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2017 Montana Code Annotated
TITLE 15. TAXATION
CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX
Part 1. General Provisions
- 15-53-101. Repealed
- 15-53-102. Repealed
- 15-53-103. Repealed
- 15-53-104. Repealed
- 15-53-105. Repealed
- 15-53-106. Repealed
- 15-53-107. through 15-53-110 reserved
- 15-53-111. Repealed
- 15-53-112. Repealed
- 15-53-113. Repealed
- 15-53-114. Repealed
- 15-53-115. Repealed
- 15-53-116. through 15-53-125 reserved
- 15-53-126. Terminated
- 15-53-127. Short title
- 15-53-128. Legislative findings and declaration of purpose
- 15-53-129. Definitions
- 15-53-130. Imposition of retail telecommunications excise tax -- rate
- 15-53-131. Mobile telecommunications services
- 15-53-132. Telecommunications services other than mobile telecommunications services
- 15-53-133. and 15-53-134 reserved
- 15-53-135. Separate statement of tax -- no advertising to absorb or refund tax
- 15-53-136. Multistate exemption
- 15-53-137. Application for permission to report on accrual basis
- 15-53-138. Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax
- 15-53-139. Return required of telecommunications services providers
- 15-53-140. Credit for taxes paid on worthless account -- taxes paid if account collected
- 15-53-141. through 15-53-144 reserved
- 15-53-145. Deficiency assessment -- review -- interest -- penalty
- 15-53-146. Credit for overpayment -- interest on overpayment
- 15-53-147. Penalty and interest for delinquency -- waiver
- 15-53-148. Estimation of tax upon failure to file return -- notice
- 15-53-149. Warrant for distraint
- 15-53-150. Statute of limitations
- 15-53-151. through 15-53-154 reserved
- 15-53-155. Administration -- rules
- 15-53-156. Retail telecommunications excise tax revenue
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