- (1) Every telecommunications service provider shall be liable for all amounts required to be collected as a tax under the provisions of Title 15, chapter 53, MCA.
- (2) A telecommunications service provider has the right to request a hearing on a tax liability as provided in 15-1-211 , MCA, and ARM 42.2.613 through 42.2.621, effective December 17, 1999. Copies of appeal form CVR-01 may be obtained by contacting the Department of Revenue, P.O. Box 5805, Helena, Montana 59604-5805.
- (3) If the tax or any portion of the tax is not paid when due, the department may issue a Warrant for Distraint as provided in Title 15, chapter 1, part 7, MCA.
- (4) The tax must be collected by the telecommunications service provider, and records shall be maintained evidencing proof of the taxes collected.
- (5) Enrolled tribal members residing on their reservations are exempt from the tax.
Authorizing statute(s): 15-53-155, MCA
Implementing statute(s): 15-1-211, 15-1-701, 15-53-130, 15-53-137, 15-53-138, 15-53-139, MCA
History: NEW, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2002 MAR p. 956, Eff. 3/29/02.