---
type: "Bill"
title: "Revise income tax examination and collection laws"
description: "Revise income tax examination and collection laws"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2017"
identifier: "SB 138"
citation: "Montana SB 138 (2017)"
classification: ["bill"]
subjects: ["Revenue", "State", "Rule Making", "Taxation (Generally)", "Taxation--Corporations", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["Duane Ankney"]
version_count: 1
action_count: 52
vote_count: 7
first_action: "2016-10-04"
last_action: "2017-05-05"
source: "openstates"
source_identifier: "ocd-bill/fc814405-3f32-4cef-940b-5870ff88a81b"
source_url: "http://laws.leg.mt.gov/legprd/LAW0203W$BSRV.ActionQuery?P_SESS=20171&P_BLTP_BILL_TYP_CD=&P_BILL_NO=&P_BILL_DFT_NO=LC0490&P_CHPT_NO=&Z_ACTION=Find&P_SBJT_SBJ_CD=&P_ENTY_ID_SEQ="
source_hash: "12333e1b79e1dee4089888f197d7a1f1666bedec81e9e0d1fa85afb5c36696b2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mt"]
---

# Montana SB 138 (2017) — Revise income tax examination and collection laws

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Enrolled** (enrolled) — [source](http://leg.mt.gov/bills/2017/BillPdf/SB0138.pdf)

## Votes

- Do Concur — **100–0** (pass) · legislature
- Do Pass — **49–0** (pass) · legislature
- Do Pass — **50–0** (pass) · legislature
- DO PASS AS AMENDED — **12–0** (pass) · legislature
- BE CONCURRED IN — **20–0** (pass) · legislature
- AMD-001 Mandeville D/PASS — **33–66** (fail) · legislature
- Do Concur — **99–0** (pass) · legislature

## Sponsors

- Duane Ankney — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2016-10-04** Draft Request Received
- **2016-12-13** Draft to Requester for Review
- **2017-01-11** Draft in Legal Review
- **2017-01-11** Draft in Edit
- **2017-01-11** Draft to Drafter - Edit Review [KWK]
- **2017-01-11** Draft in Input/Proofing
- **2017-01-12** Draft in Final Drafter Review
- **2017-01-12** Bill Draft Text Available Electronically
- **2017-01-12** Executive Director Review
- **2017-01-12** Draft in Assembly
- **2017-01-12** Executive Director Final Review
- **2017-01-12** Draft Ready for Delivery
- **2017-01-17** Draft Delivered to Requester
- **2017-01-20** Fiscal Note Requested
- **2017-01-20** Introduced `introduction`
- **2017-01-20** First Reading `reading-1`
- **2017-01-20** Introduced Bill Text Available Electronically
- **2017-01-23** Referred to Committee `referral-committee`
- **2017-01-30** Fiscal Note Received
- **2017-01-30** Fiscal Note Signed
- **2017-01-30** Fiscal Note Printed
- **2017-02-01** Hearing
- **2017-03-15** Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2017-03-15** Committee Report--Bill Passed as Amended `committee-passage`
- **2017-03-15** Revised Fiscal Note Requested
- **2017-03-15** Printed - New Version Available
- **2017-03-21** Revised Fiscal Note Received
- **2017-03-22** Revised Fiscal Note Printed
- **2017-03-23** Scheduled for 2nd Reading
- **2017-03-23** 2nd Reading Passed `reading-2`
- **2017-03-24** Scheduled for 3rd Reading
- **2017-03-24** 3rd Reading Passed `passage, reading-3`
- **2017-03-24** Transmitted to House
- **2017-03-27** Referred to Committee `referral-committee`
- **2017-03-27** First Reading `reading-1`
- **2017-03-29** Hearing
- **2017-03-31** Committee Executive Action--Bill Concurred
- **2017-03-31** Committee Report--Bill Concurred
- **2017-04-21** Scheduled for 2nd Reading
- **2017-04-21** 2nd Reading Motion to Amend Failed `amendment-failure`
- **2017-04-21** 2nd Reading Concurred `reading-2`
- **2017-04-22** Scheduled for 3rd Reading
- **2017-04-22** 3rd Reading Concurred `passage, reading-3`
- **2017-04-22** Returned to Senate
- **2017-04-24** Sent to Enrolling
- **2017-04-25** Printed - Enrolled Version Available
- **2017-04-25** Returned from Enrolling
- **2017-04-26** Signed by President
- **2017-04-27** Signed by Speaker
- **2017-05-01** Transmitted to Governor `executive-receipt`
- **2017-05-04** Signed by Governor `executive-signature`
- **2017-05-05** Chapter Number Assigned

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fc814405-3f32-4cef-940b-5870ff88a81b`. Confidence: reported (aggregated from official Montana legislature records).