10-4-308. Terminated
10-4-308. Terminated. Secs. 14, 18, Ch. 172, L. 2019. History: En. Sec. 10, Ch. 367, L. 2017; amd. Sec. 10, Ch. 172, L. 2019.
10-4-213. Collection of charge — prepaid wireless services — deduction
10-4-213. Collection of charge — prepaid wireless services — deduction. (1) (a) Except as provided in subsections (1)(d) and (3), a seller shall collect the fee imposed pursuant to 10-4-201(1)(c) from the subscriber for each transaction occurring in Montana. (b) The fee imposed pursuant to 10-4-201(1)(c) must be stated separately on an invoice, receipt, or other similar […]
10-4-214. Prepaid wireless services — liability
10-4-214. Prepaid wireless services — liability. (1) The prepaid wireless 9-1-1 fee collected pursuant to 10-4-201(1)(c) is the liability of the consumer and not of the seller, except that the seller is liable to remit the prepaid wireless 9-1-1 fee that the seller collects from consumers to the department of revenue in accordance with this chapter, […]
10-4-301. Repealed
10-4-301. Repealed. Secs. 25, 31, Ch. 367, L. 2017. History: En. Sec. 16, Ch. 635, L. 1985; amd. Sec. 2, Ch. 628, L. 1989; amd. Sec. 47, Ch. 42, L. 1997; amd. Sec. 5, Ch. 422, L. 1997; amd. Sec. 11, Ch. 448, L. 1997; amd. Sec. 5, Ch. 389, L. 1999; amd. Sec. 1, Ch. 41, […]
10-4-302. Repealed
10-4-302. Repealed. Secs. 25, 31, Ch. 367, L. 2017. History: En. Sec. 17, Ch. 635, L. 1985; amd. Sec. 1, Ch. 153, L. 1991; amd. Sec. 6, Ch. 422, L. 1997; amd. Sec. 12, Ch. 448, L. 1997; amd. Sec. 2, Ch. 111, L. 2009; amd. Sec. 21, Ch. 367, L. 2017.
10-4-303. Repealed
10-4-303. Repealed. Secs. 25, 31, Ch. 367, L. 2017. History: En. Sec. 18, Ch. 635, L. 1985; amd. Sec. 13, Ch. 448, L. 1997.
10-4-304. Establishment of 9-1-1 accounts
10-4-304. (Temporary) Establishment of 9-1-1 accounts. (1) There is established in the state special revenue fund an account for fees collected for 9-1-1 services pursuant to 10-4-201. (2) Except as provided in subsection (5), funds in the account are statutorily appropriated to the department, as provided in 17-7-502. Except as provided in subsection (3), funds that are […]
10-4-201. Fees imposed for 9-1-1 services
10-4-201. Fees imposed for 9-1-1 services. (1) Except as provided in 10-4-202 [and for the purpose of 10-4-304(5)]: (a) for 9-1-1 services, which do not include prepaid wireless services included in subsection (1)(c), a fee of 75 cents a month per access line on each subscriber in the state is imposed for the administration of 9-1-1 programs […]
10-4-202. Exemptions from fees imposed
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, […]
10-4-203. Provider and seller required to maintain record of collections
10-4-203. Provider and seller required to maintain record of collections. A provider or seller responsible for the collection of the fee imposed by 10-4-201 shall keep records, render statements, make returns, and comply with rules adopted by the department of revenue with respect to the fee. Whenever necessary in the judgment of the department of revenue, […]