53-19-301. Legislative findings and declaration. (1) The legislature finds and declares that many Montana citizens have physical disabilities and are unable to use traditional telecommunications equipment and services without assistance. These citizens constitute a substantial and valuable resource within the United States and the state of Montana, and this segment of our population needs access to […]
53-19-302. Definitions. As used in this part, unless the context requires otherwise, the following definitions apply: (1) ”Committee” means the committee on telecommunications access services for persons with disabilities established in 2-15-2212. (2) ”Department” means the department of revenue. (3) ”End user connection” means a customer’s connection to a service provider’s network. (4) ”Mobility-disabled” means the condition of a person […]
53-19-303. Term of office — vacancies. (1) Each member of the committee shall serve for a term of 3 years. (2) A vacancy on the committee must be filled in the same manner as the original appointment. History: En. Sec. 4, Ch. 669, L. 1989; amd. Sec. 4, Ch. 396, L. 1997.
53-19-304. Officers — meetings — quorum — compensation. (1) The committee shall choose a presiding officer from its members. (2) The committee shall meet at least four times a year and at other times as determined by the presiding officer or by a majority of the committee. (3) Seven members of the committee constitute a quorum for the […]
53-19-305. Power and duties. The committee shall oversee administration of the program provided for in 53-19-306. In fulfilling this duty, the committee shall: (1) establish policies and procedures governing administration of the program; (2) analyze and approve a budget for administration of services under the program; (3) monitor the expenditure of funds for the program; (4) provide for administration of […]
53-19-306. Program established — purpose. (1) The committee shall establish and administer a program to provide specialized telecommunications equipment and services to persons with disabilities. (2) The purpose of the program is to: (a) furnish specialized telecommunications equipment to meet the needs of persons with disabilities; and (b) provide a telecommunications relay service system to connect persons with disabilities […]
53-19-307. Provision of services. (1) In administering the program established in 53-19-306 for individuals, the committee shall: (a) develop an appropriate means test to determine eligibility for specialized telecommunications equipment based on family income of less than 250% of the federal poverty level; (b) require that the person with a disability be a resident of Montana and that […]
53-19-308. Telecommunications relay service system — requirements. The committee shall contract with one or more qualified providers to design and implement a telecommunications relay service system that fulfills the purpose described in 53-19-306. The committee shall require, under the terms of the contract, that: (1) the system relay all messages promptly and accurately; (2) the system maintain the […]
53-19-309. Gifts and grants. The committee may accept contributions, gifts, and grants, in money or otherwise, to the program established in 53-19-306. Monetary contributions, gifts, and grants must be deposited in the account provided for in 53-19-310. History: En. Sec. 10, Ch. 669, L. 1989; amd. Sec. 88, Ch. 2, L. 2009.
53-19-310. Account for telecommunications services and specialized telecommunications equipment for persons with disabilities. (1) Subject to legislative fund transfer, there is an account for telecommunications services and specialized telecommunications equipment for persons with disabilities in the state special revenue fund in the state treasury. The account consists of: (a) all monetary contributions, gifts, and grants received by […]
53-19-311. Special assessment. (1) A fee of 10 cents a month must be assessed on each end user connection provided and billed or any prepaid options by each service provider and is imposed for the purposes of this part. (2) Each subscriber of a service provider is liable for payment to the service provider of any fee […]
53-19-312. Repealed. Sec. 14, Ch. 325, L. 2007. History: En. Sec. 13, Ch. 669, L. 1989.
53-19-313 and 53-19-314 reserved.
53-19-315. Records — audit. (1) Each service provider required to collect the fee provided for in 53-19-311 shall maintain and have available for inspection by the department books, ledgers, registers, or other documents showing the collection of the fee for telecommunications access services and specialized telecommunications equipment for persons with disabilities for the preceding 5 years […]
53-19-316. Service provider required to hold fee in trust for state penalty and interest. (1) Each service provider required to collect the fee imposed by 53-19-311 holds the fee in trust for the state of Montana and for payment of the fee to the department as provided in 53-19-311. (2) (a) A service provider that fails to file […]
53-19-317. Credit or refund for overpayment — interest on overpayment. (1) If the department determines that the amount of fees, penalty, or interest paid for any year is more than the amount due, the amount of the overpayments must be credited against any fees, penalty, or interest then due from the service provider and the balance […]
53-19-318. 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 […]
53-19-319. Service provider 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 and interest, jeopardy assessments, warrants, conferences, appeals to the department, appeals to the Montana tax appeal board, and procedures […]
