emergency services shall, before entering upon his the person's duties, take an oath, in writing, before a person authorized to administer oaths in this state, which oath shall be that is substantially as follows:
"I ...., swear (or affirm) that I will support and defend The Constitution of the United States and The Constitution of the State of Montana against all enemies, foreign and domestic; that I will bear true faith and allegiance to the same; that I take this obligation freely, without any mental reservation or purpose of evasion; and that I will well and faithfully discharge the duties of the office on which I am about to enter. So help me, God."
(2) An organization for disaster and emergency services established under this chapter may not participate in any form of political activity, nor may it be employed directly or indirectly for political purposes."
Section 18. Section 10-3-204, MCA, is amended to read:
"10-3-204. Intergovernmental arrangements. (1) This state enacts into law and enters into the interstate mutual aid compact with all states, as defined therein in the compact, which states that have enacted or shall hereafter enact the compact in the form substantially contained in 10-3-207.
(2) The governor may enter into the compact with any state if he the governor finds that joint action with the state is desirable in meeting common intergovernmental problems of emergency and disaster planning, prevention, response, and recovery.
(3) Nothing in subsections Subsections (1) and (2) may not be construed to limit previous or future entry of this state into the interstate mutual aid compact.
(4) All interstate mutual aid compacts and other interstate agreements dealing with disaster and emergency services shall must be reviewed and made current at intervals not to exceed 4 years.
(5) If a person holds a license, certificate, or other permit issued by any state or political subdivision thereof of a state evidencing the meeting of qualifications for professional, mechanical, or other skills, the person may render aid involving that skill in this state to meet an emergency or disaster and this state shall give due recognition to the license, certificate, or other permit.
(6) When considered of mutual benefit, the governor may, subject to limitations of law, enter into intergovernmental arrangements with neighboring provinces of Canada for the purpose of exchanging disaster and emergency services."
Section 19. Section 10-3-302, MCA, is amended to read:
"10-3-302. Declaration of emergency -- effect and termination. (1) A state of emergency may be declared by the governor when he the governor determines that an emergency as defined in 10-3-103 exists.
(2) An executive order or proclamation of a state of emergency shall activate activates the emergency response and disaster preparation aspects of the state disaster and emergency plan and program applicable to the political subdivision or area and be is authority for the deployment and use of any forces to which the plans apply and for the distribution and use of any supplies, equipment, and materials and facilities assembled, stockpiled, or arranged to be made available pursuant to parts 1 through 4 of this chapter or any other provision of law pertaining to disasters and disaster-related emergencies.
(3) A state of emergency may not continue for longer than 20 days unless continuing conditions of the state of emergency exist, which shall must be determined by a declaration of an emergency by the president of the United States or by a declaration of the legislature by joint resolution of continuing conditions of the state of emergency."
Section 20. Section 10-3-303, MCA, is amended to read:
"10-3-303. Declaration of disaster -- effect and termination. (1) A state of disaster may be declared by the governor when he the governor determines that a disaster has occurred.
(2) An executive order or proclamation of a state of disaster shall activate activates the disaster response and recovery aspects of the state disaster and emergency plan and program applicable to the political subdivision or area and be is authority for the deployment and use of any forces to which the plans apply and for the distribution and use of any supplies, equipment, and materials and facilities assembled, stockpiled, or arranged to be made available pursuant to parts 1 through 4 of this chapter or any other provision of law pertaining to disaster and disaster-related emergencies.
(3) A state of disaster may not continue for longer than 30 days unless continuing conditions of the state of disaster exist, which shall must be determined by a declaration of a major disaster by the president of the United States or by the declaration of the legislature by joint resolution of continuing conditions of the state of disaster.
(4) The governor shall terminate a state of emergency or disaster when:
(a) the emergency or disaster has passed;
(b) the emergency or disaster has been dealt with to the extent that emergency or disaster conditions no longer exist; or
(c) at any time the legislature terminates the state of emergency or disaster by joint resolution. However, after termination of the state of emergency or disaster, disaster and emergency services required as a result of the emergency or disaster may continue."
Section 21. Section 10-3-313, MCA, is amended to read:
"10-3-313. Temporary housing for disaster victims -- site acquisition and preparation. (1) Whenever the governor has declared a state of emergency or state of disaster or the president has declared an emergency or a major disaster to exist in this state, the governor is authorized:
(a) to enter into purchase, lease, or other arrangements with any agency of the United States for temporary housing units to be occupied by emergency or disaster victims and to make such the units available to any political subdivision of the state;
(b) to assist any political subdivision of this state which that is the locus of temporary housing for emergency or disaster victims to acquire sites necessary for such temporary housing and to do all things required to prepare such the site to receive and utilize temporary housing units by:
(i) advancing or lending funds available to the governor from any appropriation made for those purposes by the legislature or from any other source;
(ii) "passing through" funds made available for those purposes by any agency, public or private; or
(iii) becoming a copartner with the political subdivision for the execution and performance of any temporary housing project for emergency or disaster victims;
(c) under such regulations as he shall prescribe that the governor prescribes, to temporarily suspend or modify for not to exceed 60 days any state laws or regulations relating to public health, safety, zoning, or transportation, (within or across the state), laws or regulations within this state when by proclamation he the governor declares such the suspension or modification essential to provide temporary housing for emergency or disaster victims.
(2) Any political subdivision of this state is expressly authorized to acquire, temporarily or permanently, by purchase, lease, or otherwise, sites required for installation of temporary housing units for emergency or disaster victims and to enter into whatever arrangements, including purchase of temporary housing units and payment of transportation charges, which that are necessary to prepare or equip such the sites to utilize the housing units.
(3) Nothing contained in parts Parts 1 through 4 of this chapter shall may not be construed to limit the governor's authority to apply for, administer, and expend any grants, gifts, or payments in aid of emergency or disaster prevention, preparedness, response, or recovery."
Section 22. Section 10-3-314, MCA, is amended to read:
"10-3-314. Community disaster loans. Whenever, at the request of the governor, the president has declared a major disaster to exist in this state, the governor is authorized:
(1) upon his the governor's determination that a political subdivision of the state will suffer a substantial loss of tax and other revenues revenue from an emergency or disaster and has demonstrated a need for financial assistance to perform its governmental functions, to apply to the federal government, on behalf of the political subdivision, for a loan. The proceeds are statutorily appropriated, as provided in 17-7-502, to the governor, who may receive and disburse the proceeds of any approved loan to any applicant political subdivision.
(2) to determine the amount needed by any applicant political subdivision to restore or resume its governmental functions and to certify the same to the federal government. However, no the application amount may not exceed 25% of the annual operating budget of the applicant for the fiscal year in which the emergency or disaster occurs.
(3) to recommend to the federal government, based upon his the governor's review, the cancellation of all or any part of repayment when, in the first 3 full fiscal years following the emergency or disaster, the revenues revenue of the political subdivision are is insufficient to meet its operating expenses, including additional emergency- emergency-related or disaster-related expenses of a the political subdivision operation character."
Section 23. Section 10-3-501, MCA, is amended to read:
"10-3-501. Policy of state. (1) The legislature recognizes that an enemy attack upon the United States is a possibility; that such an attack might be of unprecedented size and destructiveness; that a considerable period of time may elapse after an enemy attack before federal operational control over the management of resources can be instituted; and that federal planning and activities with respect to postattack recovery and rehabilitation are predicated on the ability of the states and their political subdivisions to prepare for and respond promptly to the problems created by an enemy attack. Therefore, it is necessary to confer upon the governor and upon the executive heads of governing bodies of political subdivisions of this state the emergency powers provided for in this part.
(2) It is the purpose of this part and the policy of this state that all resource management functions of this state be coordinated to the maximum extent with the comparable functions of the federal government, of other states and localities, and of private agencies to the end that the most effective preparation and use may be made of available manpower personnel, resources, and facilities in an emergency."
Section 24. Section 10-3-503, MCA, is amended to read:
"10-3-503. Governor's powers and duties. (1) The governor has general direction and control of the emergency resources management within this state and all officers, boards, agencies, individuals, or groups established under the emergency resources management plan.
(2) In performing his duties under this part, the governor may cooperate with the federal government, with other states, and with private agencies in all matters pertaining to the emergency management of resources.
(3) In performing his duties under this part and to effect its policies and purpose, the governor may make, amend, and rescind the necessary orders and rules to carry out this part within the limits of authority conferred upon him the governor, with due consideration of the emergency resources management plans of the federal government."
Section 25. Section 10-3-505, MCA, is amended to read:
"10-3-505. Proclamation of emergency -- effect and termination. (1) Following an attack, the governor, if he the governor finds such that action is necessary to deal with the danger to the public safety caused thereby by the attack or to aid in the postattack recovery or rehabilitation of the United States or any part thereof of the United States, the governor shall declare by proclamation the existence of a postattack recovery and rehabilitation emergency. Any such A proclamation shall be is ineffectual unless the legislature is then in session or the governor simultaneously issues an order convening the legislature in special session within 45 days.
(2) During the period when the proclamation issued under subsection (1) of this section is in force or during the continuance of any emergency declared by the president of the United States or the congress calling for postattack recovery and rehabilitation activities, subject to the limitations set forth in this part and in a manner consistent with any rules or orders and policy guidance issued by the federal government, the governor may issue, amend, and enforce rules and orders to:
(a) control, restrict, and regulate, by rationing, freezing, use of quotas, prohibitions on shipments, price fixing, allocation, or other means, the use, sale, or distribution of food, feed, fuel, clothing and other commodities, materials, goods, or services;
(b) prescribe and direct activities in connection with but not limited to use, conservation, salvage, and prevention of waste of materials, services, and facilities, including production, transportation, power, and communication facilities, training and supply of labor, utilization of industrial plants, health and medical care, nutrition, housing, including the use of existing and private facilities, rehabilitation, education, welfare, child care, recreation, consumer protection, and other essential civil needs; and
(c) take such other action as that may be necessary for the management of resources following an attack.
(3) All rules and orders issued under authority conferred by this part have the effect of law during the continuance of a proclamation or declaration of emergency as contemplated by this section when a copy of the rule or order is filed in the office of the secretary of state or, if issued by a local or area official, when filed in the office or offices of the county clerk and recorder. If, by reason of destruction or disruption attendant upon or resulting from attack, the filing requirements of this subsection cannot be met, public notice by such means as that may be available shall must be considered a complete and sufficient substitute. All existing laws, ordinances, rules, and orders inconsistent with the provisions of this part or any rule or order issued under the authority thereof shall be of this part is inoperative during the period of time and to the extent such that inconsistency exists.
(4) Any authority exercised under a proclamation of emergency contemplated by this section may be exercised with respect to the entire territory over which the governor or other official, as the case may be, has jurisdiction or to any specified part thereof of the territory.
(5) The governor's power and authority to issue a proclamation following an attack shall must be terminated by the passage of a joint resolution of the legislature or by declaration of the termination of the emergency by the president or by the congress,. however However, the proclamation shall must terminate automatically 6 months after issuance and a similar proclamation may not be issued unless concurrence is given thereto by a joint resolution of the legislature."
Section 26. Section 10-3-605, MCA, is amended to read:
"10-3-605. Filling vacancy for city or town executive. In the event that If the executive head of any city or town is unavailable following an enemy attack to exercise the powers and discharge the duties of his office, then those members of the city or town council or commission available shall, by majority vote, choose a successor to act as the executive head of such the city or town."
Section 27. Section 10-3-607, MCA, is amended to read:
"10-3-607. Relocating seat of state government. If the seat of state government at Helena is rendered unsuitable for use in that capacity, the seat of state government may be moved to an alternate location within the boundaries of the state of Montana by proclamation of the governor. He The governor shall consider other Montana cities in order of their population in the last federal census, giving consideration to available communications, office space, and such other factors as may seem to him considered pertinent. Such The move of the seat of government shall be is effective until it is again moved by proclamation of the governor or action by the legislature."
Section 28. Section 10-3-702, MCA, is amended to read:
"10-3-702. Definitions. As used in this part, the following definitions apply:
(1) "Jurisdiction" means the jurisdiction of any law enforcement agency within Montana.
(2) "Tactical incident" means any situation in which it is reasonable to expect the possibility of the loss of life or the taking of a hostage unless extraordinary steps are taken. These situations may include but are not limited to:
(a) a barricaded gunman person with a gun;
(b) a person taken hostage;
(c) arrests in extraordinary circumstances;
(d) civil disorder;
(e) terrorist activity;
(f) protection of a dignitary; and
(g) courtroom security in extraordinary circumstances.
(3) "Tactical team" means a small group of highly disciplined law enforcement officers trained to provide a quick and ready response to high risk high-risk conditions and situations that go beyond the capabilities of normally trained and equipped officers. With specialized training, tactics, and equipment, this small group of officers provides a greater expectation of resolving incidents without loss of property, injury, or loss of life."
Section 29. Section 10-3-1106, MCA, is amended to read:
"10-3-1106. Submission of agreement to attorney general. (1) As a condition precedent to an agreement becoming effective under this part, the agreement must be submitted to and receive the approval of the state attorney general.
(2) The attorney general shall approve an agreement submitted to him under this part unless he the attorney general finds that it is not in proper form, does not meet the requirements set forth in this part, or otherwise does not conform to the laws of Montana. If he disapproves an agreement, he is disapproved, the attorney general shall provide a detailed, written statement to the appropriate governing bodies of the fire protection services, emergency medical care providers, and local government subdivisions.
(3) If the attorney general does not disapprove an agreement within 60 days after its submission to him, it is considered approved."
Section 30. Section 13-1-114, MCA, is amended to read:
"13-1-114. Computation of elector's age and term of residence. An elector's age and the term of his an elector's residence must be computed by including the day of election."
Section 31. Section 13-1-201, MCA, is amended to read:
"13-1-201. Chief election officer. The secretary of state is the chief election officer of this state, and it is his the secretary of state's responsibility to obtain and maintain uniformity in the application, operation, and interpretation of the election laws other than those in Title 13, chapters 35, 36, or 37 of this title."
Section 32. Section 13-2-112, MCA, is amended to read:
"13-2-112. Register of electors to be kept. Each election administrator shall keep an official register of electors in the manner he that the administrator considers most efficient. The original signed registration form for each elector shall must be filed alphabetically in a separate file for each precinct. Additional files and records may be established for convenience. The information recorded in the official register of electors and the design of the registration forms shall must be prescribed by the secretary of state."
Section 33. Section 13-2-206, MCA, is amended to read:
"13-2-206. Citizenship requirements. A person shall may not be permitted to register until he the person attains United States citizenship."
Section 34. Section 13-2-221, MCA, is amended to read:
"13-2-221. Agency-based registration. (1) Qualified individuals must be given the opportunity to register to vote when applying for or receiving services or assistance:
(a) at an agency that provides public assistance;
(b) at or through an agency that provides state-funded programs primarily engaged in providing services to persons with disabilities; or
(c) at another agency designated by the secretary of state with the consent of the agency.
(2) Agency-based registration sites must:
(a) distribute application for voter registration forms with each application for services or assistance; and
(b) assist an applicant in completing an application for voter registration form, unless the applicant refuses assistance.
(3) The completed application for voter registration form must be transmitted by the agency to the election administrator of the county of the elector's residence within the time period specified by 42 U.S.C. 1973gg, et seq.
(4) As used in this section, the following definitions apply:
(a) "Agency" "agency" means a state agency as defined in 2-4-102(2)(a) or an office of a political subdivision.
(b) "Political subdivision" means a city, county, consolidated city-county government, or town."
Section 35. Section 13-3-102, MCA, is amended to read:
"13-3-102. Change of precinct boundaries. (1) The county governing body may change the boundaries of precincts, but not within 100 days before any primary or between a general election and the primary for that election. When the changes are required to make precinct boundaries conform to legislative district boundaries following the adoption of a districting and apportionment plan under Article V, section 14, of the 1972 Montana constitution or other district boundaries changed by the districting and apportionment plan, the changing of precinct boundaries must be accomplished within 45 days of the filing of the final plan.
(2) All changes must be certified to the election administrator 3 days or less after the change is made.
(3) The officials responsible for preparing a districting and apportionment plan shall consider the problems of conforming present precinct boundaries to the new districts as well as existing boundaries of wards, school districts, and other districts. The election administrator of counties involved in the plan shall must be consulted before adoption of the final plan."
Section 36. Section 13-3-103, MCA, is amended to read:
"13-3-103. Certification of boundary changes. (1) Not more than 10 days after an order of the governing body has established or changed the boundaries of an election precinct, the governing body shall cause to be prepared and delivered to the election administrator ensure that a written legal description and a map showing the borders of all precincts and districts in which elections are held within the county are prepared and delivered to the election administrator.
(2) Not more than 10 days after school district or other election district boundaries have been changed, the governing body making the change shall certify any changes or alterations in the boundaries to the election administrator and deliver a written legal description and a map showing boundaries of the wards, school districts, or other election districts. The map must be sufficiently detailed to clearly identify the wards or districts and the territory included in each."
Section 37. Section 13-3-201, MCA, is amended to read:
"13-3-201. Purpose. The purpose of this part is to promote the fundamental right to vote by improving access to polling places for individuals with disabilities and elderly individuals to polling places. The provisions of this part acknowledge that, in certain cases, it may not be possible to locate a polling place that meets the standards for accessibility, either because an accessible polling place does not exist or, if it does, its location in the precinct would require undue travel for a majority of the electors. In those cases when an accessible polling place is not available, this part provides voters with disabilities and elderly voters an alternative means for casting a ballot on election day."
Section 38. Section 13-3-211, MCA, is amended to read:
"13-3-211. Emergency exemption. (1) The secretary of state shall exempt a polling place from the requirements of this part if an emergency occurs within 10 days prior to an election. An emergency is considered to exist if a polling place becomes unavailable by reason of loss of lease, fire, snow, or natural disaster.
(2) If an emergency occurs, the election administrator in the county shall designate a new polling place in accordance with the procedure provided in 13-3-105. The new polling place must be is considered temporary and must be is exempt from the survey procedures established under 13-3-206. However, such the polling place may not be used in a subsequent election unless it is surveyed as required in 13-3-206."
Section 39. Section 13-10-203, MCA, is amended to read:
"13-10-203. Indigent candidates. If an individual is unable to pay a filing fee, the filing officer shall accept the following documents in lieu of a filing fee:
(1) from a successful write-in candidate, a verified statement that he the candidate is unable to pay the filing fee;
(2) from a candidate for nomination, a verified statement that he the candidate is unable to pay the filing fee and a written petition for nomination as a candidate that meets the following requirements:
(a) the petition contains the name of the office to be filled and the candidate's name and residence address;
(b) the petition contains signatures numbering 5% or more of the total vote cast for the successful candidate for the same office at the last general election;
(c) the signatures are those of electors residing within the political subdivision of the state in which the candidate petitions for nomination; and
(d) the signatures have been certified by the appropriate election administrator by the procedure provided in 13-27-303 and 13-27-304."
Section 40. Section 13-10-305, MCA, is amended to read:
"13-10-305. Independent forfeits place on ballot. An individual who has filed as an independent candidate forfeits his the individual's place on the general election ballot as an independent candidate if he the individual accepts a write-in nomination for an office as provided in 13-10-204."
Section 41. Section 13-10-325, MCA, is amended to read:
"13-10-325. Withdrawal from nomination. (1) A candidate for nomination or candidate for election to an office may withdraw from the election by sending a statement of withdrawal to the officer with whom his the candidate's declaration, petition, or acceptance of nomination was filed. The statement must contain all information necessary to identify the candidate and the office sought and the reason for withdrawal. It shall The statement must be sworn or affirmed before an officer empowered to administer oaths. A candidate may not withdraw later than 85 days before a general election or 75 days before a primary election.
(2) Filing fees paid by the candidate may not be refunded."
Section 42. Section 13-10-501, MCA, is amended to read:
"13-10-501. Petition for nomination by independent candidates or political parties not eligible to participate in primary election. (1) Except as provided in 13-10-504, nominations for public office by an independent candidate or a political party which that does not meet the requirements of 13-10-601 may be made by a petition for nomination.
(2) The petition must contain the same information and the oath of the candidate required for a declaration for nomination.
(3) If a petition is filed by a political party, it must contain the party name and, in five words or less, the principle which such that the body represents.
(4) The form of the petition shall must be prescribed by the secretary of state, and he the secretary of state shall furnish sample copies to the election administrators and on request to any individual.
(5) Each sheet of a petition must contain signatures of electors residing in only one county."
Section 43. Section 13-10-507, MCA, is amended to read:
"13-10-507. Independent candidates -- association with political parties not allowed. (1) A person seeking office as an independent candidate may not be associated with a political party for 1 year prior to the submission of his the person's nomination petition.
(2) For the purposes of subsection (1), "associated with a political party" means having run for office as a partisan candidate or having held an office with a political party designation."
Section 44. Section 13-10-602, MCA, is amended to read:
"13-10-602. Use of party name. (1) Every A political party and its regularly nominated candidates, members, and officers have the sole and exclusive right to the use of the party name. No A candidate for office may not use any word of the name of any other political party or organization other than that by which he the candidate is nominated.
(2) An independent or nonpartisan candidate shall may not use any word of the name of any existing political party or organization in his the candidacy."
Section 45. Section 13-12-210, MCA, is amended to read:
"13-12-210. Number of ballots to be provided for each precinct. (1) The election administrator shall provide each election precinct with sufficient ballots for the electors registered, plus an extra supply to cover spoiled ballots.
(2) The election administrator shall keep a record in his the administrator's office showing the exact number of ballots that are delivered to the election judges of each precinct."
Section 46. Section 13-13-118, MCA, is amended to read:
"13-13-118. Taking ballot to disabled elector. (1) The chief election judge may appoint two election judges who represent different political parties to take a ballot to an elector able to come to the premises where a polling place is located but unable to enter the polling place because of a disability. The elector may request assistance in marking his the ballot as provided in 13-13-119.
(2) The judges shall have the elector sign an oath form stating he that the elector is entitled to vote and shall write in the precinct register by the elector's name "voted on the premises by oath" and sign their names.
(3) When the ballot or ballots are marked and folded, the judges shall immediately take them into the polling place and give them to the judge at the ballot box. The judge receiving the voted ballots shall distinctly announce he that the judge has "a ballot offered by ...... (name), an elector physically unable to enter the room. Does anyone object to the reception of the ballot?" If no an objection is not heard, the judge shall remove the stub and place the ballot and stub in the proper boxes. Any challenge to the elector's right to vote shall must be resolved as provided in Title 13, chapter 13, part 3."
Section 47. Section 13-13-120, MCA, is amended to read:
"13-13-120. Poll watchers -- announcement of elector's name. The election judges shall permit one poll watcher from each political party to station himself be stationed close to the poll lists in a location that does not interfere with the election procedures. At the time when each elector signs his the elector's name, one of the election judges shall pronounce the name loud enough to be heard by the poll watchers. A poll watcher who does not understand the pronunciation has the right to request that the judge repeat the name. Poll watchers shall must also be permitted to observe all of the vote counting procedures of the judges after the closing of the polls and all entries of the results of the elections."
Section 48. Section 13-13-225, MCA, is amended to read:
"13-13-225. Special absentee election boards -- members -- appointment. (1) The election administrator shall designate and appoint a number of special absentee election boards as needed to serve in various places to deliver ballots to electors who are entitled to vote by absentee ballot as provided in 13-13-229.
(2) In a partisan election, each special absentee election board must consist of two members, one from each of the two political parties receiving the highest number of votes in the state during the last preceding general election. Board members shall reside in the county in which they serve.
(3) A member of a special absentee election board may not be a candidate or a spouse, ascendant, descendant, brother, or sister of a candidate or of a candidate's spouse or the spouse of any one of these if the candidate's name appears on a ballot in the county."
Section 49. Section 13-13-227, MCA, is amended to read:
"13-13-227. Oath of board members. Before assuming any of his the responsibilities under this part, each member of a special absentee election board must shall take and subscribe the official oath in the same manner as prescribed for an election judge in 13-4-105."
Section 50. Section 13-13-602, MCA, is amended to read:
"13-13-602. Fail-safe and provisional voting by mail. (1) To ensure the election administrator has information sufficient to determine the elector's eligibility to vote, an elector voting by mail may enclose in the outer return envelope, together with the voted ballot in the secrecy envelope, a copy of a current and valid photo identification with the elector's name or a copy of a current utility bill, bank statement, paycheck, notice of confirmation of voter registration issued pursuant to 13-2-207, government check, or other government document that shows the elector's name and current address.
(2) If The elector's ballot must be handled as a provisional ballot under 13-15-107 if:
(a) a provisionally registered elector voting by mail does not enclose with the ballot the information described in subsection (1),;
(b) if the information provided under subsection (1) is invalid or insufficient to verify the elector's eligibility,; or
(c) if the elector's name does not appear on the precinct register, the elector's ballot must be handled as a provisional ballot under 13-15-107."
Section 51. Section 13-14-111, MCA, is amended to read:
"13-14-111. Application of general laws. Candidates Except as otherwise provided in this chapter, candidates for nonpartisan offices, including judicial offices, shall must be nominated and elected according to the provisions of this title except as otherwise provided in this chapter."
Section 52. Section 13-14-211, MCA, is amended to read:
"13-14-211. Judicial offices separate and independent offices for election purposes. (1) Each vacancy for justice of the supreme court is a separate and independent office for election purposes. The chief justice of the supreme court shall assign an individual number to the justices and certify these numbers to the office of the secretary of state.
(2) Each vacancy for judicial office in a district which that has more than one district judge is a separate and independent office for election purposes.
(3) Each vacancy for office in a county which that has more than one justice of the peace is a separate and independent office for election purposes."
Section 53. Section 13-14-212, MCA, is amended to read:
"13-14-212. Form of ballot on retention of certain incumbent judicial officers. (1) If there is no candidate other than the incumbent is the only candidate for the office of chief justice, supreme court justice, district court judge, or justice of the peace, the name of the incumbent must be placed on the official ballot for the general election as follows:
Shall (insert title of officer) (insert name of the incumbent officer) of the (insert title of the court) of the state of Montana be retained in office for another term?
(2) Following the question, provision must be made, subject to rules adopted pursuant to 13-12-202, for a voter to indicate a "yes" or "no" vote."
Section 54. Section 13-15-201, MCA, is amended to read:
"13-15-201. Preparation for count. (1) Subject to 13-10-311, to prepare for a manual or automatic count of ballots, the counting board or, if appointed, the absentee counting board shall take ballots out of the box to determine whether each ballot is single.
(2) An absentee ballot must be rejected and handled as provided in 13-15-108 if in the envelope there is contains more than one voted ballot for each election.
(3) The board shall count all ballots to ensure that the total number of ballots corresponds with the total number of names in the pollbook.
(4) If the board cannot reconcile the total number of ballots with the pollbook, the board shall submit to the election administrator a written report stating how many ballots were missing or in excess and any reason of which they are aware for the discrepancy. Each judge on the board shall sign the report.
(5) A ballot that is not marked as official is void and may not be counted unless all judges on the board agree that the marking is missing because of an error by election officials, in which case the ballot must be marked "unmarked by error" on the back and must be initialed by all judges.
(6) If two or more ballots are folded or stuck together to look like a single ballot, they must be laid aside until the count is complete. The counting board shall compare the count with the pollbooks, and if a majority believes that the ballots folded together were voted by one elector, the ballots must be rejected and handled as provided in 13-15-108, otherwise they must be counted."
Section 55. Section 13-15-204, MCA, is amended to read:
"13-15-204. Signing and certifying pollbook. Immediately after the votes are counted and the ballots sealed up, the pollbook shall must be signed and certified to by the election judges in a form prescribed by the secretary of state."
Section 56. Section 13-15-205, MCA, is amended to read:
"13-15-205. Items to be delivered to election administrator by election judges -- disposition of other items. (1) Before they adjourn, the election judges shall enclose in a strong envelope or package, securely fastened:
(a) the precinct register;
(b) the list of individuals challenged;
(c) the pollbook;
(d) both of the tally sheets.
(2) The election judges shall enclose in a separate package or envelope, securely sealed, all unused ballots with the numbered stubs attached.
(3) The election judges shall enclose in a separate package or envelope, securely sealed, all ballots voted, including those not counted or allowed, and detached stubs from all counted or rejected absentee ballots. This envelope shall must be endorsed on the outside "ballots voted". At the primary election the unvoted party ballots shall must be enclosed in a separate package or envelope, securely sealed, and marked on the outside "unvoted ballots".
(4) Each election judge shall write his the judge's name across all seals.
(5) The return form provided for in 13-15-101 shall must be returned with the items provided for in this section but may not be sealed in any of the packages.
(6) The envelopes or packages required by this section shall must be delivered to the election administrator by the chief election judge or another judge appointed by the chief judge in the manner ordered by the election administrator.
(7) The election administrator shall instruct the chief election judge in writing on the proper disposition of all other election materials and supplies."
Section 57. Section 13-15-403, MCA, is amended to read:
"13-15-403. Canvass to be public -- nonessentials to be disregarded -- petition for recount. (1) The canvass shall must be public. It shall must proceed by opening the returns, auditing the tally books or other records of votes cast, determining the vote for each individual and for and against each ballot issue from each precinct, compiling totals, and declaring or certifying the results.
(2) The board shall record all write-in votes shown in the returns from each precinct.
(3) The returns may not be rejected because of failure to show who administered the oath to the election judges, failure to complete all the certificates in a pollbook, or because of failure of any other act making up the returns that is not essential to determine for whom the votes were cast.
(4) If during a canvass the board finds an error in a precinct or precincts affecting the accuracy of vote totals, the board immediately may petition for a recount of the votes cast in the precinct or precincts, as provided in 13-16-201, or for an inspection of ballots, as provided in 13-16-420."
Section 58. Section 13-15-404, MCA, is amended to read:
"13-15-404. Information to be entered on record. (1) The secretary of the board shall prepare and file in the official records of his the secretary's office a report of the canvass which that lists:
(a) the total number of electors voting in each precinct, district, or portion of a district in the county and the total in the county;
(b) the name of each individual receiving votes and the office for which the votes were received;
(c) the number and title of each ballot issue;
(d) the votes by precinct, district, or portion of a district within the county for each individual and for and against each ballot issue;
(e) the total votes in the county for each individual and for and against each ballot issue; and
(f) for municipal elections, the total number of electors voting in each municipality and the votes by municipality for each individual and for and against each ballot issue.
(2) Write-in votes for an individual shall must be entered in the report in the same place as the votes for other individuals for the same office but shall must be identified as write-in votes."
Section 59. Section 13-15-502, MCA, is amended to read:
"13-15-502. Composition and meeting of board of state canvassers. Within 20 days after the election, or sooner if the returns are all received, the state auditor, superintendent of public instruction, and attorney general shall meet as a board of state canvassers in the office of the secretary of state and determine the vote. The secretary of state shall serve as secretary of the board, keep minutes of the meeting of the board, and file them in the official records of his the secretary of state's office."
Section 60. Section 13-15-504, MCA, is amended to read:
"13-15-504. Governor to issue commissions. Upon receipt of the statements required by 13-15-507 and 13-37-127, the governor shall issue commissions to the individuals elected. If the governor has been elected to succeed himself an additional term, the secretary of state shall issue the commission."
Section 61. Section 13-15-505, MCA, is amended to read:
"13-15-505. Canvass to be public -- procedure. (1) The canvass shall must be public. It shall must proceed by opening the returns from each county, auditing the records from each county for errors, determining the vote for each individual and for and against each ballot issue in each county, compiling totals, and declaring and certifying the results.
(2) The board shall record all write-in votes shown in the returns received from each county."
Section 62. Section 13-15-506, MCA, is amended to read:
"13-15-506. Report of the canvass. (1) The secretary of the board shall prepare and file in the official records of his the secretary of state's office a report of the canvass which that lists:
(a) the total number of electors voting in each county and in each legislative house district and the total in the state;
(b) the name of each individual receiving votes and the office for which the votes were received;
(c) the number and title of each ballot issue; and
(d) the votes by county and legislative house district and the total votes for each individual and for and against each ballot issue.
(2) Write-in votes for an individual shall must be entered in the report in the same place as votes of other individuals for the same office but shall must be identified as write-in votes."
Section 63. Section 13-16-101, MCA, is amended to read:
"13-16-101. County governing body as county recount board. (1) The county recount board shall must consist of three members.
(2) Three members of the governing body shall must be appointed by the chairman presiding officer if there are more than three members of the governing body.
(3) If three members of the governing body cannot attend when the board meets, any vacant place shall position must be filled by one or more county officers chosen by the remaining members of the governing body.
(4) If a member of the recount board is a candidate for an office or nomination for which votes are to be recounted, he shall the member must be disqualified.
(5) The election administrator is secretary of the recount board, and the board may hire any additional clerks as needed.
(6) The board may appoint county employees or hire clerks to assist as needed."
Section 64. Section 13-16-201, MCA, is amended to read:
"13-16-201. Conditions under which recount to be conducted. (1) A recount must be conducted if:
(a) a candidate for a precinct office or for a county, municipal, or district office voted for in only one county, other than a legislator or a judge of the district court, or a precinct office is defeated by a margin not exceeding 1/4 of 1% of the total votes cast or by a margin not exceeding 10 votes, whichever is greater, and the defeated candidate, within 5 days after the official canvass, files with the election administrator a verified petition stating that the candidate believes that a recount will change the result and that a recount of the votes for the office or nomination should be conducted;
(b) a candidate for a congressional office, a state or district office voted on in more than one county, the legislature, or judge of the district court is defeated by a margin not exceeding 1/4 of 1% of the total votes cast for all candidates for the same position, and the defeated candidate, within 5 days after the official canvass, files a petition with the secretary of state as set forth in subsection (1)(a). The secretary of state shall immediately notify by certified mail each election administrator whose county includes any precincts that voted for the office, and a recount must be conducted in those precincts.
(c) a question submitted to the vote of the people of a county, municipality, or district within a county is decided by a margin not exceeding 1/4 of 1% of the total votes cast for and against the question and a petition as set forth in subsection (1)(a) is filed with the election administrator. This petition must be signed by not less than 10 electors of the jurisdiction and must be filed within 5 days after the official canvass.
(d) a question submitted to the vote of the people of the state is decided by a margin not exceeding 1/4 of 1% of the total votes cast for and against the question and a petition as set forth in subsection (1)(a) is filed with the secretary of state. This petition must be signed by not less than 100 electors of the state, representing at least five counties of the state, and must be filed within 5 days after the official canvass.
(e) a question submitted to the vote of the people of a multicounty district is decided by a margin not exceeding 1/4 of 1% of the total votes cast for and against the question and a petition as set forth in subsection (1)(a) is filed with the secretary of state. This petition must be signed by not less than 25 electors of the district, representing at least two counties, and must be filed within 5 days after the official canvass.
(f) if a canvassing board petitions for a recount as provided in 13-15-403.
(2) When a recount is required under subsection (1)(b), (1)(d), or (1)(e), the secretary of state shall immediately notify each election administrator by certified mail of the filing of the petition, and a recount must be conducted in all precincts in each affected county."
Section 65. Section 13-16-203, MCA, is amended to read:
"13-16-203. Recount for tie votes. When a tie has been certified to the election administrator, as provided in 13-15-405(4), or the secretary of state, he the administrator or the secretary of state shall proceed as if a petition for a recount has been filed. If a tie exists after the recount, the tie shall must be resolved as provided by law."
Section 66. Section 13-16-204, MCA, is amended to read:
"13-16-204. Meeting of recount board when recount requested. (1) Immediately upon receiving a petition for a recount or a notice from the secretary of state that a petition has been filed with him, as provided in 13-16-201, the election administrator shall notify the members of the county recount board.
(2) The board shall convene at the usual meeting place of the governing body without undue delay but not later than 5 days after receiving notice from the election administrator."
Section 67. Section 13-16-211, MCA, is amended to read:
"13-16-211. Recounts allowed if bond posted to cover all costs. (1) If a candidate for a public office is defeated by a margin exceeding 1/4 of 1% but not exceeding 1/2 of 1% of the total votes cast for all candidates for the same position, he the candidate may, within 5 days after the official canvass, file with the officer with whom his the candidate's declaration or petition for nomination was filed a petition stating that he the candidate believes a recount will change the result of the election.
(2) The unsuccessful candidate shall post a bond with the clerk and recorder of the county in which he the candidate resides. The bond must be in an amount set by the clerk and recorder sufficient to cover all costs of the recount incurred by each county in which a recount is sought, including loss of time of regular employees caused by absence from their regular duties.
(3) Upon the filing of a petition and posting of a bond under this section, the board of county canvassers in each county affected shall meet and recount the ballots specified in the petition."
Section 68. Section 13-16-301, MCA, is amended to read:
"13-16-301. Application and court order for recount. (1) (a) Within 5 days after the canvass of election returns, an unsuccessful candidate for any public office at an election may apply to the district court of the county where the election was held for an order directing the county recount board to make a recount of the votes cast in any or all of the precincts. If the election was held in more than one county, the application shall must be made to the district court of the county where the candidate resides.
(b) Within 5 days after the canvass of election returns, an elector who was eligible to vote on the issue and who believes that there are grounds for a recount of the votes cast for and against a ballot issue may apply to the district court of the county where he the elector resides for an order directing the appropriate county recount board to make a recount of the votes cast in any or all of the precincts.
(2) The application shall must specify the grounds for a recount, and it must be verified by the applicant that the matters contained in it are true to the best of the applicant's knowledge, information, and belief.
(3) Within 5 days after filing of the application, the judge shall hear the application and determine its sufficiency.
(4) If the judge finds there is probable cause to believe that the votes cast for the applicant or the ballot issue were not correctly counted, he the judge shall order the appropriate county recount board to assemble within 5 days after the order is issued at a time and place fixed by the order. The board shall meet and recount the ballots as specified in the order."
Section 69. Section 13-16-302, MCA, is amended to read:
"13-16-302. Service of copy of application -- hearing. The candidate found to be elected as a result of the original or first canvass shall must be served with a copy of the application for recount. He shall The candidate must be given an opportunity to be heard and shall must be permitted to be present and to be represented at any recount ordered."
Section 70. Section 13-16-307, MCA, is amended to read:
"13-16-307. Expenses of court-ordered recount. (1) The court shall in its order determine the probable expense of making the recount, and the applicant or applicants asking for the recount shall deposit with the board the amount determined, in cash.
(2) If the recount shows that an applicant has been elected to office, the deposit of the applicant shall must be returned to him the applicant.
(3) If the recount shows that an applicant has not been elected and the expense of the recount is greater than the estimated cost, the applicant shall pay the excess; but however, if the expense is less than the cost, the difference shall must be refunded to the applicant.
(4) If the recount reverses the results of a ballot issue election, the deposit of the applicant shall must be returned to him the applicant.
(5) If the recount does not reverse the results of a ballot issue election and the expense of the recount is greater than the estimated cost, the applicant shall pay the excess; but however, if the expense is less than the cost, the difference shall must be refunded to the applicant."
Section 71. Section 13-16-415, MCA, is amended to read:
"13-16-415. Recount totals. After a recount is completed, tally sheets shall must be compared and the correctness of all reports of votes cast must be ascertained. The totals for each candidate or on each issue shall must be compiled and checked for accuracy."
Section 72. Section 13-16-416, MCA, is amended to read:
"13-16-416. Report of recount. (1) If the recount shows the votes for any candidate or on any ballot issue are more or less than the number shown upon the official returns, the secretary of the recount board shall prepare a corrected report which that states the number of votes ascertained by the recount.
(2) The recount board shall direct the secretary to enter the result of the election as determined by the recount in the board records."
Section 73. Section 13-16-417, MCA, is amended to read:
"13-16-417. Sealing ballots and voting systems. (1) When a recount of paper ballots that was conducted using a voting system has been is finished, each ballot must again be sealed in the same package or envelope in the presence of the election administrator and the county recount board and must be delivered to the election administrator for custody.
(2) All voting systems must be secured as provided in rules adopted under 13-17-211.
(3) All other materials used in the recount that are required to be sealed must be resealed in the same manner and delivered to the election administrator for custody."
Section 74. Section 13-16-418, MCA, is amended to read:
"13-16-418. Certification after recount. (1) Immediately after the recount, the county recount board shall certify the result.
(2) At least two members of the board shall sign the certificate, and it shall must be attested to under seal by the election administrator.
(3) The certificate shall must set forth in substance the proceedings of the board and the appearance of any candidates or representatives. The certificate shall must adequately designate:
(a) each precinct recounted;
(b) the vote of each precinct according to the official canvass previously made;
(c) the nomination, position, or question involved; and
(d) the correct vote of each precinct as determined by the recount.
(4) When the certificate relates to a recount for a congressional office, a state or district office voted on in more than one county, a legislative office, or an office of judge of the district court or a ballot issue voted on in more than one county, the certificate shall must be made in duplicate. One copy shall must be transmitted immediately to the secretary of state by certified mail.
(5) (a) If the recount relates to a county, municipal, or district office voted for in only one county, other than that of a legislator or a judge of the district court, or a precinct office or a ballot issue voted on in only one county, the county recount board shall immediately recanvass the returns as corrected by the certificate showing the result of the recount and make a corrected abstract of the votes.
(b) If the corrected abstract shows no change in the result, no further action need be taken is needed.
(c) If there is a change in the result, a new certificate of election or nomination shall must be issued to each candidate found to be elected or nominated and the first certificate is void. The individual receiving the second certificate shall must be elected or nominated to the office."
Section 75. Section 13-16-419, MCA, is amended to read:
"13-16-419. Recount by board of state canvassers. (1) When the secretary of state receives certificates from all county recount boards, he the secretary of state shall file them, shall fix a time and place, as soon as possible, for reconvening the board of state canvassers, and shall notify the members.
(2) The board of state canvassers shall recanvass the official returns on the office, nomination, position, or question, as corrected by the certificates, and make a new and corrected abstract of the votes cast.
(3) (a) If the corrected abstract shows no change in the results, no further action shall may not be taken.
(b) If there is a change in the results, a new certificate of election or nomination shall must be issued in the same manner as the certificate of election or nomination was previously issued to each candidate elected or nominated."
Section 76. Section 13-19-101, MCA, is amended to read:
"13-19-101. Statement of purpose. The purpose of this chapter is to provide the option of and procedures for conducting certain specified elections using a procedure called a "mail ballot election" and to provide the procedures therefor as mail ballot elections. The provisions of this chapter recognize that sound public policy concerning the conduct of elections often requires the balancing of various elements of the public interest that are sometimes in conflict. Among these factors are the public's interest in fair and accurate elections, the election of those who will govern or represent, and cost-effective administration of all functions of government, including the conduct of elections. The provisions of this chapter further recognize that when these and other factors are balanced, the conduct of elections by mail ballot is potentially the most desirable of the available options in certain circumstances."
Section 77. Section 13-19-203, MCA, is amended to read:
"13-19-203. Initiation by election administrator. (1) Even if no a request has not been received from the governing body concerned, the election administrator may conduct any election authorized by 13-19-104 under this chapter if, in his discretion, the election administrator determines that would be a mail ballot election is the most economically and administratively feasible way of conducting the election in question.
(2) If he the election administrataor decides to conduct an election pursuant to subsection (1), the election administrator shall prepare a written plan as provided in 13-19-205 and forward a copy to the governing body concerned, together with a written statement informing it the governing body of his the decision to conduct the election by mail ballot, and the reasons therefor for the decision, and the right of the governing body to object under 13-19-204."
Section 78. Section 13-19-301, MCA, is amended to read:
"13-19-301. Voting mail ballots. (1) Upon receipt of his a ballot, the elector may vote by:
(a) marking the ballot in the manner specified;
(b) placing the marked ballot in the secrecy envelope, free of any identifying marks;
(c) placing the secrecy envelope containing a single ballot in the return/verification envelope;
(d) executing the affidavit printed on the return/verification envelope; and
(e) returning the return/verification envelope with the secrecy envelope containing the ballot enclosed, as provided in 13-19-306.
(2) For the purpose of this chapter, an official ballot is voted when, after the requirements of 13-19-310 and 13-19-311 have been satisfied, the return/verification envelope has been opened by election officials and the secrecy envelope containing the ballot has been deposited in the official ballot box."
Section 79. Section 13-19-302, MCA, is amended to read:
"13-19-302. Proportional voting. The election administrator shall provide a method for proportional voting in his the administrator's written plan for an election conducted under this chapter that requires votes to be cast in proportion to ownership or any factor other than one vote per person."
Section 80. Section 13-19-304, MCA, is amended to read:
"13-19-304. Voting by nonregistered electors. (1) For any election being conducted under this chapter by a political subdivision that allows individuals to vote who are not registered electors, such an the individual may vote by appearing in person at the election administrator's office and demonstrating that he the individual possesses the qualifications which that entitle him the individual to vote.
(2) An individual complying with subsection (1) before official ballots are available may leave a card with the election administrator containing his the individual's signature and the address to which his a ballot is to be mailed. The signature provided must then be used for verification when the mail ballot is returned.
(3) An individual complying with subsection (1) after official ballots are available and before the close of the polls on election day must be permitted to vote at that time."
Section 81. Section 13-19-305, MCA, is amended to read:
"13-19-305. Replacement ballots -- procedures. (1) An elector may obtain a replacement ballot as provided in this section if his the original ballot is destroyed, spoiled, lost, or not received by the elector.
(2) An elector seeking or receiving a replacement ballot shall sign a sworn statement stating that the original ballot was either destroyed, spoiled, lost, or not received and shall present the statement to the election administrator no later than 8 p.m. on election day.
(3) Upon receiving the sworn statement, the election administrator shall issue a replacement ballot to the elector. Each spoiled ballot must be returned before a new one another ballot may be issued.
(4) The election administrator shall designate his the election administrator's office or a central location in the political subdivision in which the election is conducted as the single location for obtaining a replacement ballot.
(5) A replacement ballot may also be issued pursuant to 13-19-313.
(6) The election administrator shall keep a record of each replacement ballot issued. If he the election administrator later determines that any elector to whom a replacement ballot has been issued has attempted to vote more than once, he the election administrator shall immediately notify the county attorney and the secretary of state of each instance."
Section 82. Section 13-19-306, MCA, is amended to read:
"13-19-306. Returning marked ballots -- when -- where. (1) After complying with 13-19-301, an elector or his the elector's designee may return his the elector's ballot on or before election day by either:
(a) depositing the return/verification envelope in the United States mail, with sufficient postage affixed; or
(b) returning it to any place of deposit designated by the election administrator pursuant to 13-19-307.
(2) In order to have his the ballot counted, each elector must shall return it in such a manner so that it is received prior to 8 p.m. on election day."
Section 83. Section 13-19-307, MCA, is amended to read:
"13-19-307. Places of deposit. (1) The election administrator shall designate his the administrator's office and may designate one or more places in the political subdivision in which the election is being conducted as places of deposit where ballots may be returned in person by the elector.
(2) Prior to election day, ballots may be returned to any designated place of deposit only during regular business hours.
(3) On election day, each location designated as a place of deposit must be open as provided in 13-1-106, and ballots may be returned during those hours.
(4) The election administrator may designate certain locations as election day places of deposit, and any designated location so designated shall function functions as a place of deposit only on election day.
(5) The election administrator shall provide each designated place of deposit with an official ballot transport box secured as provided by law."
Section 84. Section 13-19-308, MCA, is amended to read:
"13-19-308. Disposition of ballots returned in person. Ballots returned by the elector in person must be processed as follows:
(1) If returned to the election administrator's office directly, the ballot must be processed in the same manner provided for ballots returned by mail except that, while the elector is present, officials shall:
(a) verify the signature pursuant to 13-19-310;
(b) resolve any questions as to the validity of the ballot; and
(c) deposit the unopened secrecy envelope containing the ballot in the official ballot box.
(2) If returned to a place of deposit other than the election administrator's office, the election official on location shall:
(a) keep a log of the names of all electors from whom he the official receives ballots and the names of the people who deliver the ballots;
(b) deposit the unopened return/verification envelope in the sealed ballot transport box provided for that purpose; and
(c) securely retain all ballots until they are transported to the election administrator's office. The transport boxes must then be opened and the ballots disposed of in the same manner provided for ballots returned by mail."
Section 85. Section 13-19-310, MCA, is amended to read:
"13-19-310. Signature verification -- procedures. (1) The election administrator shall verify the signature of each elector by comparing the affidavit printed on the return/verification envelope to the signature on that elector's registration card or signature card provided under 13-19-304.
(2) If the election administrator is convinced that the individual signing the affidavit is the same as the one whose name appears on the registration card, he the administrator shall proceed to validate the ballot.
(3) If the election administrator is not convinced that the individual signing the return/verification envelope is the same as the one whose name appears on the registration card, he the administrator may not validate the ballot but instead shall:
(a) give notice to the elector as provided in 13-19-313; and
(b) if the discrepancy is not rectified to the election administrator's satisfaction, present the unopened envelope and the registration card to the canvassing board for a determination."
Section 86. Section 13-27-305, MCA, is amended to read:
"13-27-305. Retention of copies by county official. The county official certifying the sheets or sections of a petition shall keep a copy of the sheets or sections certified in the official files of his the official's office. The copies may be destroyed 3 months after the date of the election specified in the petition unless a court action is pending on the sufficiency of the petition."
Section 87. Section 13-27-306, MCA, is amended to read:
"13-27-306. Challenge to signatures by elector of county. A registered elector of a county having reason to believe that signatures on a petition that were not among those actually compared with signatures in the registration records of the county are not genuine may file a sworn statement or affirmation of his the elector's belief and a request for comparison of those signatures he that the elector believes are not genuine with the county official certifying the sheet or section of the petition. If any of the challenged signatures are not genuine, the county official must shall compare all signatures on that sheet or section and issue an amended certificate to the secretary of state, giving the correct number of valid signatures, on or before the deadline, as provided for in 13-27-104, for filing in the office of the secretary of state."
Section 88. Section 13-27-308, MCA, is amended to read:
"13-27-308. Certification of petition to governor. When sheets or sections of a petition for referendum, initiative, constitutional convention, or constitutional amendment containing a sufficient number of signatures have been filed with the secretary of state within the time required by the constitution or by law, he the secretary of state shall immediately certify to the governor that the completed petition has been officially filed."
Section 89. Section 13-27-404, MCA, is amended to read:
"13-27-404. Committee chairman presiding officer. The appointee of the president of the senate is the chairman presiding officer of any committee to which that officer makes an appointment. The appointing authority for other committees shall name a chairman presiding officer at the time the appointments are made."
Section 90. Section 13-27-405, MCA, is amended to read:
"13-27-405. Committee expenses. Each committee is entitled to receive funds for the preparation of arguments and expenses of members not to exceed $100 for a three-member committee and $200 for a five-member committee. Itemized claims for actual expenses incurred, approved by a majority of the committee, shall must be submitted to the secretary of state for payment from funds appropriated for that purpose."
Section 91. Section 13-27-503, MCA, is amended to read:
"13-27-503. Determination of result of election. The votes on ballot issues shall must be counted, canvassed, and returned by the regular boards of judges, clerks, and officers in the same manner as votes for candidates are counted, canvassed, and returned. The abstract of votes on ballot issues shall must be prepared and returned to the secretary of state in the manner provided by 13-15-501 for abstract of votes for state officers. The board of state canvassers shall proceed within 20 days after the election at which such ballot issues are voted upon and, at the same time as the votes for state officers are canvassed, canvass the votes given for each ballot issue. The secretary of state, as secretary of the board of state canvassers, shall prepare and file in his the secretary of state's office a statement of the canvass, giving the number and title of each issue, the whole number of votes cast in the state for and against each ballot issue, and the effective date of each ballot issue approved by a majority of those voting on the issue. The secretary of state shall transmit a certified copy of the statement of the canvass to the governor."
Section 92. Section 13-35-106, MCA, is amended to read:
"13-35-106. Ineligibility to hold office because of conviction. In addition to all other penalties prescribed by law:
(1) a candidate who is convicted of violating any provision of this title, except 13-35-207(9), is ineligible to be a candidate for any public office in the state of Montana until his final discharge from state supervision;
(2) a campaign treasurer who is convicted of violating any provision of this title, except 13-35-207(9), is ineligible to be a candidate for any public office or to hold the position of campaign treasurer in any campaign in the state of Montana until his final discharge from state supervision;
(3) if an elected official or a candidate is adjudicated to have violated any provision of this title, except 13-35-207(9), he shall the individual must be removed from nomination or office, as the case may be, even though he the individual was regularly nominated or elected."
Section 93. Section 13-35-201, MCA, is amended to read:
"13-35-201. Electors and ballots. (1) An elector may not show the contents of his the elector's ballot to anyone after it is marked. No An elector may not place any mark upon the ballot by which it may be identified as the one voted by him the elector.
(2) An elector may not receive a ballot from any person other than an election judge and may not vote any ballot except one received from an election judge. No A person other than an election judge may not deliver a ballot to an elector.
(3) No A person may not solicit an elector to show his the elector's ballot after it is marked.
(4) An elector who does not vote a ballot delivered to him the elector shall, before leaving the polling place, return the ballot to an election judge."
Section 94. Section 13-35-204, MCA, is amended to read:
"13-35-204. Official misconduct. A person charged with performance of any duty under the provisions of the election laws of this state is guilty of official misconduct and is punishable as provided in 45-7-401 whenever the person:
(1) knowingly neglects or refuses to perform that duty; or
(2) knowingly and fraudulently acts, in his the person's official capacity, in contravention or violation of any provision of the election laws."
Section 95. Section 13-35-209, MCA, is amended to read:
"13-35-209. Fraudulent registration. (1) No A person may not knowingly cause, procure, or allow himself the person to be registered in the official register of any election district of any county knowing himself that the person is not to be entitled to such the registration.
(2) No A person may falsely personate not impersonate another and cause the impersonated person so personated to be registered.
(3) When, on the trial of the person charged with any offense under the provisions of this section, it appears in evidence that the accused stands registered in the register of any county without being qualified for such registration, the court shall order such the registration canceled."
Section 96. Section 13-35-214, MCA, is amended to read:
"13-35-214. Illegal influence of voters. No A person may not, directly or indirectly, by himself individually or by through any other person on his behalf, for any election, to or for any person on behalf of any elector or to or for any person, in order to induce any elector to vote or refrain from voting or to vote for or against any particular candidate, political party ticket, or ballot issue, may:
(1) give, lend, agree to give or lend, offer, or promise any money, liquor, or valuable consideration or promise or endeavor to procure any money, liquor, or valuable consideration;
(2) promise to appoint another person or promise to secure or aid in securing the appointment, nomination, or election of another person to a public or private position or employment or to a position of honor, trust, or emolument, in order to aid or promote his the candidate's nomination or election, except that he the candidate may publicly announce or define what is his the candidate's choice or purpose in relation to an election in which he the candidate may be called to take part, if elected."
Section 97. Section 13-35-215, MCA, is amended to read:
"13-35-215. Illegal consideration for voting. No A person, directly or indirectly, by himself individually or by through any other person in his behalf, may not:
(1) before or during any election, for voting or agreeing to vote or for refraining or agreeing to refrain from voting at the election or for inducing another to do so:
(a) receive, agree, or contract for any money, gift, loan, liquor, valuable consideration, office, place, or employment for himself the person or any other person; or
(b) approach any candidate or agent or person representing or acting on behalf of any candidate and ask for or offer to agree or contract for any money, gift, loan, liquor, valuable consideration, office, place, or employment for himself the person or any other person;
(2) after an election, for having voted or refrained from voting or having induced any other person to vote or refrain from voting at the election:
(a) receive any money, gift, loan, valuable consideration, office, place, or employment; or
(b) approach any candidate or any agent or person representing or acting on behalf of any candidate and ask for or offer to receive any money, gift, loan, liquor, valuable consideration, office, place, or employment for himself the person or any other person."
Section 98. Section 13-35-217, MCA, is amended to read:
"13-35-217. Officers not to influence voter. No An officer, while acting in his an official capacity, may not, by menace, reward, or promise of reward, induce or attempt to induce any elector to cast a vote contrary to his the elector's original intention or desire."
Section 99. Section 13-35-218, MCA, is amended to read:
"13-35-218. Coercion or undue influence of voters. (1) No A person, directly or indirectly, by himself individually or through any other person in his behalf, in order to induce or compel a person to vote or refrain from voting for any candidate, the ticket of any political party, or any ballot issue before the people, may not:
(a) use or threaten to use any force, coercion, violence, restraint, or undue influence against any person; or
(b) inflict or threaten to inflict, by himself individually or with any other person, any temporal or spiritual injury, damage, harm, or loss upon or against any person.
(2) No A person who is a minister, preacher, priest, or other church officer or who is an officer of any corporation or organization, religious or otherwise, may not, other than by public speech or print, urge, persuade, or command any voter to vote or refrain from voting for or against any candidate, political party ticket, or ballot issue submitted to the people because of his the person's religious duty or the interest of any corporation, church, or other organization.
(3) No A person may not, by abduction, duress, or any fraudulent contrivance, impede or prevent the free exercise of the franchise by any voter at any election or thereby compel, induce, or prevail upon any elector to give or to refrain from giving his the elector's vote at any election.
(4) No A person may not, in any manner, interfere with a voter lawfully exercising his the right to vote at an election so as in order to prevent the election from being fairly held and lawfully conducted.
(5) No A person on election day may not obstruct the doors or entries of any polling place or engage in any solicitation of a voter within the room where votes are being cast or elsewhere in any manner which that in any way interferes with the election process or obstructs the access of voters to or from the polling place."
Section 100. Section 13-35-221, MCA, is amended to read:
"13-35-221. Improper nominations. (1) No A person may not pay or promise valuable consideration to another, in any manner or form, for the purpose of inducing him the other person to be or to refrain from or to cease being a candidate, and no a person may not solicit or receive any payment or promise from another for such that purpose.
(2) No A person, in consideration of any gift, loan, offer, promise, or agreement, as mentioned in subsection (1), may not:
(a) allow himself to be nominated or refuse to allow himself to be nominated as a candidate at an election;
(b) become, by himself individually or in combination with any other person or persons, a candidate for the purpose of defeating the nomination or election of any other person, without a bona fide intent to obtain the office; or
(c) withdraw if he the person has been so nominated.
(3) Upon complaint made to any district court, the judge shall issue a writ of injunction restraining the officer whose duty it is to prepare official ballots for a nominating election from placing the name of a person thereon on the ballot as a candidate for nomination to any office if the judge is convinced that:
(a) the person has sought the nomination or seeks to have his the person's name presented to the voters as a candidate for nomination by any political party for any mercenary or venal consideration or motive; and
(b) his the person's candidacy for the nomination is not in good faith."
Section 101. Section 13-35-301, MCA, is amended to read:
"13-35-301. Adoption of code of fair campaign practices. The following code of fair campaign practices is adopted by Montana:
"There are basic principles of decency, honesty, and fair play that every candidate for public office in the United States has a moral obligation to observe and uphold, in order that, after vigorously contested but fairly conducted campaigns, our citizens may exercise their constitutional right to a free and untrammeled choice and the will of the people may be fully and clearly expressed on the issues before the country. Therefore:
I will conduct my campaign in the best American tradition, discussing the issues as I see them, presenting my record and policies with sincerity and frankness, and criticizing without fear or favor the record and policies of my opponent and his my opponent's party which that merit such criticism.
I will defend and uphold the right of every qualified American voter to full and equal participation in the electoral process.
I will conduct my campaign without the use of personal vilification, character defamation, whispering campaigns, libel, slander, or scurrilous attacks on my opposition or his my opposition's personal or family life.
I will not use campaign material of any sort which that misrepresents, distorts, or otherwise falsifies the facts, nor will I use malicious or unfounded accusations which that aim at creating or exploiting doubts, without justification, as to the loyalty and patriotism of my opposition.
I will not make any appeal to prejudice based on race, sex, creed, or national origin.
I will not undertake or condone any dishonest or unethical practice which that tends to corrupt or undermine our American system of free elections or which that hampers or prevents the full and free expression of the will of the voters.
Insofar as is possible, I will immediately and publicly repudiate support deriving from any individual or group which that resorts, on behalf of my candidacy or in opposition to that of my opponent, to the methods and tactics that I have pledged not to use or condone.""
Section 102. Section 13-36-101, MCA, is amended to read:
"13-36-101. Grounds for contest of nomination or election to public office. An elector may contest the right of any person to any nomination or election to public office for which the elector has the right to vote, for any of the following causes if the elector believes that:
(1) on the ground of a deliberate, serious, and material violation of any provision of the law relating to nominations or elections has occurred;
(2) whenever the person whose right is contested was not, at the time of the election, eligible to such be a candidate for the office;
(3) on account of illegal votes were cast illegally or were counted or canvassed in an erroneous or fraudulent count or canvass of votes manner."
Section 103. Section 13-36-102, MCA, is amended to read:
"13-36-102. Time for commencing contest. (1) Five days or less after a candidate has been certified as nominated, a person wishing to contest the nomination to any public office shall give notice in writing to the candidate whose nomination he the person intends to contest, briefly stating the cause for the contest. The contestant shall make application to the district court in the county where the contest is to be had. The judge shall then set the time for the hearing. The contestant shall serve notice 3 days before the hearing is scheduled. The notice shall must state the time and place of the hearing.
(2) Any action to contest the right of a candidate to be declared elected to an office or to annul and set aside such the election or to remove from or deprive any person of an office of which he the person is the incumbent for any offense mentioned in this title must, unless a different time is stated, be commenced within 1 year after the day of election at which such the offense was committed."
Section 104. Section 13-36-103, MCA, is amended to read:
"13-36-103. Court having jurisdiction of proceedings. An application for filing a statement, payment of a claim, or correction of an error or false recital in a filed statement or an action or proceeding to annul and set aside the election of any person declared elected to an office or to remove or deprive any person of his the person's office for an offense mentioned in this title or any petition to excuse any person or candidate in accordance with the power of the court to excuse, as provided in 13-36-209, must be made or filed in the district court of the county in which the certificate, declaration, or acceptance of his the person's nomination as a candidate for the office to which he the person is declared nominated or elected is filed or in which the incumbent resides."
Section 105. Section 13-36-104, MCA, is amended to read:
"13-36-104. Nomination contests. In the case of nomination contests, the judge of the district court shall hear and determine the case and make all necessary orders for the trial of the case and carrying his the judgment into effect. The order of the judge shall must express the will of a majority of the legal voters of the political party, as indicated by their votes, disregarding technicalities or errors in spelling. Each party is entitled to subpoenas. The registrar shall issue a certificate to the person declared nominated by the court. The certificate shall be is conclusive evidence of the right of the person to hold the nomination."
Section 106. Section 13-36-201, MCA, is amended to read:
"13-36-201. Contents of contest petition. Any petition contesting the right of any person to a nomination or election shall must set forth the name of every person whose election is contested and the grounds of the contest. The petition shall may not thereafter be amended, except by leave of the unless the amendment is authorized by a court."
Section 107. Section 13-36-202, MCA, is amended to read:
"13-36-202. Reception of illegal votes -- allegations and evidence. When the reception of illegal votes is alleged as a cause of contest, it shall be is sufficient to state generally that in one or more specified voting precincts illegal votes were given to the candidate whose nomination or election is contested which that, if taken from him the candidate, will reduce the number of his the candidate's legal votes below the number of legal votes given to some other candidate for the same office. No testimony shall Testimony may not be received of any illegal votes unless the party contesting such the election delivers to the opposite party, at least 3 days before such trial, a written list of the number of illegal votes (and by whom given) which he that the party intends to prove on such at trial. This provision shall may not prevent the contestant from offering evidence of illegal votes not included in such the statement if he the contestant did not know and by reasonable diligence was unable to learn of such the additional illegal votes (and by whom they were given) before delivering such the written list."
Section 108. Section 13-36-204, MCA, is amended to read:
"13-36-204. Bond required. Before any proceeding on the petition, the petitioner shall give bond to the state in such a sum as that the court may order, not exceeding $2,000, with not less than two sureties, who shall justify in the manner required of sureties on bail bonds, conditioned to pay all costs, disbursements, and attorney's attorney fees that may be awarded against him the petitioner if he shall the petitioner does not prevail."
Section 109. Section 13-36-205, MCA, is amended to read:
"13-36-205. Recovery of costs. In any contest, the prevailing party may recover his the party's costs, disbursements, and reasonable attorney's attorney fees. Costs, disbursements, and attorney's attorney fees in all such cases shall must be in the discretion of the court. In case If judgment is rendered against the petitioner, it shall must also be rendered against the sureties on the bond."
Section 110. Section 13-36-206, MCA, is amended to read:
"13-36-206. Notice of filing -- prompt hearing. On the filing of any such a petition under this part, the clerk shall immediately notify the judge of the court and issue a citation to the person whose nomination or office is contested, citing him the person to appear and answer not less than 3 or more than 7 days after the date of filing the petition. The court shall hear said the cause, and every such the contest shall must take precedence over all other business on the court docket and shall must be tried and disposed of with all convenient dispatch. The court shall is always considered to be deemed in session for the trial of such contest cases."
Section 111. Section 13-36-207, MCA, is amended to read:
"13-36-207. Hearing of contest. The petitioner (contestant) and the contestee may appear and produce evidence at the hearing, but no person other than the petitioner and contestee may be made a party to the proceedings on such the petition and no person other than the parties and their attorneys may be heard thereon except by order of the court. If more than one petition is pending or the election of more than one person is contested, the court may in its discretion order the cases to be heard together and may apportion the costs, disbursements, and attorney's attorney fees between them the parties and shall finally determine all questions of law and fact, except that the judge may in his discretion impanel a jury to decide on questions of fact. In the case of nominations or elections other than for federal congressional offices, the court shall immediately certify its decision to the governing body or official issuing certificates of nomination or election and the governing body or official shall thereupon issue certificates of nomination or election to the person or persons entitled thereto to the certificates by the court's decision. If judgment of ouster against a defendant is rendered, the nomination or office shall must be by the judgment declared vacant by the judgment, except as provided in 13-36-212, and shall thereupon must be filled by a new election or by appointment as may be provided by law regarding vacancies in such the nomination or office."
Section 112. Section 13-36-208, MCA, is amended to read:
"13-36-208. Advancement of cases -- dismissal -- privileges of witnesses. Proceedings under this title shall must be advanced on the docket upon request of either party for speedy trial, but the court may postpone or continue the trial if necessary, and in case of such a continuance or postponement, the court may impose costs in its discretion as a condition thereof of the continuance or postponement. No A petition may not be dismissed without the consent of the county attorney unless the same the petition is dismissed by the court. No A person may not be excused from testifying or producing papers or documents on the ground that his the person's testimony or the production of papers or documents will tend to criminate him; but no incriminate the person. However, an admission, evidence, or paper made or advanced or produced by such the person or any evidence that is the direct result of such the evidence or information that he the person may have so given may not be offered or used against him the person in any civil or criminal prosecution, except in a prosecution for perjury committed in such the testimony."
Section 113. Section 13-36-209, MCA, is amended to read:
"13-36-209. Forfeiture of nomination or office for violation of law -- when inappropriate. If, upon Upon the trial of any action or proceeding under the provisions of this title to contest the right of any person to be declared nominated or elected to any office or to annul or set aside such a nomination or election or to remove a person from his office, the nomination or election of the candidate is not by reason of the offense or omission complained of void and the candidate may not be removed from or deprived of office if under the circumstances it seems to the court to be unjust that the candidate forfeit a nomination or office or be deprived of any office of which the candidate is the incumbent. The decision of the court must be based upon the following:
(1) it appears from the evidence that the offense complained of was not committed by the candidate or with his the candidate's knowledge or consent or was committed without his the candidate's sanction or connivance and that all reasonable means for preventing the commission of such the offense at such the election were taken by and on behalf of the candidate;
(2) that the offense or offenses complained of were trivial, unimportant, and limited in character and that in all other respects his the candidate's participation in the election was free from such offenses or illegal acts; or
(3) that any act or omission of the candidate arose from inadvertence or from accidental miscalculation or from some other reasonable cause of a like nature and in any case did not arise from any want lack of good faith; and under the circumstances it seems to the court to be unjust that the candidate forfeit his nomination or office or be deprived of any office of which he is the incumbent, then the nomination or election of the candidate is not by reason of such offense or omission complained of void, nor may the candidate be removed from or deprived of his office."
Section 114. Section 13-36-210, MCA, is amended to read:
"13-36-210. Punishment. If, upon the trial of any action or proceeding under the provisions of this title to contest the right of any person to be declared to be nominated to an office or elected to an office or to annul and set aside such the election or to remove any person from his office, it appears that such the person was guilty of any corrupt practice, illegal act, or undue influence in or about such the nomination or election, he shall the person must be punished by being deprived of the nomination or office, as the case may be, and the vacancy therein shall must be filled in the manner provided by law. The only exceptions to this judgment shall be are those provided in 13-36-209. Such The judgment does not prevent the candidate or officer from being proceeded against by indictment or criminal information for any such act or acts."
Section 115. Section 13-36-211, MCA, is amended to read:
"13-36-211. When nomination or election not to be vacated. Nothing in the The ground of contest specified in 13-36-101(3) is to may not be so construed as to authorize a nomination or election to be set aside on account of illegal votes, unless it appear either appears:
(1) that the candidate or nominee whose right is contested had knowledge of or connived at such in the illegal votes; or
(2) that the number of illegal votes given to the person whose right to the nomination or office is contested, if taken from him the person, would reduce the number of his legal votes for the person below the number of votes given to some other person for the same nomination or office, after deducting therefrom the illegal votes which that may be shown to have been given to such the other person."
Section 116. Section 13-37-104, MCA, is amended to read:
"13-37-104. Vacancy. (1) If for any reason a vacancy occurs in the position of commissioner, a successor shall must be appointed within 30 days as provided in 13-37-102(1) to serve out the unexpired term. Every Each nomination shall must be confirmed by the senate, but a nomination made while the senate is not in session shall be is effective as an appointment until the end of the next session.
(2) An individual who is selected to serve out the unexpired term of a preceding commissioner and who has served 3 years or more of an unexpired term is not eligible for reappointment.
(3) An individual who is selected to serve out the unexpired term of a preceding commissioner and who has served less than 3 years may be reappointed for a 6-year term as provided in 13-37-102(1)."
Section 117. Section 13-37-105, MCA, is amended to read:
"13-37-105. Impeachment and prosecution of commissioner. The commissioner may be removed from office by impeachment as provided in Title 5, chapter 5, part 4. He The commissioner may also be prosecuted by the appropriate county attorney for official misconduct as specified in 45-7-401."
Section 118. Section 13-37-116, MCA, is amended to read:
"13-37-116. Exercise of powers. The commissioner may exercise all of the powers conferred upon him the commissioner by law in any jurisdiction or political subdivision of the state."
Section 119. Section 13-37-119, MCA, is amended to read:
"13-37-119. Availability of information. (1) The commissioner shall make statements and other information filed with his the commissioner's office available for public inspection and copying during regular office hours and make copying facilities available free of charge or at a charge not to exceed the actual cost.
(2) The commissioner shall preserve statements and other information filed with his the commissioner's office for a period of 10 years from the date of receipt.
(3) The commissioner shall prepare and publish summaries of the statements received and such other reports as he that the commissioner considers appropriate.
(4) The commissioner shall provide for wide public dissemination of summaries and reports."
Section 120. Section 13-37-122, MCA, is amended to read:
"13-37-122. Judicial review of orders of noncompliance. A candidate or political treasurer aggrieved by the issuance who is the subject of an order of noncompliance may seek judicial review in the district court of the county in which the candidate resides or the county in which the political committee has its headquarters. All petitions for judicial review filed pursuant to this section shall must be expeditiously reviewed by the appropriate district court."
Section 121. Section 13-37-125, MCA, is amended to read:
"13-37-125. Powers of county attorney to investigate. (1) Nothing in chapter 35 of this title or this chapter prevents a county attorney from inspecting any records, accounts, or books which that must be kept pursuant to the provisions of chapter 35 of this title or this chapter that are held by a political committee or candidate involved in an election to be held within the county. However, the inspections must be conducted during reasonable office hours.
(2) A county attorney may:
(a) administer oaths and affirmations;
(b) subpoena witnesses and compel their attendance;
(c) take evidence; and
(d) require the production of any books, correspondence, memoranda, bank account statements of a political committee or candidate, or other records which that are relevant or material for the purpose of conducting any investigation pursuant to the provisions of chapter 35 of this title or this chapter."
Section 122. Section 13-37-201, MCA, is amended to read:
"13-37-201. Campaign treasurer. Except as provided in 13-37-206, each candidate and each political committee shall appoint one campaign treasurer and certify the full name and complete address of the campaign treasurer pursuant to this section. A candidate shall file the certification within 5 days after becoming a candidate. A political committee shall file the certification, which shall must include an organizational statement and set forth the name and address of all other officers, if any, within 5 days after it makes an expenditure or authorizes another person to make an expenditure on its behalf, whichever occurs first. The certification of a candidate or political committee shall must be filed with the commissioner and the appropriate election administrator as specified for the filing of reports in 13-37-225."
Section 123. Section 13-37-202, MCA, is amended to read:
"13-37-202. Deputy campaign treasurers. (1) A campaign treasurer may appoint deputy campaign treasurers, but not more than one in each county in which the campaign is conducted. Each candidate and political committee shall certify the full name and complete address of the campaign treasurer and all deputy campaign treasurers with the office with whom the candidate or the political committee is required to file reports.
(2) Deputy campaign treasurers may exercise any of the powers and duties of a campaign treasurer as set forth in this chapter when specifically authorized in writing to do so by the campaign treasurer and the candidate, in the case of a candidate, or the campaign treasurer and the chairman presiding officer of the political committee, in the case of a political committee. The written authorization shall must be maintained as a part of the records required to be kept by the treasurer, as specified in 13-37-208."
Section 124. Section 13-37-203, MCA, is amended to read:
"13-37-203. Qualifications of campaign and deputy campaign treasurers. Any campaign or deputy campaign treasurer appointed pursuant to 13-37-201 and 13-37-202 shall must be a registered voter in this state. An individual may be appointed and serve as a campaign treasurer of a candidate and a political committee or two or more candidates and political committees. A candidate may appoint himself as his serve as the candidate's own campaign or deputy campaign treasurer. No An individual may not serve as a campaign or deputy campaign treasurer or perform any duty required of a campaign or deputy campaign treasurer of a candidate or political committee until he the individual has been designated and his the individual's name certified by the candidate or political committee."
Section 125. Section 13-37-204, MCA, is amended to read:
"13-37-204. Removal of campaign and deputy campaign treasurers. A candidate or political committee may remove his the candidate's or its committee's campaign or deputy campaign treasurer. The removal of any treasurer or deputy treasurer shall must immediately be reported to the officer with whom the name of the campaign treasurer was originally filed. In case of death, resignation, or removal of his the candidate's or its committee's campaign treasurer before compliance with any obligation of a campaign treasurer under this chapter, the candidate or political committee shall appoint a successor and certify the name and address of the successor as specified in 13-37-201."
Section 126. Section 13-37-205, MCA, is amended to read:
"13-37-205. Campaign depositories. Except as provided in 13-37-206, each candidate and each political committee shall designate one primary campaign depository for the purpose of depositing all contributions received and disbursing all expenditures made by the candidate or political committee. The candidate or political committee may also designate one secondary depository in each county in which an election is held and in which the candidate or committee participates. Deputy campaign treasurers may make deposits in and expenditures from secondary depositories when authorized to do so as provided in 13-37-202(2). Only a bank, credit union, savings and loan association, or building and loan association authorized to transact business in Montana may be designated as a campaign depository. The candidate or political committee shall file the name and address of each designated primary and secondary depository so designated at the same time and with the same officer with whom the candidate or committee files the name of his the candidate's or its committee's campaign treasurer pursuant to 13-37-201. Nothing in this This section shall does not prevent a political committee or candidate from having more than one campaign account in the same depository, but a candidate may not utilize his the candidate's regular or personal account in the depository as a campaign account."
Section 127. Section 13-37-206, MCA, is amended to read:
"13-37-206. Exception for certain school districts and certain special districts. (1) The provisions of this part, except 13-37-217, do not apply to candidates for the office of trustee of a school district, their political campaigns, and political committees organized to support or oppose a school district issue when the school district is:
(a) a first-class district located in a county having a population of less than 15,000;
(b) a second- or third-class district; or
(c) a county high school district having a student enrollment of less than 2,000.
(2) The provisions of this part, except 13-37-217, do not apply to candidates, their political campaigns, and political committees organized to support or oppose an issue if the candidate is running for or the committee's issue involves for certain special district offices, their political campaigns, and political committees organized to support or oppose a special district issue.
(3) As used in this section, "special district" means a unit of local government authorized by law to perform a single function or a limited number of functions,. The term includes including but is not limited to a conservation district, a weed management district, a fire district, a community college district, a hospital district, an irrigation district, a sewer district, a transportation district, or a water district,. The term also includes or any district or other entity formed by interlocal agreement."
Section 128. Section 13-37-207, MCA, is amended to read:
"13-37-207. Deposit of contributions -- statement of campaign treasurer. (1) All funds received by the campaign treasurer or any deputy campaign treasurer of any candidate or political committee shall must be deposited prior to the end of the fifth business day following their receipt, (Sundays and holidays excluded), in a checking account, share draft account, share checking account, or negotiable order of withdrawal account in a campaign depository designated pursuant to 13-37-205.
(2) A statement showing the amount received from or provided by each person and the account in which the funds are deposited shall must be prepared by the campaign treasurer at the time the deposit is made. This statement along with the receipt form for cash contributions deposited at the same time and a deposit slip for the deposit shall must be kept by the treasurer as a part of his the treasurer's records."
Section 129. Section 13-37-208, MCA, is amended to read:
"13-37-208. Treasurer to keep records. (1) (a) The Except as provided in subsection (1)(b), the campaign treasurer of each candidate and each political committee shall keep detailed accounts (current within not more than 10 days after the date of receiving a contribution or making an expenditure, except that accounts shall be current as of the 5th day before the date of filing of a report as specified in 13-37-226) of all contributions received and all expenditures made by or on behalf of the candidate or political committee that are required to be set forth in a report filed under this chapter. The accounts must be current within not more than 10 days after the date of receiving a contribution or making an expenditure.
(b) The accounts described in subsection (1)(a) must be current as of the 5th day before the date of filing of a report as specified in 13-37-226.
(2) Accounts of a deputy campaign treasurer shall must be transferred to the treasurer of a candidate or political committee before the candidate or political committee finally closes its books or when the position of a deputy campaign treasurer becomes vacant and no successor is appointed.
(3) Accounts kept by a campaign treasurer of a candidate or political committee shall must be preserved by the campaign treasurer for a period coinciding with the term of office for which the person was a candidate or for a period of 4 years, whichever is longer."
Section 130. Section 13-37-215, MCA, is amended to read:
"13-37-215. Petty cash funds allowed. (1) The campaign treasurer for each candidate or political committee is authorized to withdraw the following amount each week from the primary depository for the purpose of providing a petty cash fund for the candidate or political committee:
(a) for all statewide candidates and political committees filing reports pursuant to 13-37-226(1), $100 per week; and
(b) for all other candidates and political committees, $25 per week.
(2) The petty cash fund may be spent for office supplies, transportation expenses, postage stamps, and other necessities in an amount of less than $25. Petty cash shall may not be used for the purchase of time, space, or services from any communications medium."
Section 131. Section 13-37-217, MCA, is amended to read:
"13-37-217. Contributions in name of undisclosed principal. No A person may not make a contribution of his the person's own money or of another person's money to any other person in connection with any election in any other name than that of the person who in truth supplies such the money. No A person may not knowingly receive such a contribution or enter or cause the same contribution to be entered in his the person's accounts or records in another name than that of the person by whom it was actually furnished."
Section 132. Section 13-37-225, MCA, is amended to read:
"13-37-225. Reports of contributions and expenditures required. (1) Except as provided in 13-37-206, each candidate and political committee shall file periodic reports of contributions and expenditures made by or on the behalf of a candidate or political committee. All reports required by this chapter shall must be filed with the commissioner and with the election administrator of the county in which a candidate is a resident or the political committee has its headquarters. However, where residency within a district, county, city, or town is not a prerequisite for being a candidate, copies of all reports shall must be filed with the election administrator of the county in which the election is to be held or, if the election is to be held in more than one county, with the election administrator in the county that the commissioner specifies.
(2) In lieu of all contribution and expenditure reports required by this chapter, the commissioner shall accept copies of the reports filed by candidates for congress and president of the United States and their political committees pursuant to the requirements of federal law."
Section 133. Section 13-37-228, MCA, is amended to read:
"13-37-228. Time periods covered by reports. Reports filed under 13-37-225 and 13-37-226 must be filed to cover the following time periods even though no contributions or expenditures may have been received or made during the period:
(1) The initial report must cover all contributions received or expenditures made by a candidate or political committee prior to the time that a person became a candidate or a political committee as defined in 13-1-101 until the fifth day before the date of filing of the appropriate initial report pursuant to subsections (1) through (5) of 13-37-226(1) through (5). Reports filed by political committees organized to support or oppose a statewide ballot issue must disclose all contributions received and expenditures made prior to the time an issue becomes a ballot issue by transmission of the petition to the proponent of the ballot issue or referral by the secretary of state, even if the issue subsequently fails to garner sufficient signatures to qualify for the ballot.
(2) Subsequent periodic reports must cover the period of time from the closing of the previous report to 5 days before the date of filing of a report pursuant to 13-37-226(1) through (5).
(3) Closing reports must cover the period of time from the last periodic report to the final closing of the books of the candidate or political committee. A candidate or political committee shall file a closing report following an election in which the candidate or political committee participates whenever all debts and obligations are extinguished satisfied and no further contributions or expenditures will not be received or made which that relate to the campaign, unless the election is a primary election and the candidate or political committee will participate in the general election."
Section 134. Section 13-37-231, MCA, is amended to read:
"13-37-231. Reports to be certified as true and correct. (1) A report required by this chapter to be filed by a candidate or political committee shall must be verified as true and correct by the oath or affirmation of the individual filing the report. The individual filing the report shall must be the candidate or an officer of a political committee who is on file as an officer of the committee with the commissioner.
(2) A copy of a report or statement filed by a candidate or political committee shall must be preserved by the individual filing it for a period coinciding with the term of office for which the person was a candidate or for a period of 4 years, whichever is longer."
Section 135. Section 13-38-101, MCA, is amended to read:
"13-38-101. Powers of parties. Each political party shall have power to may:
(1) make its own rules;
(2) provide for and select its own offices;
(3) call conventions and provide for the number and qualification of delegates;
(4) adopt platforms;
(5) provide for selection of delegates to national conventions;
(6) provide for the nomination of presidential electors;
(7) provide for the selection of national committeemen and women committee representatives;
(8) make nominations to fill vacancies occurring among its candidates nominated for offices to be filled by the state at large or by any district consisting of more than one county where such the vacancies are caused by death, resignation, or removal from the electoral district;
(9) perform all other functions inherent in such an a party organization."
Section 136. Section 13-38-201, MCA, is amended to read:
"13-38-201. Election of committeemen committee representatives at primary. (1) Except as provided in subsection (4), each political party shall elect at each primary election one person of each sex to serve as committeemen committee representatives for each election precinct. The committeemen committee representatives must be residents and registered voters of the precinct.
(2) An elector may be placed in nomination for committeeman committee representative by a written statement, signed by the elector, notarized, and filed in the office of the registrar within the time for filing declarations naming candidates for nomination at the regular biennial primary election.
(3) Except as provided in subsection (4), the names of candidates for precinct committeeman committee representative of each political party must appear on the party ticket in the same manner as other candidates and are voted for in the same manner as other candidates.
(4) If only one person of each sex has been nominated to fill a precinct's positions, the election administrator may decline to include that precinct's election in the primary election. If a precinct's election is not held during the primary election pursuant to this subsection, the county governing body shall declare elected by acclamation the candidates nominated for that precinct's committeemen committee representative positions."
Section 137. Section 13-38-202, MCA, is amended to read:
"13-38-202. Committeemen Committee representatives as party representatives -- county and city central committees. (1) Each committeeman committee representative shall represent his the representative's political party for the precinct in all ward or subdivision committees formed.
(2) The committeemen committee representatives in each precinct shall constitute the county central committee of the respective political parties.
(3) Committeemen Committee representatives who reside within the limits of a city are ex officio the city central committee of their respective political parties and have the power to make their own rules not inconsistent with those of the county central committee. However, the county central committee has the power to fill vacancies in the city central committee.
(4) Each precinct committeeman committee representative has serves a term of 2 years from the date of his election.
(5) If a vacancy occurs, the remaining members of the county committee may select a precinct resident to fill the vacancy."
Section 138. Section 13-38-203, MCA, is amended to read:
"13-38-203. Powers of county and city central committees -- role of state central committee where no county central committee exists. (1) The county and city central committee may:
(a) make rules for the government of its political party in each county not inconsistent with any of the provisions of the election laws of this state or the rules of its state political party;
(b) elect two county members of the state central committee, one of whom shall be a man and one of whom shall be a woman each gender, elect the members of the congressional committee, and fill all vacancies and make rules in their jurisdiction.
(2) If there is no county central committee, the state central committee shall appoint a county central committee."
Section 139. Section 13-38-205, MCA, is amended to read:
"13-38-205. Organization and operation of committee. (1) The committee shall meet prior to the state convention of its political party and organize by electing a chairman presiding officer and one or more vice-chairmen vice presiding officers. The chairman gender of the presiding officer or first vice-chairman shall and the vice presiding officer may not be a woman the same. The committee shall elect a secretary and other officers as are proper necessary. It is not necessary for the officers to be precinct committeemen committee representatives.
(2) The committee may select managing or executive committees and authorize subcommittees to exercise all powers conferred upon the county, city, state, and congressional central committees by the election laws of this state.
(3) The chairman presiding officer of the county central committee shall call the central committee meeting and not less than 4 days before the date of the central committee meeting shall publish the call in a newspaper published at the county seat and mail a copy of the call to each precinct committeeman committee representative. If party rules permit the use of a proxy, no a proxy may not be recognized unless it is held by an elector of the precinct of the committeeman committee representative executing it.
(4) The county chairman presiding officer of the party shall preside at the county convention. No person other than a duly elected or appointed committeeman committee representative or officer of the committee is entitled to participate in the proceedings of the committee.
(5) If a committeeman committee representative is absent, the convention may fill the vacancy by appointing some qualified elector of the party, resident in the precinct, to represent the precinct in the convention.
(6) The county convention shall elect delegates and alternate delegates to the state convention under rules of the state party. The chairman presiding officer and secretary of the county convention shall issue and sign certificates of election of the delegates."
Section 140. Section 15-1-104, MCA, is amended to read:
"15-1-104. Treasurers to destroy certain tax records. The treasurer of each county, city, or town in the state of Montana may destroy all tax records in his the treasurer's possession more than 30 years old."
Section 141. Section 15-1-204, MCA, is amended to read:
"15-1-204. Consultation with governor. The department shall consult and confer with the governor of the state upon the subject of taxation, the administration of the laws relating thereto, and the progress of the work of the department and furnish the governor such with assistance as he that the governor may require."
Section 142. Section 15-1-601, MCA, is amended to read:
"15-1-601. Compact adopted -- text. The Multistate Tax Compact is hereby enacted into law and entered into with all jurisdictions legally joining therein in the compact, in the form substantially as set forth herein below in this section. Article VIII of the Multistate Tax Compact relating to interstate audits is specifically adopted.
Article I. Purposes The purposes of this compact are to:
(1) facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes;
(2) promote uniformity or compatibility in significant components of tax systems;
(3) facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration;
(4) avoid duplicative taxation.
Article II. Definitions As used in this compact:
(1) "state" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession of the United States;
(2) "subdivision" means any government unit or special district of a state;
(3) "taxpayer" means any corporation, partnership, firm, association, governmental unit or agency, or person acting as a business entity in more than one state;
(4) "income tax" means a tax imposed on or measured by net income including any tax imposed on or measured by an amount arrived at by deducting expenses from gross income, one or more forms of which expenses are not specifically and directly related to particular transactions;
(5) "capital stock tax" means a tax measured in any way by the capital of a corporation considered in its entirety;
(6) "gross receipts tax" means a tax, other than a sales tax, which is imposed on or measured by the gross volume of business, in terms of gross receipts or in other terms, and in the determination of which no deduction is allowed which would constitute the tax an income tax;
(7) "sales tax" means a tax imposed with respect to the transfer for a consideration of ownership, possession, or custody of tangible personal property or the rendering of services measured by the price of the tangible personal property transferred or services rendered and which is required by state or local law to be separately stated from the sales price by the seller or which is customarily separately stated from the sales price but does not include a tax imposed exclusively on the sale of a specifically identified commodity or article or class of commodities or articles;
(8) "use tax" means a nonrecurring tax, other than a sales tax, which:
(a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession, or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property; and
(b) is complementary to a sales tax;
(9) "tax" means an income tax, capital stock tax, gross receipts tax, sales tax, use tax, and any other tax which has a multistate impact, except that the provisions of Articles III, IV, and V of this compact shall apply only to the taxes specifically designated therein and the provisions of Article IX of this compact shall apply only in respect to determinations pursuant to Article IV.
Article III. Elements Of Income Tax LawsTaxpayer Option, State and Local Taxes
(1) Any taxpayer subject to an income tax whose income is subject to apportionment and allocation for tax purposes pursuant to the laws of a party state or pursuant to the laws of subdivisions in two or more party states may elect to apportion and allocate his the taxpayer's income in the manner provided by the laws of such state or by the laws of such states and subdivisions without reference to this compact or may elect to apportion and allocate in accordance with Article IV. This election for any tax year may be made in all party states or subdivisions thereof or in any one or more of the party states or subdivisions thereof without reference to the election made in the others. For the purposes of this subsection, taxes imposed by subdivisions shall be considered separately from state taxes and the apportionment and allocation also may be applied to the entire tax base. In no instance wherein Article IV is employed for all subdivisions of a state may the sum of all apportionments and allocations to subdivisions within a state be greater than the apportionment and allocation that would be assignable to that state if the apportionment or allocation were being made with respect to a state income tax.
Taxpayer Option, Short Form (2) Each party state or any subdivision thereof which imposes an income tax shall provide by law that any taxpayer required to file a return whose only activities within the taxing jurisdiction consist of sales and do not include owning or renting real estate or tangible personal property and whose dollar volume of gross sales made during the tax year within the state or subdivision, as the case may be, is not in excess of $100,000 may elect to report and pay any tax due on the basis of a percentage of such volume and shall adopt rates which shall produce a tax which reasonably approximates the tax otherwise due. The multistate tax commission, not more than once in 5 years, may adjust the $100,000 figure in order to reflect such changes as may occur in the real value of the dollar, and such adjusted figure, upon adoption by the commission, shall replace the $100,000 figure specifically provided herein. Each party state and subdivision thereof may make the same election available to taxpayers additional to those specified in this subsection.
Coverage (3) Nothing in this article relates to the reporting or payment of any tax other than an income tax.
Article IV. Division Of Income (1) As used in this article, unless the context otherwise requires:
(a) "business income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations;
(b) "commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed;
(c) "compensation" means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services;
(d) "financial organization" means any bank, trust company, savings bank, industrial bank, land bank, safe deposit company, private banker, savings and loan association, credit union, cooperative bank, small loan company, sales finance company, investment company, or any type of insurance company;
(e) "nonbusiness income" means all income other than business income;
(f) "public utility" means any business entity:
(i) which owns or operates any plant, equipment, property, franchise, or license for the transmission of communications, transportation of goods or persons, except by pipeline, or the production, transmission, sale, delivery, or furnishing of electricity, water, or steam; and
(ii) whose rates of charges for goods or services have been established or approved by a federal, state, or local government or governmental agency;
(g) "sales" means all gross receipts of the taxpayer not allocated under subsections of this article;
(h) "state" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof;
(i) "this state" means the state in which the relevant tax return is filed or, in the case of application of this article to the apportionment and allocation of income for local tax purposes, the subdivision or local taxing district in which the relevant tax return is filed.
(2) Any taxpayer having income from business activity which is taxable both within and without this state, other than activity as a financial organization or public utility or the rendering of purely personal services by an individual, shall allocate and apportion his the taxpayer's net income as provided in this article. If a taxpayer has income from business activity as a public utility but derives the greater percentage of his the taxpayer's income from activities subject to this article, the taxpayer may elect to allocate and apportion his the taxpayer's entire net income as provided in this article.
(3) For purposes of allocation and apportionment of income under this article, a taxpayer is taxable in another state if:
(a) in that state he the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
(b) that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.
(4) Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in subsections (5) through (8) of this article.
(5) (a) Net rents and royalties from real property located in this state are allocable to this state.
(b) Net rents and royalties from tangible personal property are allocable to this state:
(i) if and to the extent that the property is utilized in this state; or
(ii) in their entirety if the taxpayer's commercial domicile is in this state and the taxpayer is not organized under the laws of or taxable in the state in which the property is utilized.
(c) The extent of utilization of tangible personal property in a state is determined by multiplying the rents and royalties by a fraction, the numerator of which is the number of days of physical location of the property in the state during the rental or royalty period in the taxable year and the denominator of which is the number of days of physical location of the property everywhere during all rental or royalty periods in the taxable year. If the physical location of the property during the rental or royalty period is unknown or unascertainable by the taxpayer, tangible personal property is utilized in the state in which the property was located at the time the rental or royalty payer obtained possession.
(6) (a) Capital gains and losses from sales of real property located in this state are allocable to this state.
(b) Capital gains and losses from sales of tangible personal property are allocable to this state if:
(i) the property had a situs in this state at the time of the sale; or
(ii) the taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs.
(c) Capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state.
(7) Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.
(8) (a) Patent and copyright royalties are allocable to this state:
(i) if and to the extent that the patent or copyright is utilized by the payer in this state; or
(ii) if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.
(b) A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.
(c) A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.
(9) All business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor and the denominator of which is 3.
(10) The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.
(11) Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.
(12) The average value of property shall be determined by averaging the values at the beginning and ending of the tax period, but the tax administrator may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
(13) The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period.
(14) Compensation is paid in this state if:
(a) the individual's service is performed entirely within the state;
(b) the individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or
(c) some of the service is performed in the state and:
(i) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state; or
(ii) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
(15) The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
(16) Sales of tangible personal property are in this state if:
(a) the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or
(b) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and:
(i) the purchaser is the United States government; or
(ii) the taxpayer is not taxable in the state of the purchaser.
(17) Sales, other than sales of tangible personal property, are in this state if:
(a) the income-producing activity is performed in this state; or
(b) the income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than in any other state, based on costs of performance.
(18) If the allocation and apportionment provisions of this article do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the tax administrator may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
(a) separate accounting;
(b) the exclusion of any one or more of the factors;
(c) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or
(d) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.
Article V. Elements Of Sales And Use Tax Laws Tax Credit (1) Each purchaser liable for a use tax on tangible personal property shall be entitled to full credit for the combined amount or amounts of legally imposed sales or use taxes paid by him the purchaser with respect to the same property to another state and any subdivision thereof. The credit shall be applied first against the amount of any use tax due the state, and any unused portion of the credit shall then be applied against the amount of any use tax due a subdivision.
Exemption Certificates -- Vendors May Rely (2) Whenever a vendor receives and accepts in good faith from a purchaser a resale or other exemption certificate or other written evidence of exemption authorized by the appropriate state or subdivision taxing authority, the vendor shall be relieved of liability for a sales or use tax with respect to the transaction.
Article VI. The CommissionOrganization and Management (1) (a) The Multistate Tax Commission is hereby established. It shall be composed of one member from each party state who shall be the head of the state agency charged with the administration of the types of taxes to which this compact applies. If there is more than one such agency, the state shall provide by law for the selection of the commission member from the heads of the relevant agencies. State law may provide that a member of the commission be represented by an alternate, but only if there is on file with the commission written notification of the designation and identity of the alternate. The attorney general of each party state or his the attorney general's designee or other counsel if the laws of the party state specifically provide, shall be entitled to attend the meetings of the commission but shall not vote. Such attorneys general, designees, or other counsel shall receive all notices of meetings required under subsection (1)(e) of this article.
(b) Each party state shall provide by law for the selection of representatives from its subdivisions affected by this compact to consult with the commission member from that state.
(c) Each member shall be entitled to one vote. The commission shall not act unless a majority of the members are present, and no action shall be binding unless approved by a majority of the total number of members.
(d) The commission shall adopt an official seal to be used as it may provide.
(e) The commission shall hold an annual meeting and such other regular meetings as its bylaws may provide and such special meetings as its executive committee may determine. The commission bylaws shall specify the dates of the annual and any other regular meetings and shall provide for the giving of notice of annual, regular, and special meetings. Notice of special meetings shall include the reasons therefor and an agenda of the items to be considered.
(f) The commission shall elect annually, from among its members, a chairman presiding officer, a vice-chairman vice presiding officer, and a treasurer. The commission shall appoint an executive director who shall serve at its pleasure, and it shall fix his the executive director's duties and compensation. The executive director shall be secretary of the commission. The commission shall make provision for the bonding of such of its officers and employees as it may deem appropriate.
(g) Irrespective of the civil service, personnel, or other merit system laws of any party state, the executive director shall appoint or discharge such personnel as may be necessary for the performance of the functions of the commission and shall fix their duties and compensation. The commission bylaws shall provide for personnel policies and programs.
(h) The commission may borrow, accept, or contract for the services of personnel from any state, the United States, or any other governmental entity.
(i) The commission may accept for any of its purposes and functions any and all donations and grants of money, equipment, supplies, materials, and services, conditional or otherwise, from any governmental entity and may utilize and dispose of the same.
(j) The commission may establish one or more offices for the transacting of its business.
(k) The commission shall adopt bylaws for the conduct of its business. The commission shall publish its bylaws in convenient form and shall file a copy of the bylaws and any amendments thereto with the appropriate agency or officer in each of the party states.
(l) The commission annually shall make to the governor and legislature of each party state a report covering its activities for the preceding year. Any donation or grant accepted by the commission or services borrowed shall be reported in the annual report of the commission and shall include the nature, amount, and conditions, if any, of the donation, gift, grant, or services borrowed and the identity of the donor or lender. The commission may make additional reports as it may deem desirable.
Committees (2) (a) To assist in the conduct of its business when the full commission is not meeting, the commission shall have an executive committee of seven members, including the chairman presiding officer, vice-chairman vice presiding officer, treasurer, and four other members elected annually by the commission. The executive committee, subject to the provisions of this compact and consistent with the policies of the commission, shall function as provided in the bylaws of the commission.
(b) The commission may establish advisory and technical committees, membership on which may include private persons and public officials, in furthering any of its activities. Such committees may consider any matter of concern to the commission, including problems of special interest to any party state and problems dealing with particular types of taxes.
(c) The commission may establish such additional committees as its bylaws may provide.
Powers (3) In addition to powers conferred elsewhere in this compact, the commission shall have power to:
(a) study state and local tax systems and particular types of state and local taxes;
(b) develop and recommend proposals for an increase in uniformity or compatibility of state and local tax laws with a view toward encouraging the simplification and improvement of state and local tax law and administration;
(c) compile and publish information as in its judgment would assist the party states in implementation of the compact and taxpayers in complying with state and local tax laws;
(d) do all things necessary and incidental to the administration of its functions pursuant to this compact.
Finance (4) (a) The commission shall submit to the governor or designated officer or officers of each party state a budget of its estimated expenditures for such period as may be required by the laws of that state for presentation to the legislature thereof.
(b) Each of the commission's budgets of estimated expenditures shall contain specific recommendations of the amounts to be appropriated by each of the party states. The total amount of appropriations requested under any such budget shall be apportioned among the party states as follows: one-tenth in equal shares and the remainder in proportion to the amount of revenue collected by each party state and its subdivisions from income taxes, capital stock taxes, gross receipts taxes, sales and use taxes. In determining such amounts, the commission shall employ such available public sources of information as, in its judgment, present the most equitable and accurate comparisons among the party states. Each of the commission's budgets of estimated expenditures and requests for appropriations shall indicate the sources used in obtaining information employed in applying the formula contained in this subsection.
(c) The commission shall not pledge the credit of any party state. The commission may meet any of its obligations in whole or in part with funds available to it under subsection (1)(i) of this article, provided that the commission takes specific action setting aside such funds prior to incurring any obligation to be met in whole or in part in such manner. Except where the commission makes use of funds available to it under subsection (1)(i), the commission shall not incur any obligation prior to the allotment of funds by the party states adequate to meet the same.
(d) The commission shall keep accurate accounts of all receipts and disbursements. The receipts and disbursements of the commission shall be subject to the audit and accounting procedures established under its bylaws. All receipts and disbursements of funds handled by the commission shall be audited yearly by a certified or licensed public accountant, and the report of the audit shall be included in and become part of the annual report of the commission.
(e) The accounts of the commission shall be open at any reasonable time for inspection by duly constituted officers of the party states and by any person authorized by the commission.
(f) Nothing contained in this article shall be construed to prevent commission compliance with laws relating to audit or inspection of accounts by or on behalf of any government contributing to the support of the commission.
Article VII. Uniform Regulations And Forms (1) Whenever any two or more party states or subdivisions of party states have uniform or similar provisions of law relating to an income tax, capital stock tax, gross receipts tax, sales or use tax, the commission may adopt uniform regulations for any phase of the administration of such law, including assertion of jurisdiction to tax or prescribing uniform tax forms. The commission may also act with respect to the provisions of Article IV of this compact.
(2) Prior to the adoption of any regulation, the commission shall:
(a) as provided in its bylaws, hold at least one public hearing on due notice to all affected party states and subdivisions thereof and to all taxpayers and other persons who have made timely request of the commission for advance notice of its regulation-making proceedings;
(b) afford all affected party states and subdivisions and interested persons an opportunity to submit relevant written data and views, which shall be considered fully by the commission.
(3) The commission shall submit any regulations adopted by it to the appropriate officials of all party states and subdivisions to which they might apply. Each such state and subdivision shall consider any such regulation for adoption in accordance with its own laws and procedures.
Article VIII. Interstate Audits (1) This article shall be in force only in those party states that specifically provide therefor by statute.
(2) Any party state or subdivision thereof desiring to make or participate in an audit of any accounts, books, papers, records, or other documents may request the commission to perform the audit on its behalf. In responding to the request, the commission shall have access to and may examine, at any reasonable time, such accounts, books, papers, records, and other documents and any relevant property or stock of merchandise. The commission may enter into agreements with party states or their subdivisions for assistance in performance of the audit. The commission shall make charges, to be paid by the state or local government or governments for which it performs the service, for any audits performed by it in order to reimburse itself for the actual costs incurred in making the audit.
(3) The commission may require the attendance of any person within the state where it is conducting an audit or part thereof at a time and place fixed by it within such state for the purpose of giving testimony with respect to any account, book, paper, document, other record, property, or stock of merchandise being examined in connection with the audit. If the person is not within the jurisdiction, he the person may be required to attend for such purpose at any time and place fixed by the commission within the state of which he the person is a resident, provided that such state has adopted this article.
(4) The commission may apply to any court having power to issue compulsory process for orders in aid of its powers and responsibilities pursuant to this article, and any and all such courts shall have jurisdiction to issue such orders. Failure of any person to obey any such order shall be punishable as contempt of the issuing court. If the party or subject matter on account of which the commission seeks an order is within the jurisdiction of the court to which application is made, such application may be to a court in the state or subdivision on behalf of which the audit is being made or a court in the state in which the object of the order being sought is situated. The provisions of this subsection apply only to courts in a state that has adopted this article.
(5) The commission may decline to perform any audit requested if it finds that its available personnel or other resources are insufficient for the purpose or that, in the terms requested, the audit is impracticable of satisfactory performance. If the commission, on the basis of its experience, has reason to believe that an audit of a particular taxpayer, either at a particular time or on a particular schedule, would be of interest to a number of party states or their subdivisions, it may offer to make the audit or audits, the offer to be contingent on sufficient participation therein as determined by the commission.
(6) Information obtained by any audit pursuant to this article shall be confidential and available only for tax purposes to party states, their subdivisions, or the United States. Availability of information shall be in accordance with the laws of the states or subdivisions on whose account the commission performs the audit and only through the appropriate agencies or officers of such states or subdivisions. Nothing in this article shall be construed to require any taxpayer to keep records for any period not otherwise required by law.
(7) Other arrangements made or authorized pursuant to law for cooperative audit by or on behalf of the party states or any of their subdivisions are not superseded or invalidated by this article.
(8) In no event shall the commission make any charge against a taxpayer for an audit.
(9) As used in this article, "tax", in addition to the meaning ascribed to it in Article II, means any tax or license fee imposed in whole or in part for revenue purposes.
Article IX. Arbitration (1) Whenever the commission finds a need for settling disputes concerning apportionments and allocations by arbitration, it may adopt a regulation placing this article in effect, notwithstanding the provisions of Article VII.
(2) The commission shall select and maintain an arbitration panel composed of officers and employees of state and local governments and private persons who shall be knowledgeable and experienced in matters of tax law and administration.
(3) Whenever a taxpayer who has elected to employ Article IV or whenever the laws of the party state or subdivision thereof are substantially identical with the relevant provisions of Article IV, the taxpayer, by written notice to the commission and to each party state or subdivision thereof that would be affected, may secure arbitration of an apportionment or allocation if he the taxpayer is dissatisfied with the final administrative determination of the tax agency of the state or subdivision with respect thereto on the ground that it would subject him the taxpayer to double or multiple taxation by two or more party states or subdivisions thereof. Each party state and subdivision thereof hereby consents to the arbitration as provided herein and agrees to be bound thereby.
(4) The arbitration board shall be composed of one person selected by the taxpayer, one by the agency or agencies involved, and one member of the commission's arbitration panel. If the agencies involved are unable to agree on the person to be selected by them, such person shall be selected by lot from the total membership of the arbitration panel. The two persons selected for the board in the manner provided by the foregoing provisions of this subsection shall jointly select the third member of the board. If they are unable to agree on the selection, the third member shall be selected by lot from among the total membership of the arbitration panel. No member of a board selected by lot shall be qualified to serve if he is an officer or employee or is otherwise affiliated with any party to the arbitration proceeding. Residents within the jurisdiction of a party to the arbitration proceeding shall not constitute affiliation within the meaning of this subsection.
(5) The board may sit in any state or subdivision party to the proceeding, in the state of the taxpayer's incorporation, residence, or domicile, in any state where the taxpayer does business, or in any place that it finds most appropriate for gaining access to evidence relevant to the matter before it.
(6) The board shall give due notice of the times and places of its hearings. The parties shall be entitled to be heard, to present evidence, and to examine and cross-examine witnesses. The board shall act by majority vote.
(7) The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of accounts, books, papers, records, and other documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena and upon application by the board, any judge of a court of competent jurisdiction of the state in which the board is sitting or in which the person to whom the subpoena is directed may be found may make an order requiring compliance with the subpoenas, and the court may punish failure to obey the order as a contempt. The provisions of this subsection apply only in states that have adopted this article.
(8) Unless the parties otherwise agree, the expenses and other costs of the arbitration shall be assessed and allocated among the parties by the board in such manner as it may determine. The commission shall fix a schedule of compensation for members of arbitration boards and of other allowable expenses and costs. No officer or employee of a state or local government who serves as a member of a board shall be entitled to compensation therefor unless he the member is required on account of his the service to forego the regular compensation attaching to his the member's public employment, but any such board member shall be entitled to expenses.
(9) The board shall determine the disputed apportionment or allocation and any matters necessary thereto. The determinations of the board shall be final for purposes of making the apportionment or allocation, but for no other purpose.
(10) The board shall file with the commission and with each tax agency represented in the proceeding: the determination of the board, the board's written statement of its reasons therefor, the record of the board's proceedings, and any other documents required by the arbitration rules of the commission to be filed.
(11) The commission shall publish the determinations of boards, together with the statements of the reasons therefor.
(12) The commission shall adopt and publish rules of procedure and practice and shall file a copy of such rules and of any amendment thereto with the appropriate agency or officer in each of the party states.
(13) Nothing contained herein shall prevent at any time a written compromise of any matter or matters in dispute, if otherwise lawful, by the parties to the arbitration proceedings.
Article X. Entry Into Force And Withdrawal (1) This compact shall enter into force when enacted into law by any seven states. Thereafter, this compact shall become effective as to any other state upon its enactment thereof. The commission shall arrange for notification of all party states whenever there is a new enactment of the compact.
(2) Any party state may withdraw from this compact by enacting a statute repealing the same. No withdrawal shall affect any liability already incurred by or chargeable to a party state prior to the time of such withdrawal.
(3) No proceeding commenced before an arbitration board prior to the withdrawal of a state and to which the withdrawing state or any subdivision thereof is a party shall be discontinued or terminated by the withdrawal, nor shall the board thereby lose jurisdiction over any of the parties to the proceeding necessary to make a binding determination therein.
Article XI. Effect On Other Laws And Jurisdiction Nothing in this compact shall be construed to:
(1) affect the power of any state or subdivision thereof to fix rates of taxation, except that a party state shall be obligated to implement Article III, subsection (2), of this compact;
(2) apply to any tax or fixed fee imposed for the registration of a motor vehicle or any tax on motor fuel, other than a sales tax; provided that the definition of "tax" in Article VIII, subsection (9), may apply for the purposes of that article and the commission's powers of study and recommendation pursuant to Article VI, subsection (3), may apply;
(3) withdraw or limit the jurisdiction of any state or local court or administrative officer or body with respect to any person, corporation, or other entity or subject matter, except to the extent that such jurisdiction is expressly conferred by or pursuant to this compact upon another agency or body;
(4) supersede or limit the jurisdiction of any court of the United States.
Article XII. Construction And Severability This compact shall be liberally construed so as to effectuate the purposes thereof. The provisions of this compact shall be severable, and if any phrase, clause, sentence, or provision of this compact is declared to be contrary to the constitution of any state or of the United States or if the applicability thereof to any government, agency, person, or circumstance is held invalid, the validity of the remainder of this compact and the applicability thereof to any government, agency, person, or circumstance shall not be affected thereby. If this compact shall be held contrary to the constitution of any state participating therein, the compact shall remain in full force and effect as to the remaining party states and in full force and effect as to the state affected as to all severable matters."
Section 143. Section 15-1-603, MCA, is amended to read:
"15-1-603. Alternate. The member representing this state on the multistate tax commission may be represented thereon by an alternate designated by him the member."
Section 144. Section 15-1-702, MCA, is amended to read:
"15-1-702. Issuance of warrant. (1) If a tax administered and collected by the department is not paid within 30 days of the due date, the department may issue a notice to the taxpayer notifying him that unless payment is received within 30 days of the date of the notice a warrant for distraint may be issued. Thirty days after the date of the notice, the department may issue a warrant if payment is not received.
(2) Use of the procedure to issue a warrant under this section does not preclude use of the procedure under 15-1-703 if the department determines that it is appropriate to utilize 15-1-703."
Section 145. Section 15-1-705, MCA, is amended to read:
"15-1-705. Review. (1) Except as provided in 15-1-707, a taxpayer has the right to a review of the tax liability pursuant to 15-1-211 prior to execution on a filed warrant for distraint.
(2) The department must provide notice of the right to review to the taxpayer. This notice may be given prior to the notice referred to in 15-1-702. If the taxpayer notified the department that he the taxpayer disagrees with an assessment as provided in 15-1-211, the warrant may not be executed upon until after the review process and any appeals are completed."
Section 146. Section 15-1-707, MCA, is amended to read:
"15-1-707. Emergency execution upon warrant. (1) The department may execute upon a filed warrant for distraint without providing an opportunity for a hearing prior to execution if the department determines that the collection of the tax is jeopardized because of the delay imposed by the hearing requirement.
(2) When the provisions of this section are utilized, the department must shall notify the taxpayer and inform the taxpayer that he the taxpayer has a right to request a hearing to be held subsequent to execution. A hearing, if desired, must be requested in writing within 30 days of the date of the notice and, if requested, must be held as soon as possible. The commencement of a proceeding under 15-1-705 does not preclude the use of the provisions of this section if the department determines that such the action is appropriate."
Section 147. Section 15-2-101, MCA, is amended to read:
"15-2-101. State tax appeal board -- appointment of members -- term of office. On July 1, 1973, there shall be created There is a state tax appeal board which shall be composed of three members to be appointed by the governor for staggered terms by and with the advice and consent of the senate;. provided, however However, a member so appointed may serve until the next regular session of the legislature without such the advice and consent of the senate. Each succeeding member shall hold his office for a term of 6 years and until his a successor shall be appointed and shall have qualified. Any A vacancy shall must be filled by the governor subject to confirmation by the senate during the next legislative session. Succeeding appointments, except when made to fill a vacancy, shall must be made on or before January 31 during the session of the legislature next preceding the commencement of the term for which the appointment is made."
Section 148. Section 15-2-103, MCA, is amended to read:
"15-2-103. Organization, quorum, sessions. The members of the state tax appeal board shall, without delay, meet at the state capital, and the governor shall designate one of their members as chairman presiding officer. A majority of said the board shall constitute constitutes a quorum. It shall be The board is in continuous session and must be open for the transaction of business every day except Saturdays, Sundays, and legal holidays; and the sessions of said the board shall must stand and be deemed considered to be adjourned from day to day without formal entry thereof upon its records. The board may hold sessions or conduct hearings and investigations at other places than the capital when deemed considered necessary to facilitate the performance of its duties or to accommodate parties in interest."
Section 149. Section 15-2-104, MCA, is amended to read:
"15-2-104. Employees -- expenses -- minutes -- rules. The state tax appeal board may appoint a secretary and employ such other persons as experts, assistants, clerks, and stenographers as may be necessary to perform the duties that may be required of it. The total expenses of such the board shall may not exceed, in the aggregate during any fiscal year, the amount appropriated for the board for all purposes by the legislature for such that year. The secretary shall keep full and correct minutes of the transactions and proceedings of said the board, shall have authority to and may administer oaths and perform such other duties as may be required of him. The board may make all needful adopt rules for the orderly and methodical performance of its duties as a tax appeal board and for conducting hearings and other proceedings before it."
Section 150. Section 15-2-304, MCA, is amended to read:
"15-2-304. Petition for interlocutory adjudication. (1) (a) Either party, within 30 days of the filing of an answer to an appeal before the state tax appeal board, may file a petition for an interlocutory adjudication under 15-2-305. The petition may be filed with the district court:
(i) in the first judicial district;
(ii) in the county in which the taxable property is located; or
(iii) in cases not involving property taxes, in the county where the taxpayer resides or has his the taxpayer's principal place of business in the state.
(b) The petition may raise any question involving procedure, the admissibility of evidence, or a substantive question of law raised by the pleadings within 30 days of filing an answer to the appeal with the state tax appeal board.
(c) A nonpetitioning party shall respond to the petition within 30 days after service of the petition. The response may raise any question not raised in the petition involving procedure, the admissibility of evidence, or a substantive question of law.
(2) After the 30-day period specified in subsection (1)(b) but before arguments have been heard, the parties to the proceeding may jointly petition a district court to make an interlocutory adjudication as provided under 15-2-305. A petition for an adjudication must be signed by each party to the proceeding.
(3) In a petition under subsection (1) or (2), one party must be designated as the petitioner and every other party must be designated a respondent. The court may in its discretion grant a petition if it appears that the issues presented involve procedure, the admissibility of evidence, or a substantive question of law and do not require the determination of questions of fact and that the controversy would be more expeditiously resolved by an adjudication. If the court grants a petition, it shall rule on all issues presented in the petition and the response, regardless of whether a ruling on less than all of the issues is dispositive of the case."
Section 151. Section 15-6-225, MCA, is amended to read:
"15-6-225. Small electrical generation equipment exemption. (1) (a) Machinery and equipment used in a qualifying generation facility that has a nameplate capacity of less than 1 megawatt of electrical energy is are exempt from taxation for 5 years after the generation of electricity begins.
(b) To qualify for the exemption under this section, the generation facility must be powered by an alternative renewable energy source.
(2) For the purposes of this section:
(a) "alternative renewable energy source" means a form of energy or matter that is capable of being converted into forms of energy useful to mankind humanity, including electricity, and the technology necessary to make this conversion when the source is not exhaustible in terms of this planet and when the source or technology is not in general commercial use. The term includes but is not limited to:
(i) solar energy;
(ii) wind energy;
(iii) geothermal energy;
(iv) conversion of biomass;
(v) fuel cells that do not require hydrocarbon fuel;
(vi) small hydroelectric generators producing less than 1 megawatt; or
(vii) methane from solid waste.
(b) "generation facility" includes any combination of a generator or generators, associated prime movers, and other associated machinery and equipment that are normally operated together to produce electric power, but does not include the owner's business improvements and personal property."
Section 152. Section 15-8-501, MCA, is amended to read:
"15-8-501. Assessment of unknown or absent owners. (1) If the owner or claimant of any property not listed by another person is absent or unknown, the department must shall make an estimate of the value of such the property.
(2) If the name of the absent owner is known to the department, the property must be assessed in his the owner's name; and, if unknown, the property must be assessed to unknown owners."
Section 153. Section 15-8-502, MCA, is amended to read:
"15-8-502. Representative status to be designated. When a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, his the person's representative designation must be added to his the person's name and the assessment entered on a separate line from his the person's individual assessment."
Section 154. Section 15-16-503, MCA, is amended to read:
"15-16-503. Collection by suit of personal property taxes when taxpayer moves to another county. If any person removes moves from one county to another after being assessed on personal property, the treasurer of the county in which he the person was assessed may sue for and collect the same the taxes in the name of the county where the assessment was made."
Section 155. Section 15-17-318, MCA, is amended to read:
"15-17-318. Assignment of municipality's interest. (1) At any time after a parcel of land has been acquired by a municipality, as provided in 15-17-317, and has not been redeemed, the treasurer of the municipality shall assign all the rights of the municipality in the property to any person who pays:
(a) the purchase price paid by the municipality;
(b) the delinquent assessments;
(c) interest on the purchase price and delinquent assessments at the rate of 5/6 of 1% a month; and
(d) penalties and costs as provided by law.
(2) The treasurer of the municipality shall execute to such the person a certificate of sale for the parcel, which may be in substantially the form provided in 15-17-212 for the assignment of the interests of the county. If the certificate of sale becomes lost or accidentally destroyed by the assignee, the treasurer of the municipality shall issue a duplicate certificate to the assignee after the assignee delivers to the treasurer evidence satisfactory to him the treasurer, including an affidavit of the assignee, that the certificate has been lost or destroyed.
(3) An assignment by a municipality under this section discharges the trust created under 15-17-317. The municipality may also discharge the trust created under 15-17-317 by paying into the improvement fund the amount of the delinquent assessments and interest accrued thereon on the assessments."
Section 156. Section 15-24-1101, MCA, is amended to read:
"15-24-1101. Federal property held under contract by private person subject to taxation. Real and/or or personal property of the United States or any department or agency thereof of the United States held under contract of sale, lease, or other interest or estate therein in the property by any person for his the person's exclusive use shall be is subject to assessment for ad valorem property taxation as provided in this part;. provided that However, this part shall does not apply to real property held and in immediate use and occupation by this state or any county, municipal corporation, or political subdivision therein in this state."
Section 157. Section 15-24-1201, MCA, is amended to read:
"15-24-1201. State and other exempt property held under contract -- when taxable. Property of the state of Montana or any department, agency, or subdivision thereof of the state or any other property not subject to ad valorem tax to the owner thereof of the property by reason of the legal status of the owner, held under contract of sale or lease with option to purchase with lease moneys money applicable to the purchase price by any person for his the person's exclusive use, shall be is subject to assessment to the purchaser or lessee for ad valorem property taxation."
Section 158. Section 15-24-1206, MCA, is amended to read:
"15-24-1206. County suit for delinquent privilege tax. A tax due and unpaid under 15-24-1203 through 15-24-1205 shall constitute constitutes a debt due the county for and on behalf of the various taxing units concerned in the tax. If the tax imposed by 15-24-1203 through 15-24-1205 or any portion thereof of the tax is not paid at the time the same tax becomes delinquent, the county auditor may issue a warrant in the name of the county directed to the clerk of the district court in his the clerk's county, and thereupon the clerk shall enter in the judgment docket, in the column for judgment debtors, the name of the delinquent taxpayer mentioned in the warrant and, in the appropriate columns, the amount of tax, penalties, interest, and other costs for which the warrant is issued and the date when such the warrant is filed,. and thereupon the The docketed warrant so docketed shall have has the force and effect of a judgment duly rendered by a district court and docketed in the office of the clerk thereof, and the county shall have has the same remedies against the possessor user as any other judgment docket."
Section 159. Section 15-24-2403, MCA, is amended to read:
"15-24-2403. Expanding industry taxable value decrease -- application -- approval -- reports. (1) After December 31, 1991, an An existing industry with qualifying property that represents an expansion of the industry is entitled to receive a decrease in the tax rate for class eight property if the property results in the hiring of full-time qualifying employees for each year in which the taxable value decrease is in effect.
(2) A person, firm, or other group seeking to qualify its property for the taxable value decrease under subsection (1) shall apply to the department of revenue on a form provided by the department. The application must include:
(a) the description of the personal property that may qualify for the taxable value decrease;
(b) the date on which the qualifying property is intended to be operational;
(c) the rate of pay and number of existing employees and new employees to be used in the operation of the qualifying property;
(d) a statement that the new employees are in addition to the existing workforce of the industry and the specific responsibilities of each new employee; and
(e) a statement that all the applicant's taxes are paid in full.
(3) The department shall make an initial determination as to whether the industry qualifies for the taxable value decrease.
(4) (a) If the department determines that the property qualifies for a taxable value decrease, the governing body of the affected county, consolidated government, incorporated city or town, or school district shall give due notice as defined in 76-15-103 and hold a public hearing. Each governing body may either approve or disapprove the grant of taxable value decrease. A governing body may not grant approval for the project until all of the applicant's taxes have been paid in full. Taxes paid under protest do not preclude approval.
(b) The resolution provided for in subsection (4)(a) must include the document that grants approval of the application that was submitted to the department by the taxpayer seeking the taxable value decrease.
(5) The tax reduction described in subsection (1) applies to:
(a) the number of mills levied and assessed by each governing body approving the benefit over which the governing body has sole discretion; and
(b) statewide levies if the governing body approving the tax reduction is a county, consolidated government, or incorporated city or town.
(6) The number of new employees used by the department to calculate the taxable value decrease in subsection (7) must be determined by the wages paid to qualifying employees. A qualifying employee paid the amount of the average wage as determined by the quarterly statistical report published by the department of labor and industry is considered one new employee. Qualifying employees are considered equivalent new employees if they are paid three-quarters of the average wage or more. The qualifying employee is the equivalent of a new employee in the same fraction that his the qualifying employee's wages are to the average wage, but a qualifying employee may not be considered more than two new employees.
(7) (a) Qualifying property is entitled to a decrease in the taxable rate of class eight property based upon a percentage difference between a possible low rate of 3% and a high rate of the existing class eight property tax rate. The reduced taxable value rate is determined by calculating the inverse of the number of equivalent new employees divided by the number of existing employees and multiplying the product of that calculation by the decimal equivalent of the tax rate for class eight property.
(b) For each year that the taxable value decrease is in effect, the taxpayer shall report by March 1 to the department, on forms prescribed by the department, the wages of and the number of qualifying employees that are used in the operation of the qualifying property for which the taxable value decrease was granted."
Section 160. Section 15-30-113, MCA, is amended to read:
"15-30-113. General definition of dependent. (1) For purposes of 15-30-112, the term "dependent" means any of the following individuals over half of whose support, for the calendar year in which the taxable tax year of the taxpayer begins, was received from the taxpayer:
(a) a son or daughter of the taxpayer or a descendant of either;
(b) a stepson or stepdaughter of the taxpayer;
(c) a brother, sister, stepbrother, or stepsister of the taxpayer;
(d) the father or mother of the taxpayer or an ancestor of either;
(e) a stepfather or stepmother of the taxpayer;
(f) a son or daughter of a brother or sister of the taxpayer;
(g) a brother or sister of the father or mother of the taxpayer;
(h) a son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law of the taxpayer;
(i) an individual who, for the taxable tax year of the taxpayer, has as his the individual's principal place of abode the home of the taxpayer and is a member of the taxpayer's household; or
(j) an individual who:
(i) is a descendant of a brother or sister of the father or mother of the taxpayer;
(ii) for the taxable tax year of the taxpayer received institutional care required by reason of a physical or mental disability; and
(iii) before receiving such the institutional care, was a member of the same household as the taxpayer.
(2) For purposes of 15-30-112 and this section:
(a) the terms "brother" and "sister" include a brother or sister by the half blood;
(b) in determining whether any of the relationships specified in this section exist, a legally adopted child of an individual shall must be treated as a child of such the individual by blood."
Section 161. Section 15-30-129, MCA, is amended to read:
"15-30-129. Tax credit for providing disability insurance for employees. There is a credit against the taxes otherwise due under this chapter allowable to an employer for the amount of premiums for disability insurance paid by the employer for his the employer's employees. The tax credit must be computed in accordance with the provisions of 15-31-132."
Section 162. Section 15-30-132, MCA, is amended to read:
"15-30-132. Change from nonresident to resident or vice versa. If a taxpayer changes his status from that of resident to that of nonresident or from that of nonresident to that of resident during the taxable tax year, he the taxpayer shall file a return. If a resident obtains employment outside the state, income from such the employment is taxable in Montana."
Section 163. Section 15-30-134, MCA, is amended to read:
"15-30-134. Determination of marital status. For purposes of this chapter:
(1) the determination of whether an individual is married shall must be made as of the close of his taxable the individual's tax year, except that if his the individual's spouse dies during his taxable the individual's tax year, such the determination shall must be made as of the time of such death; and
(2) an individual legally separated from his the individual's spouse under a decree of divorce or of separate maintenance shall may not be considered as married."
Section 164. Section 15-30-135, MCA, is amended to read:
"15-30-135. Tax on beneficiaries or fiduciaries of estates or trusts. (1) A tax shall must be imposed upon either the fiduciaries or the beneficiaries of estates and trusts as hereinafter provided in this section, except to the extent such that estates and trusts shall must be held for educational, charitable, or religious purposes,. which The tax shall must be levied, collected, and paid annually with respect to the income of estates or of any kind of property held in trust, including:
(a) income received by estates of deceased persons during the period of administration or settlement of the estate;
(b) income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests;
(c) income held for future distribution under the terms of the will or trust; and
(d) income which that is to be distributed to the beneficiaries periodically, whether or not at regular intervals, and the income collected by a guardian of a minor, to be held or distributed as the court may direct.
(2) The fiduciary shall be is responsible for making the return of income for the estate or trust for which he the fiduciary acts, whether the fiduciary or the beneficiaries are taxable with reference to the income of such the estate or trust. In cases under subsections (a) and (d) of subsection (1)(a) and (1)(d), the fiduciary shall include in the return a statement of each beneficiary's distributive share of net income, whether or not distributed before the close of the taxable tax year for which the return is made.
(3) In cases under subsections (a), (b), and (c) of subsection (1) (1)(a), (1)(b), and (1)(c), the tax shall must be imposed upon the fiduciary of the estate or trust with respect to the net income of the estate or trust and shall must be paid by the fiduciary. If the taxpayer's net income for the taxable tax year of the estate or trust is computed upon the basis of a period different from that upon the basis of which the net income of the estate or trust is computed, then his the taxpayer's distributive share of the net income of the estate or trust for any accounting period of such the estate or trust ending within the fiscal or calendar year shall must be computed upon the basis on which such the beneficiary's net income is computed. In such those cases, a beneficiary who is not a resident shall must be taxable with respect to his the beneficiary's income derived through such the estate or trust only to the extent provided in 15-30-131 for individuals other than residents.
(4) The fiduciary of a trust created by an employer as a part of a stock bonus, pension, or profit-sharing plan for the exclusive benefit of some or all of his the employer's employees, to which contributions are made by such the employer or employees, or both, for the purpose of distributing to such the employees the earnings and principal of the fund accumulated by the trust in accordance with such the plan, shall are not be taxable under this section, but any amount contributed to such the fund by the employer and all earnings of such the fund shall must be included in computing the income of the distributee in the year in which distributed or made available to him the distributee.
(5) Where any part of the income of a trust other than a testamentary trust is or may be applied to the payment of premiums upon policies of insurance on the life of the grantor, (except policies of insurance irrevocably payable for the purposes and in the manner specified relating to the so-called "charitable contribution" deduction), or to the payment of premiums upon policies of life insurance under which the grantor is the beneficiary, such the part of the income of the trust shall must be included in computing the net income of the grantor."
Section 165. Section 15-30-143, MCA, is amended to read:
"15-30-143. Return of fiduciary. Every fiduciary, (except receivers appointed by authority of law in possession of only part of the property of a taxpayer), shall make a return for the individual or estate or trust from whom he the fiduciary acts. Fiduciaries required to make returns under this section shall be are subject to all the provisions of this chapter which that apply to taxpayers."
Section 166. Section 15-30-156, MCA, is amended to read:
"15-30-156. Deduction for contributions to child abuse and neglect prevention program. A taxpayer filing an individual income tax return who does not elect to take the standard deduction provided for in 15-30-122 may, in computing net income, claim a deduction for the payment of a contribution to the child abuse and neglect prevention program as follows:
(1) If the taxpayer paid a contribution in the taxable tax year for which the return is filed, he the taxpayer may deduct the amount of the contribution paid during that year, unless the amount was deducted as provided in subsection (2).
(2) If the taxpayer encloses a check or other order to pay money as a contribution with the timely filing of a tax return, in accordance with 15-30-144, he the taxpayer may elect to take a deduction for the amount of the contribution and apply the deduction in the taxable tax year for which he the taxpayer is filing the return."
Section 167. Section 15-30-173, MCA, is amended to read:
"15-30-173. Residential property tax credit for elderly -- disallowance or adjustment of certain claims. (1) A claim is disallowed if the department finds that the claimant received title to his the individual's homestead primarily for the purpose of receiving benefits under 15-30-171 through 15-30-179.
(2) When the landlord and tenant have not dealt at arm's length and the department judges the gross rent charged to be excessive, the department may adjust the gross rent to a reasonable amount."
Section 168. Section 15-30-205, MCA, is amended to read:
"15-30-205. Amount withheld considered as tax collected. All amounts deducted and withheld shall must be considered as a tax collected under the provisions of 15-30-201 through 15-30-209, and no an employee shall does not have any right of action against his the employer in respect to any moneys so money deducted and withheld from his the employee's wages and paid to the state in compliance or intended compliance with 15-30-201 through 15-30-209."
Section 169. Section 15-30-206, MCA, is amended to read:
"15-30-206. Annual withholding statement. Every employer shall, prior to January 31 in each year, furnish to each employee a written statement showing the total wages paid by the employer to the employee during the preceding calendar year and showing the amount of the federal income tax deducted and withheld from such the wages and the amount of the tax deducted and withheld therefrom under the provisions of 15-30-201 through 15-30-209. Said The statement shall must contain such additional information and shall must be in such the form as that the department shall prescribe prescribes, and a duplicate thereof shall of the statement must be filed by the employee with his the employee's state income tax return."
Section 170. Section 15-30-302, MCA, is amended to read:
"15-30-302. Oaths administered by director of revenue and designated employees. The director and each employee designated by him the director may administer an oath to any person or take the acknowledgment of any person in respect to any report or return required by or pursuant to this chapter or by the rules of the department."
Section 171. Section 15-30-307, MCA, is amended to read:
"15-30-307. Closing agreements. (1) The director of revenue or any person authorized in writing by him the director is authorized to enter into an agreement with any person relating to the liability of such the person in respect to the tax imposed by this chapter for any taxable tax period.
(2) Any such An agreement shall be described in subsection (1) is final and conclusive and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact:
(a) the case may not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state; and
(b) in any suit, action, or proceeding under such the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith with the agreement, the agreement may not be annulled, modified, set aside, or disregarded."
Section 172. Section 15-30-314, MCA, is amended to read:
"15-30-314. Stay of enforcement against military personnel. (1) Any such A person described in 15-30-313 may, during his the person's period of military service or within 6 months thereafter, apply to a court for relief in respect of any tax obligation or any tax liability incurred by such the person prior to his the person's period of military service or in respect of any such tax obligation or liability, whether falling due prior to or during his the person's period of military service. Any district court of the state after appropriate notice and hearing, unless in its opinion the ability of the applicant to comply with the terms of such the obligation or liability or to pay such the tax or assessment has not been materially affected by reason of his the person's military service, may grant a stay of the enforcement thereof during the applicant's period of military service and from the date of termination of such the period of military service or from the date of application, if made after such the service, for a period of time equal to the period of military service of the applicant or any part of such that period,. The stay is subject to payment of the balance of principal and accumulated interest due and unpaid at the date of termination of such the period of military service or from the date of application, as the case may be, in equal periodic installments during such the extended period at such the rate of interest as that may be prescribed for such the tax obligation or tax liability or assessment if paid when due and subject to such other terms as that may be just.
(2) When any a court has granted a stay as provided in this section, no a fine or penalty shall may not accrue during the period the terms and conditions of such the stay are complied with by reason of the failure to comply with the terms or conditions of the tax obligation, tax liability, or assessment in respect of which such the stay was granted."
Section 173. Section 15-30-331, MCA, is amended to read:
"15-30-331. Certified copies of tax returns to taxpayer -- fee. (1) Certified copies of returns filed for income tax under 15-30-144 may be furnished by the department of revenue to the taxpayer or his the taxpayer's duly authorized representative upon payment of 50 cents for each page.
(2) All moneys money collected under this section shall must be required to reimburse the department for costs involved in the preparation of the copies. All such moneys money collected shall go into must be deposited in the general fund.
(3) The provisions of this section shall apply to all returns on file and all returns to be filed hereafter."
Section 174. Section 15-31-521, MCA, is amended to read:
"15-31-521. Closing agreements. (1) The director of revenue or any person authorized in writing by him the director is authorized to enter into an agreement with any taxpayer relating to the liability of such the taxpayer in respect to the tax imposed by this chapter for any taxable period.
(2) Any such agreement is final and conclusive, and except upon a showing of fraud or malfeasance or misrepresentation of a material fact:
(a) the case may not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state; and
(b) in any suit, action, or proceeding under such the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith with the agreement, the agreement may not be annulled, modified, set aside, or disregarded."
Section 175. Section 15-31-523, MCA, is amended to read:
"15-31-523. Suspension or forfeiture on delinquency. (1) If a tax computed and levied hereunder under this chapter is not paid or if a return is not filed before 5 p.m. on the last day of the 11th month after the date of delinquency, the corporate powers, rights, and privileges of the delinquent taxpayer, if it be is a domestic corporation, shall must be suspended, and if the delinquent taxpayer be is a foreign corporation, it shall thereupon forfeit its rights to do intrastate business in this state. Provided that if any If a domestic corporation shall fail fails for a period of 5 consecutive years to either to file a return or to pay the corporation license tax, the department of revenue shall notify such the corporation by mail addressed to the latest address on file in its office that such the corporation will become dissolved if it fails to file all delinquent reports and pay all delinquent corporation license taxes within a period of 60 days from and after the mailing of such the notice. If such the delinquent reports are not made and all delinquent corporation licenses are not paid before the expiration of said the 60-day period, the department shall certify this fact to the secretary of state, and upon receipt of such the certificate, the corporation shall must be dissolved and the secretary of state shall indicate, by his the secretary of state's records, such the dissolution.
(2) The department shall transmit the name of each such corporation described in subsection (1) to the secretary of state, who shall immediately record the same transmission in such a manner that it may be is available to the public. The suspension, forfeiture, or dissolution herein provided for shall in this section become becomes effective immediately when such the record is made, and the certificate of the secretary of state shall be is conclusive evidence of such the suspension, forfeiture, or dissolution."
Section 176. Section 15-31-524, MCA, is amended to read:
"15-31-524. Reviver of corporation after suspension or forfeiture. Any A corporation which that has suffered the suspension or forfeiture referred to in the preceding section 15-31-523 may be relieved therefrom upon making application therefor in writing supported by a certificate from the department of revenue showing that the required return has been made and filed and/or and that the tax and interest and penalties have been paid, for which the suspension or forfeiture occurred. Application for reviver may be made by any stockholder or creditor of the corporation or by a majority of the surviving trustees or directors;. and the same shall The application must be filed with the secretary of state, for which he shall receive and must be accompanied by a filing and recording fee of $15. In case If the application is made more than 1 year from after the date the suspension or forfeiture occurred, the applicant shall pay twice the amount of the tax and penalties due the state for the taxable tax year with respect to which the suspension or forfeiture occurred. Upon such payment, the secretary of state shall issue a certificate of reviver for which he the secretary of state shall collect a fee of $15, and thereupon upon issuance of the certificate, the applicant shall be is revived. The reviver shall be is without prejudice to any action, defense, or right which that has accrued by reason of the original suspension or forfeiture. The certificate of reviver shall be is prima facie evidence of the reviver. Any A certificate of reviver provided for in this section may be recorded in the office of the county clerk and recorder in any county of this state."
Section 177. Section 15-31-551, MCA, is amended to read:
"15-31-551. Certified copies of corporation license tax returns to taxpayer -- fee. Certified copies of returns filed for corporation license tax under 15-31-111 may be furnished by the department of revenue to the taxpayer or his the taxpayer's duly authorized representative upon payment of 50 cents for each page."
Section 178. Section 15-32-101, MCA, is amended to read:
"15-32-101. Purpose. The purpose of this part is to encourage the use of alternative energy sources and the conservation of energy through incentive programs. Such The incentives are to be made available to the energy user on a basis which that requires him the energy user to take the initiative in obtaining a particular incentive. This part allows but does not require a public utility to extend credit for energy conservation investments."
Section 179. Section 15-32-103, MCA, is amended to read:
"15-32-103. Deduction for energy-conserving investments. (1) In addition to all other deductions from gross corporate income allowed in computing net income under chapter 31, part 1, a taxpayer may deduct a portion of his the taxpayer's expenditure for a capital investment in a building for an energy conservation purpose, in accordance with the following schedule:
If the installation or investment If the installation or investment is made
is made in a residential building: in a building not used as a residence:
100% of first $1,000 expended 100% of first $2,000 expended
50% of next $1,000 expended 50% of next $2,000 expended
20% of next $1,000 expended 20% of next $2,000 expended
10% of next $1,000 expended 10% of next $2,000 expended
(2) This tax treatment is subject to approval of the department, as provided in 15-32-106, and may not be claimed for so much of the expenditure and capital investment as is financed by a state, federal, or private grant for energy conservation."
Section 180. Section 15-33-104, MCA, is amended to read:
"15-33-104. Reporting -- recordkeeping by the department. The chairman presiding officer or president of each small business investment company shall report on a form established by the department on a monthly basis the name of each investor, the amount of the investment made, and the date of investment."
Section 181. Section 15-35-104, MCA, is amended to read:
"15-35-104. Quarterly statement and payment of tax. Each coal mine operator shall compute the severance tax due on each quarter-year's worth of production on forms prescribed by the department. The statement shall must indicate the tonnage produced, the average Btu value of the production, the contract sales price received for the production, and such other information as that the department may require. Each coal mine operator shall provide a statement of the tons of coal sold to each purchaser for the quarter. The completed form in duplicate, with the tax payment, shall must be delivered to the department not later than 30 days following the close of the quarter. The form shall must be signed by the operator if the operator is an individual or by an officer of the coal mine operator if the operator is a business entity. A person operating more than one coal mine in this state may include all of his the person's mines in one statement. The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown therefor."
Section 182. Section 15-44-102, MCA, is amended to read:
"15-44-102. Definitions. For the purposes of this part, unless the context requires otherwise, the following definitions apply:
(1) "Culmination of mean annual increment" means the point of optimum net wood production on an acre of forest land.
(2) "Cultivated Christmas trees" means Christmas trees that are grown on land prepared by intensive cultivation and tilling, such as by plowing or turning over the soil, and on which all unwanted plant growth is controlled for the exclusive purpose of raising Christmas trees.
(3) "Department" means the department of revenue.
(4) "Forest" means forest land and the timber on the land.
(5) "Forest land" means contiguous land of 15 acres or more in one ownership that is capable of producing timber that can be harvested in commercial quantity and is producing timber unless the trees have been removed by man through harvest, including clearcuts, or by natural disaster, including but not limited to fire. Forest land includes land:
(a) that has not been converted to another use; and
(b) on which the annual net wood production equals or exceeds 25 cubic feet an acre at the culmination of mean annual increment.
(6) "Forest productivity value" means the value of forest land for assessment purposes, which value is determined only on the basis of its potential to produce timber, other forest products, and associated agricultural products through an income approach provided for in 15-44-103.
(7) "Harvest" means an activity related to the cutting or removal of timber for use or sale as a forest product.
(8) "Landowner" means an individual, corporation, association, company, firm, joint venture, syndicate, or trust.