Collections
Montana Code Annotated

Part 2

Funding

10-4-201Fees imposed for 9-1-1 services 10-4-202Exemptions from fees imposed 10-4-203Provider and seller required to maintain record of collections 10-4-204Deadlines for filing returns 10-4-205Refund to provider or seller for excess payment of fee 10-4-206Credit for overpayment -- interest on overpayment 10-4-207Statute of limitations 10-4-208reserved 10-4-211Provider or seller required to hold fee in trust for state -- penalty and interest 10-4-212Provider or seller considered taxpayer under provisions for fee 10-4-213Collection of charge -- prepaid wireless services 10-4-214Prepaid wireless services -- liability