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TITLE 15
CHAPTER 53
Part 1
Montana Code Annotated 2019
TITLE 15. TAXATION
CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX
Part 1. General Provisions
15-53-101
Repealed
15-53-102
Repealed
15-53-103
Repealed
15-53-104
Repealed
15-53-105
Repealed
15-53-106
Repealed
15-53-107
through 15-53-110 reserved
15-53-111
Repealed
15-53-112
Repealed
15-53-113
Repealed
15-53-114
Repealed
15-53-115
Repealed
15-53-116
through 15-53-125 reserved
15-53-126
Terminated
15-53-127
Short title
15-53-128
Legislative findings and declaration of purpose
15-53-129
Definitions
15-53-130
Imposition of retail telecommunications excise tax -- rate
15-53-131
Mobile telecommunications services
15-53-132
Telecommunications services other than mobile telecommunications services
15-53-133
and 15-53-134 reserved
15-53-135
Separate statement of tax -- no advertising to absorb or refund tax
15-53-136
Multistate exemption
15-53-137
Application for permission to report on accrual basis
15-53-138
Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax
15-53-139
Return required of telecommunications services providers
15-53-140
Credit for taxes paid on worthless account -- taxes paid if account collected
15-53-141
through 15-53-144 reserved
15-53-145
Deficiency assessment -- review -- interest -- penalty
15-53-146
Credit for overpayment -- interest on overpayment
15-53-147
Penalty and interest for delinquency -- waiver
15-53-148
Estimation of tax upon failure to file return -- notice
15-53-149
Warrant for distraint
15-53-150
Statute of limitations
15-53-151
through 15-53-154 reserved
15-53-155
Administration -- rules
15-53-156
Retail telecommunications excise tax revenue