53-19-315. Records -- audit. (1) Each service provider required to collect the fee provided for in 53-19-311 shall maintain and have available for inspection by the department books, ledgers, registers, or other documents showing the collection of the fee for telecommunications access services and specialized telecommunications equipment for persons with disabilities for the preceding 5 years or until any dispute or litigation concerning the fees is resolved, whichever is later.
(2) At the request of the committee or on its own initiative, the department or a third party designated by the department may audit the records of any service provider to ensure proper accounting of all fees billed and collected pursuant to 53-19-311. Any expenses of the audit must be paid by the program.
History: En. Sec. 9, Ch. 325, L. 2007.
Structure Montana Code Annotated
Title 53. Social Services and Institutions
Chapter 19. Physically Disabled
Part 3. Telecommunications Services
53-19-301. Legislative findings and declaration
53-19-303. Term of office -- vacancies
53-19-304. Officers -- meetings -- quorum -- compensation
53-19-306. Program established -- purpose
53-19-307. Provision of services
53-19-308. Telecommunications relay service system -- requirements
53-19-313. and 53-19-314 reserved
53-19-316. Service provider required to hold fee in trust for state penalty and interest
53-19-317. Credit or refund for overpayment -- interest on overpayment
53-19-318. Statute of limitations
53-19-319. Service provider considered taxpayer under provisions for fee