10-4-208. through 10-4-210 reserved
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
10-4-211. Provider or seller required to hold fee in trust for state — penalty and interest. (1) A provider or seller required to collect the fee imposed by 10-4-201 holds it in trust for the state of Montana and for the payment of the fees to the department of revenue in the manner and at the […]
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 […]
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, […]
10-4-204. Deadlines for filing returns
10-4-204. Deadlines for filing returns. (1) The provider or seller collecting the fee under 10-4-201 shall file a return with the department of revenue on or before the last day of the month following the end of each calendar quarter, reporting the amount of fee due on access lines or the amount charged for the prepaid […]
10-4-114. Repealed
10-4-114. Repealed. Sec. 24, Ch. 367, L. 2017. History: En. Sec. 1, Ch. 184, L. 2003; amd. Sec. 3, Ch. 304, L. 2007.
10-4-115. Repealed
10-4-115. Repealed. Secs. 25, 31, Ch. 367, L. 2017. History: En. Sec. 4, Ch. 304, L. 2007.
10-4-116. Limitation on liability
10-4-116. Limitation on liability. (1) Except as provided in subsection (2), a provider and its employees, directors, officers, and agents are not liable for death or injury to any person or for damage to property as a result of developing, adopting, establishing, participating in, implementing, maintaining, or carrying out duties involved in or related to a […]