10-4-201. Fees imposed for 9-1-1 services. (1) Except as provided in 10-4-202 [and for the purpose of 10-4-304(5)]:
(a) for 9-1-1 services, which do not include prepaid wireless services included in subsection (1)(c), a fee of 75 cents a month per access line on each subscriber in the state is imposed for the administration of 9-1-1 programs in accordance with 10-4-305;
(b) a fee of 25 cents a month per access line on each subscriber as defined in 10-4-101(21)(a) in the state is imposed for the grants provided in accordance with 10-4-306; and
(c) for prepaid wireless 9-1-1 services, a fee of $1 per transaction in the state is imposed on charges for prepaid wireless services.
(2) The subscriber paying for an access line or prepaid wireless service is liable for the fees imposed by this section.
(3) (a) Except as provided in subsection (3)(b), the provider shall collect the fees. The amount of the fees collected by the provider is considered payment by the subscriber for that amount of fees.
(b) For the purposes of collecting the fee imposed in subsection (1)(c), the seller shall collect the fee in accordance with this chapter. The amount of the fees collected by the seller is considered payment by the subscriber for that amount of fees.
(4) Any return made by the provider or seller collecting the fees is prima facie evidence of payments by the subscribers of the amount of fees indicated on the return. (Bracketed language in subsection (1) terminates July 1, 2031--sec. 8, Ch. 200, L. 2021.)
History: En. Sec. 9, Ch. 635, L. 1985; amd. Sec. 9, Ch. 448, L. 1997; amd. Sec. 5, Ch. 304, L. 2007; amd. Sec. 18, Ch. 367, L. 2017; amd. Sec. 1, Ch. 200, L. 2021; amd. Sec. 5, Ch. 435, L. 2021.
Structure Montana Code Annotated
Title 10. Military Affairs and Disaster and Emergency Services
Chapter 4. State Emergency Telephone System
10-4-201. Fees imposed for 9-1-1 services
10-4-202. Exemptions from fees imposed
10-4-203. Provider and seller required to maintain record of collections
10-4-204. Deadlines for filing returns
10-4-205. Refund to provider or seller for excess payment of fee
10-4-206. Credit for overpayment -- interest on overpayment
10-4-207. Statute of limitations
10-4-208. through 10-4-210 reserved
10-4-211. Provider or seller required to hold fee in trust for state -- penalty and interest
10-4-212. Provider or seller considered taxpayer under provisions for fee
10-4-213. Collection of charge -- prepaid wireless services -- deduction