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Montana Code Annotated (2013)
Table of Contents
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TITLE 15. TAXATION
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CHAPTER 68. SALES TAX
Part 5. Returns and Payment
Current Version
2025
,
2023
,
2021
,
2019
,
2017
,
2015
, 2013,
2011
,
2009
,
2007
,
2005
,
2003
,
2001
,
1999
,
1997
,
1995
15-68-501
- Liability for payment of tax -- security for retailer without place of business -- penalty
15-68-502
- Returns -- payment -- authority of department
15-68-505
- Credit for taxes paid on worthless accounts -- taxes paid if account collected
15-68-506
- Credit -- out-of-state taxes
15-68-510
- Vendor allowance
15-68-512
- Security -- limitations -- sale of security deposit at auction -- bond
15-68-513
- Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands
15-68-514
- Penalties and interest for violation
15-68-516
- Authority to collect delinquent taxes
15-68-517
- Interest on deficiency
15-68-520
- Limitations
15-68-525
- Refunds -- interest -- limitations