General Provisions

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Retail Telecommunications Excise Tax
  5. General Provisions

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Section
15-53-101

Repealed

Section
15-53-102

Repealed

Section
15-53-103

Repealed

Section
15-53-104

Repealed

Section
15-53-105

Repealed

Section
15-53-106

Repealed

Section
15-53-107. through 15-53-110

reserved

Section
15-53-111

Repealed

Section
15-53-112

Repealed

Section
15-53-113

Repealed

Section
15-53-114

Repealed

Section
15-53-115

Repealed

Section
15-53-116. through 15-53-125

reserved

Section
15-53-126

Terminated

Section
15-53-127

Short title

Section
15-53-128

Legislative findings and declaration of purpose

Section
15-53-129

Definitions

Section
15-53-130

Imposition of retail telecommunications excise tax -- rate

Section
15-53-131

Mobile telecommunications services

Section
15-53-132

Telecommunications services other than mobile telecommunications services

Sections
15-53-133. and 15-53-134

reserved

Section
15-53-135

Separate statement of tax -- no advertising to absorb or refund tax

Section
15-53-136

Multistate exemption

Section
15-53-137

Application for permission to report on accrual basis

Section
15-53-138

Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax

Section
15-53-139

Return required of telecommunications services providers

Section
15-53-140

Credit for taxes paid on worthless account -- taxes paid if account collected

Section
15-53-141. through 15-53-144

reserved

Section
15-53-145

Deficiency assessment -- review -- interest -- penalty

Section
15-53-146

Credit for overpayment -- interest on overpayment

Section
15-53-147

Penalty and interest for delinquency -- waiver

Section
15-53-148

Estimation of tax upon failure to file return -- notice

Section
15-53-149

Warrant for distraint

Section
15-53-150

Statute of limitations

Section
15-53-151. through 15-53-154

reserved

Section
15-53-155

Administration -- rules

Section
15-53-156

Retail telecommunications excise tax revenue