ARM 42.14.111. SUMMARY REPORT REQUIRED

(1) The department shall provide the department of commerce a quarterly report, within 90 days of the close of a quarter, of the tax collected within: (a) the city limits of cities and consolidated city-counties; (b) the counties; and (c) tourism regions. (2) The department of commerce must notify the department of any tourism boundary change 30 days prior to the end of the quarter.