10-4-202. Exemptions from fees imposed. The fees imposed by 10-4-201 do not apply to:
(1) services that the state is prohibited from taxing under the constitution or laws of the United States or the constitution or laws of the state of Montana; or
(2) amounts paid by depositing coins in a public telephone.
History: En. Sec. 10, Ch. 635, L. 1985; amd. Sec. 10, Ch. 448, L. 1997.
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