Montana Code Annotated
Title 15. Taxation
Chapter 53. Retail Telecommunications Excise Tax

Part 1. General Provisions

15-53-101. Repealed - 15-53-101. Repealed. Sec. 40, Ch. 426, L. 1999. History: En....

15-53-102. Repealed - 15-53-102. Repealed. Sec. 40, Ch. 426, L. 1999. History: En....

15-53-103. Repealed - 15-53-103. Repealed. Sec. 40, Ch. 426, L. 1999. History: En....

15-53-104. Repealed - 15-53-104. Repealed. Sec. 40, Ch. 426, L. 1999. History: En....

15-53-105. Repealed - 15-53-105. Repealed. Sec. 40, Ch. 426, L. 1999. History: En....

15-53-106. Repealed - 15-53-106. Repealed. Sec. 40, Ch. 426, L. 1999. History: En....

15-53-107. through 15-53-110 reserved - 15-53-107 through 15-53-110 reserved.

15-53-111. Repealed - 15-53-111. Repealed. Sec. 40, Ch. 426, L. 1999. History: En...

15-53-112. Repealed - 15-53-112. Repealed. Sec. 40, Ch. 426, L. 1999. History: En...

15-53-113. Repealed - 15-53-113. Repealed. Sec. 40, Ch. 426, L. 1999. History: En...

15-53-114. Repealed - 15-53-114. Repealed. Sec. 40, Ch. 426, L. 1999. History: En...

15-53-115. Repealed - 15-53-115. Repealed. Sec. 40, Ch. 426, L. 1999. History: En....

15-53-116. through 15-53-125 reserved - 15-53-116 through 15-53-125 reserved.

15-53-126. Terminated - 15-53-126. Terminated. Sec. 39(4), Ch. 15, Sp. L. July 1992....

15-53-127. Short title - 15-53-127. Short title. This part may be cited as the...

15-53-128. Legislative findings and declaration of purpose - 15-53-128. Legislative findings and declaration of purpose. (1) The legislature...

15-53-129. Definitions - 15-53-129. (Temporary) Definitions. As used in this part, unless the...

15-53-130. Imposition of retail telecommunications excise tax -- rate - 15-53-130. (Temporary) Imposition of retail telecommunications excise tax -- rate....

15-53-131. Mobile telecommunications services - 15-53-131. (Temporary) Mobile telecommunications services. (1) Mobile telecommunications services provided...

15-53-132. Telecommunications services other than mobile telecommunications services - 15-53-132. (Temporary) Telecommunications services other than mobile telecommunications services. (1)...

15-53-133. and 15-53-134 reserved - 15-53-133 and 15-53-134 reserved.

15-53-135. Separate statement of tax -- no advertising to absorb or refund tax - 15-53-135. Separate statement of tax -- no advertising to absorb...

15-53-136. Multistate exemption - 15-53-136. Multistate exemption. A customer, upon proof that the customer...

15-53-137. Application for permission to report on accrual basis - 15-53-137. Application for permission to report on accrual basis. (1)...

15-53-138. Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax - 15-53-138. Rural telephone cooperatives and rural electric cooperatives -- subject...

15-53-139. Return required of telecommunications services providers - 15-53-139. Return required of telecommunications services providers. (1) A return,...

15-53-140. Credit for taxes paid on worthless account -- taxes paid if account collected - 15-53-140. Credit for taxes paid on worthless account -- taxes...

15-53-141. through 15-53-144 reserved - 15-53-141 through 15-53-144 reserved.

15-53-145. Deficiency assessment -- review -- interest -- penalty - 15-53-145. Deficiency assessment -- review -- interest -- penalty. (1)...

15-53-146. Credit for overpayment -- interest on overpayment - 15-53-146. Credit for overpayment -- interest on overpayment. (1) If...

15-53-147. Penalty and interest for delinquency -- waiver - 15-53-147. Penalty and interest for delinquency -- waiver. (1) Taxes...

15-53-148. Estimation of tax upon failure to file return -- notice - 15-53-148. Estimation of tax upon failure to file return --...

15-53-149. Warrant for distraint - 15-53-149. Warrant for distraint. If all or part of the...

15-53-150. Statute of limitations - 15-53-150. Statute of limitations. (1) Except as otherwise provided in...

15-53-151. through 15-53-154 reserved - 15-53-151 through 15-53-154 reserved.

15-53-155. Administration -- rules - 15-53-155. Administration -- rules. The department shall: (1) administer and...

15-53-156. Retail telecommunications excise tax revenue - 15-53-156. Retail telecommunications excise tax revenue. After retaining an allowance...

Part 2. Tax Credit (Repealed)

15-53-201. Repealed - 15-53-201. Repealed. Sec. 1, Ch. 36, L. 2003. History: En....

15-53-202. Repealed - 15-53-202. Repealed. Sec. 1, Ch. 36, L. 2003. History: En....

15-53-203. Repealed - 15-53-203. Repealed. Sec. 1, Ch. 36, L. 2003. History: En....