15-27-109. Estimated assessment fee on failure to file, MCA

Montana Code Annotated 2025

TITLE 15. TAXATION

CHAPTER 27. AMBULANCE PROVIDER ASSESSMENT FEE

Part 1. Ambulance Provider Assessment Fee

Estimated Assessment Fee On Failure To File

15-27-109. (Temporary -- effective on occurrence of contingency) Estimated assessment fee on failure to file. For the purposes of ascertaining the correctness of any report, the department may:

(1) examine or cause to have examined by a designated agent or representative any books, papers, records, or memoranda bearing on the information required to be included in the report;

(2) require the attendance of any officer or employee of the ambulance provider making the report or the attendance of any other persons having relevant knowledge; and

(3) take testimony and require the production of any other material for its information. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see chapter compiler's comment; terminates June 30, 2033--sec. 21, Ch. 420, L. 2025.)

History: En. Sec. 9, Ch. 420, L. 2025.