Part
Returns and Payment
- Mont. Code Ann. § 15-68-501— Liability for payment of tax -- security for retailer without place of business -- penalty
- Mont. Code Ann. § 15-68-502— Returns -- payment -- authority of department
- Mont. Code Ann. § 15-68-503— and 15-68-504 reserved
- Mont. Code Ann. § 15-68-505— Credit for taxes paid on worthless accounts -- taxes paid if account collected
- Mont. Code Ann. § 15-68-506— Credit -- out-of-state taxes
- Mont. Code Ann. § 15-68-507— through 15-68-509 reserved
- Mont. Code Ann. § 15-68-510— Vendor allowance
- Mont. Code Ann. § 15-68-511— reserved
- Mont. Code Ann. § 15-68-512— Security -- limitations -- sale of security deposit at auction -- bond
- Mont. Code Ann. § 15-68-513— Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands
- Mont. Code Ann. § 15-68-514— Penalties and interest for violation
- Mont. Code Ann. § 15-68-515— reserved
- Mont. Code Ann. § 15-68-516— Authority to collect delinquent taxes
- Mont. Code Ann. § 15-68-517— Interest on deficiency
- Mont. Code Ann. § 15-68-518— and 15-68-519 reserved
- Mont. Code Ann. § 15-68-520— Limitations
- Mont. Code Ann. § 15-68-521— through 15-68-524 reserved
- Mont. Code Ann. § 15-68-525— Refunds -- interest -- limitations