15-1-109. Prohibition on tax return preparation services -- filing electronic returns. The department may not provide electronic individual income tax preparation services. However, the department may provide for the filing of electronic individual income tax forms that include mathematical computations of line items on the electronic forms. The department is encouraged to increase the use of electronic tax filing. This section does not affect the department's responsibilities to provide taxpayer services under 15-1-222.
History: En. Sec. 2, Ch. 447, L. 2007.
Structure Montana Code Annotated
15-1-103. Disposal of tax records -- procedure
15-1-104. Treasurers to destroy certain tax records
15-1-106. Federal tax return information
15-1-108. Prohibition on sales -- restrictions on certain disclosures and uses
15-1-109. Prohibition on tax return preparation services -- filing electronic returns
15-1-110. Rulemaking authority
15-1-114. and 15-1-115 reserved
15-1-116. Manufactured home considered as improvement to real property -- requirements
15-1-118. Reversal of declaration that manufactured home is real property
15-1-119. Classification of mobile home, manufactured home, or housetrailer -- property records
15-1-121. Entitlement share payment -- purpose -- appropriation