1. Collections
  2. Montana Code Annotated
  3. Title 15
  4. Chapter 68

Part 5

Returns and Payment

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    15-68-501Liability for payment of tax -- security for retailer without place of business -- penalty15-68-502Returns -- payment -- authority of department15-68-503reserved15-68-505Credit for taxes paid on worthless accounts -- taxes paid if account collected15-68-506Credit -- out-of-state taxes15-68-507reserved15-68-510Vendor allowance15-68-511reserved15-68-512Security -- limitations -- sale of security deposit at auction -- bond15-68-513Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands15-68-514Penalties and interest for violation15-68-515reserved15-68-516Authority to collect delinquent taxes15-68-517Interest on deficiency15-68-518reserved15-68-520Limitations15-68-521reserved15-68-525Refunds -- interest -- limitations