---
type: "Bill"
title: "Revise witholding penalties for certain taxes"
description: "Revise witholding penalties for certain taxes"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 303"
citation: "Montana SB 303 (2023)"
classification: ["bill"]
subjects: ["Revenue", "State", "Rule Making", "Taxation (Generally)", "Taxation--Individual Income", "Taxation--Minerals", "Taxation--Oil and Gas"]
status: "enacted"
primary_sponsors: ["Greg Hertz"]
version_count: 14
action_count: 67
vote_count: 9
first_action: "2022-12-06T02:26:54+00:00"
last_action: "2023-05-22T19:58:53+00:00"
source: "openstates"
source_identifier: "ocd-bill/038612dc-ab7c-46ea-880e-b2d1f92cef2c"
source_url: "https://bills.legmt.gov/#/bill/20231/LC3288"
source_hash: "eabae5dfa6e7f272586fe86d670f993241aa81a30e85b2715ab6f0ca6559845c"
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 303 (2023) — Revise witholding penalties for certain taxes

## Version chain

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

1. **SB0303.001.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7260)
2. **SB0303.001.001_Amendments-in-Context_final-full (1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7264)
3. **SB0303.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7262)
4. **SB0303.002.001.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=10405)
5. **SB0303.002.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7261)
6. **SB0303.002.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7258)
7. **SB0303001SCS15239.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7248)
8. **SB0303002CWS15239.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7249)
9. **SB0303_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7225)
10. **SB0303_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7223)
11. **SB0303_3.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7222)
12. **SB0303_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7224)
13. **SB303.002.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7259)
14. **SB303.002.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=7263)

## Votes

- (H) 3rd Reading Concurred — **95–1** (pass) · lower
- (H) Committee Executive Action--Bill Concurred — **21–0** (pass) · lower
- (H) Committee Executive Action--Bill Concurred — **19–0** (pass) · lower
- (S) Committee Executive Action--Bill Passed — **19–0** (pass) · upper
- (S) 3rd Reading Passed — **48–2** (pass) · upper
- (S) Committee Executive Action--Bill Passed as Amended — **10–2** (pass) · upper
- (H) 2nd Reading Concurred — **100–0** (pass) · lower
- (S) 2nd Reading Motion to Amend Carried — **34–16** (pass) · upper
- (S) 2nd Reading Passed as Amended — **48–2** (pass) · upper

## Sponsors

- Greg Hertz — primary (person)

## Timeline

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

- **2023-05-22T19:58:53+00:00** Chapter Number Assigned `became-law`
- **2023-05-22T15:19:00+00:00** (S) Signed by Governor `executive-signature`
- **2023-05-12T15:30:00+00:00** (S) Transmitted to Governor `executive-receipt`
- **2023-05-11T22:00:00+00:00** (H) Signed by Speaker `passage`
- **2023-05-04T17:00:00+00:00** (S) Signed by President `passage`
- **2023-04-27T23:24:21+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-04-27T23:24:20+00:00** (S) Returned from Enrolling
- **2023-04-24T23:05:26+00:00** (S) Sent to Enrolling
- **2023-04-24T19:58:32+00:00** (H) Returned to Senate
- **2023-04-21T21:15:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-04-21T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-04-19T19:16:00+00:00** (H) Committee Report--Bill Concurred
- **2023-04-19T00:51:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-04-18T20:41:00+00:00** (H) Hearing
- **2023-04-18T20:25:00+00:00** (H) Rereferred to Committee `referral-committee, referral-committee`
- **2023-04-18T19:43:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-04-18T19:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-04-14T20:35:00+00:00** (H) Committee Report--Bill Concurred
- **2023-04-14T14:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-04-06T15:52:00+00:00** (H) Hearing
- **2023-03-22T14:12:26+00:00** (H) First Reading `reading-1`
- **2023-03-22T00:39:13+00:00** (H) Referred to Committee `referral-committee`
- **2023-03-20T22:48:21+00:00** (S) Revised Fiscal Note Printed
- **2023-03-20T18:58:15+00:00** (C) Fiscal Note Unsigned
- **2023-03-20T14:42:52+00:00** (S) Revised Fiscal Note Received `receipt`
- **2023-03-17T21:09:56+00:00** (S) Transmitted to House
- **2023-03-16T19:52:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-03-16T19:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-03-15T19:04:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-03-15T15:00:00+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-03-14T15:00:00+00:00** (S) Hearing
- **2023-03-10T21:14:39+00:00** (C) Printed - New Version Available
- **2023-03-10T20:56:00+00:00** (S) Rereferred to Committee `referral-committee, referral-committee`
- **2023-03-10T20:47:00+00:00** (S) 2nd Reading Passed as Amended `reading-2, reading-2`
- **2023-03-10T20:44:00+00:00** (S) 2nd Reading Motion to Amend Carried `reading-2`
- **2023-03-10T20:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-03-01T22:25:26+00:00** (C) Printed - New Version Available
- **2023-03-01T17:21:00+00:00** (S) Committee Report--Bill Passed as Amended `committee-passage`
- **2023-03-01T16:23:47+00:00** (S) Revised Fiscal Note Requested
- **2023-02-28T16:00:00+00:00** (S) Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2023-02-27T03:57:20+00:00** (C) Amendments Available
- **2023-02-24T17:35:23+00:00** (S) Fiscal Note Printed
- **2023-02-17T16:00:03+00:00** (S) Hearing
- **2023-02-17T15:22:33+00:00** (C) Fiscal Note Unsigned
- **2023-02-17T15:22:26+00:00** (S) Fiscal Note Received `receipt`
- **2023-02-09T21:41:35+00:00** (C) Introduced Bill Text Available Electronically
- **2023-02-09T20:20:08+00:00** (S) First Reading `reading-1`
- **2023-02-09T19:43:23+00:00** (S) Referred to Committee `referral-committee`
- **2023-02-08T23:08:00+00:00** (S) Introduced
- **2023-02-08T23:07:00+00:00** (S) Fiscal Note Requested
- **2023-02-08T23:06:59+00:00** (C) Fiscal Note Probable
- **2023-02-08T17:47:55+00:00** (C) Draft Delivered to Requester
- **2023-02-07T22:27:01+00:00** (C) Draft Ready for Delivery
- **2023-02-07T15:42:00+00:00** (C) Executive Director Final Review
- **2023-02-07T15:41:54+00:00** (C) Draft Ready for Delivery
- **2023-02-07T12:42:40+00:00** (C) Draft in Assembly
- **2023-02-07T00:58:40+00:00** (C) Executive Director Review
- **2023-02-06T17:02:13+00:00** (C) Bill Draft Text Available Electronically
- **2023-02-06T17:02:12+00:00** (C) Draft in Final Drafter Review
- **2023-02-06T15:25:36+00:00** (C) Draft in Input/Proofing
- **2023-02-05T01:07:38+00:00** (C) Draft to Drafter - Edit Review
- **2023-02-03T16:14:02+00:00** (C) Draft in Edit
- **2023-02-01T23:43:15+00:00** (C) Draft in Legal Review
- **2023-02-01T23:13:45+00:00** (C) Draft to Requester for Review
- **2023-01-09T16:59:40+00:00** (C) Draft Taken Off Hold
- **2022-12-29T17:13:50+00:00** (C) Draft On Hold
- **2022-12-06T02:26:54+00:00** (C) Draft Request Received `receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/038612dc-ab7c-46ea-880e-b2d1f92cef2c`. Confidence: reported (aggregated from official Montana legislature records).