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 […]
10-4-205. Refund to provider or seller for excess payment of fee
10-4-205. Refund to provider or seller for excess payment of fee. If the amount paid by a provider or seller to the department of revenue exceeds the amount of fee owed, the department of revenue shall refund the amount of the excess payment, with interest on the excess payment at the rate of 0.5% a month […]
10-4-206. Credit for overpayment — interest on overpayment
10-4-206. Credit for overpayment — interest on overpayment. (1) If the department of revenue determines that the amount of fee, penalty, or interest paid for any year is more than the amount due, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded […]
10-4-207. Statute of limitations
10-4-207. Statute of limitations. (1) Except as provided in subsection (3), a deficiency may not be assessed or collected with respect to the year for which a return is filed unless the notice of the additional fee proposed to be assessed is mailed within 5 years from the date the return was filed. For purposes of […]
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, […]
10-4-122. through 10-4-124 reserved
10-4-122 through 10-4-124 reserved.
10-4-125. Repealed
10-4-125. Repealed. Sec. 24, Ch. 367, L. 2017. History: En. Sec. 7, Ch. 448, L. 1997.
10-4-126. Repealed
10-4-126. Repealed. Sec. 24, Ch. 367, L. 2017. History: En. Sec. 8, Ch. 448, L. 1997.