ARM 23.3.704
ARM 23.3.704. DEALER LOT EXEMPTIONS
Cite as Mont. Admin. R. 23.3.704
(1) While under 61-3-501, MCA, property taxes or the fee in lieu of property taxes are prorated for the purchaser of a vehicle that has been sold by a licensed car dealer, all other fees are computed on a yearly basis and are not prorated.