10-4-202. Exemptions from fees imposed. The fees imposed by 10-4-201 do not apply to:
     (1) services that the state is prohibited from taxing under the constitution or laws of the United States or the constitution or laws of the state of Montana; or
     (2) amounts paid by depositing coins in a public telephone.

     History: En. Sec. 10, Ch. 635, L. 1985; amd. Sec. 10, Ch. 448, L. 1997.