Mont. Code Ann. § 33-2-710
Premium tax imposed on policy issued through nonresident licensee
33-2-710 . Premium tax imposed on policy issued through nonresident licensee. Any insurer who issues a policy on a subject or risk located or to be performed in Montana through a nonresident licensee shall pay a premium tax on such policy to the state of Montana, in an amount and in the manner provided in 33-2-705 .