Returns and Payment

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Sales Tax
  5. Returns and Payment

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Section
15-68-501

Liability for payment of tax -- security for retailer without place of business -- penalty

Section
15-68-502

Returns -- payment -- authority of department

Sections
15-68-503. and 15-68-504

reserved

Section
15-68-505

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

Section
15-68-506

Credit -- out-of-state taxes

Section
15-68-507. through 15-68-509

reserved

Section
15-68-510

Vendor allowance

Section
15-68-511

reserved

Section
15-68-512

Security -- limitations -- sale of security deposit at auction -- bond

Section
15-68-513

Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands

Section
15-68-514

Penalties and interest for violation

Section
15-68-515

reserved

Section
15-68-516

Authority to collect delinquent taxes

Section
15-68-517

Interest on deficiency

Sections
15-68-518. and 15-68-519

reserved

Section
15-68-520

Limitations

Section
15-68-521. through 15-68-524

reserved

Section
15-68-525

Refunds -- interest -- limitations