Yellowstone Club founder billionaire Tim Blixseth has received a final decision from the Montana Tax Review Board on whether or not he paid the proper amount of taxes between 2002 and 2005. According to Montana Department of Revenue Spokeswoman Molly Petersen, the decision indicates that Blixseth owes the state millions of dollars.

"With the penalties and interest that has built up since this was first filed in 2009, he now owes over $73 million dollars in taxes," Peterson said. "When this was first filed in 2009, when we first said 'you did not report all of your income correctly,' he owed $37.7 million in taxes."

This was the last of eleven decisions by the Montana Tax Review Board, but just because the tax review board is finished with the Blixseth case, doesn’t mean the money will be in Montana’s hands anytime soon.

"Mr. Blixseth has 60 days to file an appeal in district court, so he is now done being able to file any appeals with the Montana Tax Appeal Board, and the next level he could go to, if he still doesn't want to accept this ruling, would be to file in District Court," Petersen said.

Blixseth has been accused of spending money that he pulled from the Yellowstone Club on everything from yachts, to a French chateau and a resort in Mexico.