Montana Code Annotated
Chapter 68. Sales Tax
Part 5. Returns and Payment

15-68-501. Liability for payment of tax -- security for retailer without place of business -- penalty - 15-68-501. Liability for payment of tax -- security for retailer...

15-68-502. Returns -- payment -- authority of department - 15-68-502. Returns -- payment -- authority of department. (1) (a)...

15-68-503. and 15-68-504 reserved - 15-68-503 and 15-68-504 reserved.

15-68-505. Credit for taxes paid on worthless accounts -- taxes paid if account collected - 15-68-505. Credit for taxes paid on worthless accounts -- taxes...

15-68-506. Credit -- out-of-state taxes - 15-68-506. Credit -- out-of-state taxes. If a sales, use, or...

15-68-507. through 15-68-509 reserved - 15-68-507 through 15-68-509 reserved.

15-68-510. Vendor allowance - 15-68-510. Vendor allowance. (1) A person filing a timely return...

15-68-511. reserved - 15-68-511 reserved.

15-68-512. Security -- limitations -- sale of security deposit at auction -- bond - 15-68-512. Security -- limitations -- sale of security deposit at...

15-68-513. Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands - 15-68-513. Examination of return -- adjustments -- penalty and interest...

15-68-514. Penalties and interest for violation - 15-68-514. Penalties and interest for violation. If a person fails...

15-68-515. reserved - 15-68-515 reserved.

15-68-516. Authority to collect delinquent taxes - 15-68-516. Authority to collect delinquent taxes. (1) (a) The department...

15-68-517. Interest on deficiency - 15-68-517. Interest on deficiency. Interest accrues on unpaid or delinquent...

15-68-518. and 15-68-519 reserved - 15-68-518 and 15-68-519 reserved.

15-68-520. Limitations - 15-68-520. Limitations. (1) Except in the case of a person...

15-68-521. through 15-68-524 reserved - 15-68-521 through 15-68-524 reserved.

15-68-525. Refunds -- interest -- limitations - 15-68-525. Refunds -- interest -- limitations. (1) A claim for...