15-53-104. Repealed. Sec. 40, Ch. 426, L. 1999.
History: En. Sec. 3, Ch. 94, L. 1937; amd. Sec. 139, Ch. 516, L. 1973; R.C.M. 1947, 84-2603.
Structure Montana Code Annotated
Chapter 53. Retail Telecommunications Excise Tax
15-53-107. through 15-53-110 reserved
15-53-116. through 15-53-125 reserved
15-53-128. Legislative findings and declaration of purpose
15-53-130. Imposition of retail telecommunications excise tax -- rate
15-53-131. Mobile telecommunications services
15-53-132. Telecommunications services other than mobile telecommunications services
15-53-133. and 15-53-134 reserved
15-53-135. Separate statement of tax -- no advertising to absorb or refund tax
15-53-136. Multistate exemption
15-53-137. Application for permission to report on accrual basis
15-53-138. Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax
15-53-139. Return required of telecommunications services providers
15-53-140. Credit for taxes paid on worthless account -- taxes paid if account collected
15-53-141. through 15-53-144 reserved
15-53-145. Deficiency assessment -- review -- interest -- penalty
15-53-146. Credit for overpayment -- interest on overpayment
15-53-147. Penalty and interest for delinquency -- waiver
15-53-148. Estimation of tax upon failure to file return -- notice
15-53-149. Warrant for distraint
15-53-150. Statute of limitations
15-53-151. through 15-53-154 reserved