# Mont. Code Ann. § 33-11-110: 33-11-110 Taxation of purchasing group

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-110

## Section

- **Citation:** Mont. Code Ann. § 33-11-110
- **Heading:** 33-11-110 Taxation of purchasing group
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 33 / Chapter 11 / Part 1 / Section 33-11-110

## Text

33-11-110 . Taxation of purchasing group. Premium taxes and taxes on premiums paid for coverage of risks resident or located in this state by a purchasing group or any members of the purchasing group must be:

(1) imposed at the same rate and subject to the same interest, fines, and penalties as those applicable to premium taxes and taxes on premiums paid to surplus lines insurers and authorized insurers, pursuant to 33-2-311 and 33-2-705 , respectively; and

(2) paid by the authorized or surplus lines insurers and, if not paid by them, paid by the insurance producer for the purchasing group and, if not paid by the insurance producer, paid by the purchasing group and, if not paid by the purchasing group, paid by each of its members.

## Nearby sections

- [Mont. Code Ann. § 33-11-101 33-11-101 Purpose](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-101.md)
- [Mont. Code Ann. § 33-11-102 33-11-102 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-102.md)
- [Mont. Code Ann. § 33-11-103 33-11-103 Chartering -- licensing -- plan of operation](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-103.md)
- [Mont. Code Ann. § 33-11-104 33-11-104 Risk retention groups not chartered in this state](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-104.md)
- [Mont. Code Ann. § 33-11-105 33-11-105 Compulsory associations](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-105.md)
- [Mont. Code Ann. § 33-11-107 33-11-107 Purchasing groups -- exemption from certain laws relating to group purchase of insurance](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-107.md)
- [Mont. Code Ann. § 33-11-108 33-11-108 Notice and registration requirements of purchasing groups](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-108.md)
- [Mont. Code Ann. § 33-11-109 33-11-109 Restriction on insurance purchased by purchasing groups](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-109.md)
- [Mont. Code Ann. § 33-11-110 33-11-110 Taxation of purchasing group](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-110.md)
- [Mont. Code Ann. § 33-11-121 33-11-121 Administrative and procedural authority regarding risk retention groups and purchasing groups](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-121.md)
- [Mont. Code Ann. § 33-11-122 33-11-122 Penalties](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-122.md)
- [Mont. Code Ann. § 33-11-123 33-11-123 Duty of insurance producers to obtain license](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-123.md)
- [Mont. Code Ann. § 33-11-124 33-11-124 Enforceability of orders issued in United States district court](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-124.md)
- [Mont. Code Ann. § 33-11-125 33-11-125 Rules and regulations](https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-125.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T33_C11_P1_S33-11-110. Check the current official text before relying on it. Not legal advice.