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TITLE 10
CHAPTER 4
Part 2
Montana Code Annotated 2023
TITLE 10. MILITARY AFFAIRS AND DISASTER AND EMERGENCY SERVICES
CHAPTER 4. STATE EMERGENCY TELEPHONE SYSTEM
Part 2. Funding
10-4-201
Fees imposed for 9-1-1 services
10-4-202
Exemptions from fees imposed
10-4-203
Provider and seller required to maintain record of collections
10-4-204
Deadlines for filing returns
10-4-205
Refund to provider or seller for excess payment of fee
10-4-206
Credit for overpayment -- interest on overpayment
10-4-207
Statute of limitations
10-4-208
through 10-4-210 reserved
10-4-211
Provider or seller required to hold fee in trust for state -- penalty and interest
10-4-212
Provider or seller considered taxpayer under provisions for fee
10-4-213
Collection of charge -- prepaid wireless services -- deduction
10-4-214
Prepaid wireless services -- liability