10-4-212. Provider or seller considered taxpayer under provisions for fee
10-4-212. Provider or seller considered taxpayer under provisions for fee. Unless the context requires otherwise, the provisions of Title 15 referring to the audit and examination of reports and returns, determination of deficiency assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences, appeals to the department of revenue, appeals to the Montana tax appeal board, […]
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 […]