Montana · Statutes
Part 1
21 sections
21 sections
- Mont. Code Ann. § 15-53-126Terminated
- Mont. Code Ann. § 15-53-127Short title
- Mont. Code Ann. § 15-53-128Legislative findings and declaration of purpose
- Mont. Code Ann. § 15-53-129Definitions
- Mont. Code Ann. § 15-53-130Imposition of retail telecommunications excise tax -- rate
- Mont. Code Ann. § 15-53-131Mobile telecommunications services
- Mont. Code Ann. § 15-53-132Telecommunications services other than mobile telecommunications services
- Mont. Code Ann. § 15-53-135Separate statement of tax -- no advertising to absorb or refund tax
- Mont. Code Ann. § 15-53-136Multistate exemption
- Mont. Code Ann. § 15-53-137Application for permission to report on accrual basis
- Mont. Code Ann. § 15-53-138Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax
- Mont. Code Ann. § 15-53-139Return required of telecommunications services providers
- Mont. Code Ann. § 15-53-140Credit for taxes paid on worthless account -- taxes paid if account collected
- Mont. Code Ann. § 15-53-145Deficiency assessment -- review -- interest -- penalty
- Mont. Code Ann. § 15-53-146Credit for overpayment -- interest on overpayment
- Mont. Code Ann. § 15-53-147Penalty and interest for delinquency -- waiver
- Mont. Code Ann. § 15-53-148Estimation of tax upon failure to file return -- notice
- Mont. Code Ann. § 15-53-149Warrant for distraint
- Mont. Code Ann. § 15-53-150Statute of limitations
- Mont. Code Ann. § 15-53-155Administration -- rules
- Mont. Code Ann. § 15-53-156Retail telecommunications excise tax revenue