Montana Code Annotated (2019)
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15-53-101 - Repealed
15-53-102 - Repealed
15-53-103 - Repealed
15-53-104 - Repealed
15-53-105 - Repealed
15-53-106 - Repealed
15-53-107 - 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15-53-111 - Repealed
15-53-112 - Repealed
15-53-113 - Repealed
15-53-114 - Repealed
15-53-115 - Repealed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