10-4-203. Provider and seller required to maintain record of collections. A provider or seller responsible for the collection of the fee imposed by 10-4-201 shall keep records, render statements, make returns, and comply with rules adopted by the department of revenue with respect to the fee. Whenever necessary in the judgment of the department of revenue, it may require the provider, seller, or subscriber, as defined in 10-4-101(21)(a), to make returns, render statements, or keep records sufficient to show whether there is liability for the fee.
History: En. Sec. 11, Ch. 635, L. 1985; amd. Sec. 6, 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