15-70-714. Returns required -- payment. (1) For the purpose of determining the amount of liability for the tax due under this part, a compressed natural gas dealer and a liquefied petroleum gas dealer shall file with the department a quarterly tax return on forms prescribed by the department.
(2) The dealer shall file the return on or before the last day of the next calendar month following the quarter to which it relates. For good cause, the department may grant a taxpayer a reasonable extension of time for filing, but the extension may not exceed 30 days.
(3) The tax return must be accompanied by payment of the amount of tax due under 15-70-711 for compressed natural gas or liquefied petroleum gas sold during the preceding quarter.
History: En. Sec. 11, Ch. 405, L. 1995; amd. Sec. 11, Ch. 125, L. 1997; amd. Sec. 2, Ch. 38, L. 1999.
Structure Montana Code Annotated
Chapter 70. Gasoline and Vehicle Fuels Taxes
Part 7. Compressed Natural Gas Tax
15-70-702. Compressed natural gas dealer's or liquefied petroleum gas dealer's license
15-70-703. Application for license
15-70-704. Bonding, release of surety, and additional bond
15-70-705. Issuance of license -- grounds for refusal -- hearing
15-70-706. Revocation of license -- notice
15-70-707. Cancellation of license upon surrender
15-70-708. through 15-70-710 reserved
15-70-711. Tax on compressed natural gas -- tax on liquefied petroleum gas
15-70-713. Examination of records -- enforcement -- reciprocity
15-70-714. Returns required -- payment
15-70-715. Penalties for refusal or failure to file return or pay tax when due
15-70-716. Deficiency -- penalty
15-70-717. Determination if no return made -- penalty -- presumption
15-70-718. Fraudulent return -- penalty