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 § 15-53-101— Repealed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 § 15-53-102— Repealed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 § 15-53-103— Repealed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 § 15-53-104— Repealed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 § 15-53-105— Repealed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 § 15-53-106— Repealed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 § 15-53-111— Repealed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 § 15-53-112— Repealed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 § 15-53-113— Repealed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 § 15-53-114— Repealed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 § 15-53-115— Repealed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