# Mont. Code Ann. § 37-51-312: 37-51-312 No taxation by municipality

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-312

## Section

- **Citation:** Mont. Code Ann. § 37-51-312
- **Heading:** 37-51-312 No taxation by municipality
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 37 / Chapter 51 / Part 3 / Section 37-51-312

## Text

37-51-312 . No taxation by municipality. (1) A license fee or license tax may not be imposed on a real estate broker or salesperson as a condition to the practice of the broker's or salesperson's profession by a municipality or any other political subdivision of the state, including a local government with self-governing powers.

(2) This section does not prohibit a municipality or other political subdivision of the state from imposing a general business license fee or general business license tax on an establishment as a condition of conducting business in the municipality's or other political subdivision's jurisdiction.

## Nearby sections

- [Mont. Code Ann. § 37-51-301 37-51-301 License required -- limited to persons](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-301.md)
- [Mont. Code Ann. § 37-51-302 37-51-302 Broker's or salesperson's license -- qualifications of applicant -- supervising broker endorsement](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-302.md)
- [Mont. Code Ann. § 37-51-303 37-51-303 Broker or salesperson examination](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-303.md)
- [Mont. Code Ann. § 37-51-306 37-51-306 Transactions with nonresidents and with nonlicensed brokers, salespersons, or property managers -- consent to legal process](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-306.md)
- [Mont. Code Ann. § 37-51-308 37-51-308 Broker's office -- display -- notice to department of change of address](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-308.md)
- [Mont. Code Ann. § 37-51-309 37-51-309 Broker -- salesperson -- for-sale-by-owner personal transactions of salesperson -- notice to department of change of association](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-309.md)
- [Mont. Code Ann. § 37-51-311 37-51-311 Fees -- deposit of fees](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-311.md)
- [Mont. Code Ann. § 37-51-312 37-51-312 No taxation by municipality](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-312.md)
- [Mont. Code Ann. § 37-51-313 37-51-313 Duties, duration, and termination of relationship between broker or salesperson and buyer or seller](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-313.md)
- [Mont. Code Ann. § 37-51-314 37-51-314 Relationship disclosure requirements](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-314.md)
- [Mont. Code Ann. § 37-51-315 37-51-315 Vicarious liability](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-315.md)
- [Mont. Code Ann. § 37-51-321 37-51-321 Unprofessional conduct -- sanction of license](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-321.md)
- [Mont. Code Ann. § 37-51-324 37-51-324 Penalty for failure to comply with trust account requirements](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-324.md)
- [Mont. Code Ann. § 37-51-325 37-51-325 Professional liability insurance required -- errors and omissions insurance coverage -- policy requirements](https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-325.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T37_C51_P3_S37-51-312. Check the current official text before relying on it. Not legal advice.