Montana Code Annotated 2015

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Table of Contents

TITLE 15. TAXATION
CHAPTER 68. SALES TAX


Part 5. Returns and Payment

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15-68-501. Liability for payment of tax -- security for retailer without place of business -- penalty.
15-68-502. Returns -- payment -- authority of department.
15-68-503. and reserved.
15-68-505. Credit for taxes paid on worthless accounts -- taxes paid if account collected.
15-68-506. Credit -- out-of-state taxes.
15-68-507. through reserved.
15-68-510. Vendor allowance.
15-68-511. reserved.
15-68-512. Security -- limitations -- sale of security deposit at auction -- bond.
15-68-513. Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands.
15-68-514. Penalties and interest for violation.
15-68-515. reserved.
15-68-516. Authority to collect delinquent taxes.
15-68-517. Interest on deficiency.
15-68-518. and reserved.
15-68-520. Limitations.
15-68-521. through reserved.
15-68-525. Refunds -- interest -- limitations.