Montana Code Annotated (2013)
Table of Contents / TITLE 15. TAXATION / CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX
Part 1. General Provisions
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
15-53-101 - Repealed
15-53-102 - Repealed
15-53-103 - Repealed
15-53-104 - Repealed
15-53-105 - Repealed
15-53-106 - Repealed
15-53-111 - Repealed
15-53-112 - Repealed
15-53-113 - Repealed
15-53-114 - Repealed
15-53-115 - Repealed
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
15-53-135 - 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
15-53-145 - 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
15-53-155 - Administration -- rules
15-53-156 - Retail telecommunications excise tax revenue