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Montana Code Annotated

Part 1

General Provisions

15-53-101Repealed 15-53-102Repealed 15-53-103Repealed 15-53-104Repealed 15-53-105Repealed 15-53-106Repealed 15-53-107reserved 15-53-111Repealed 15-53-112Repealed 15-53-113Repealed 15-53-114Repealed 15-53-115Repealed 15-53-116reserved 15-53-126Terminated 15-53-127Short title 15-53-128Legislative findings and declaration of purpose 15-53-129(Temporary) Definitions 15-53-130(Temporary) Imposition of retail telecommunications excise tax -- rate 15-53-131(Temporary) Mobile telecommunications services 15-53-132(Temporary) Telecommunications services other than mobile telecommunications services 15-53-133reserved 15-53-135Separate statement of tax -- no advertising to absorb or refund tax 15-53-136Multistate exemption 15-53-137Application for permission to report on accrual basis 15-53-138Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax 15-53-139Return required of telecommunications services providers 15-53-140Credit for taxes paid on worthless account -- taxes paid if account collected 15-53-141reserved 15-53-145Deficiency assessment -- review -- interest -- penalty 15-53-146Credit for overpayment -- interest on overpayment 15-53-147Penalty and interest for delinquency -- waiver 15-53-148Estimation of tax upon failure to file return -- notice 15-53-149Warrant for distraint 15-53-150Statute of limitations 15-53-151reserved 15-53-155Administration -- rules 15-53-156Retail telecommunications excise tax revenue