Administrative Rules of Montana
Department 37 - PUBLIC HEALTH AND HUMAN SERVICES
Chapter 37.36 - TELECOMMUNICATIONS ACCESS PROGRAM
Subchapter 37.36.2 - Assessment, Reporting, and Records
Rule 37.36.206 - REPORTING REQUIREMENTS
Universal Citation: MT Admin Rules 37.36.206
Current through Register Vol. 18, September 20, 2024
(1) Each provider must complete and file with the Department of Revenue a quarterly reporting form on or before the last day of the month following the end of each calendar quarter.
(2) The quarterly reporting form must provide the following information:
(a) ending date of the calendar quarter
covered by the return being filed;
(b) name and address of the
provider;
(c) total number of
exempt and nonexempt end user connections for the calendar quarter;
(d) number of nonexempt end user connections
for the quarter;
(e) amount of fee
computed by multiplying the total number of nonexempt end user connections
times ten cents per month of service during the quarter;
(f) credits for uncollectible accounts,
incorrect billings, and other appropriate adjustments if the provider elects to
take a credit;
(g) amounts
collected in the quarter for any accounts reported as uncollectible in a
previous quarter if the provider has elected to take a credit under
(f);
(h) credits for 3/4 of 1% of
the total charges billed and collected each month to cover administrative
expenses if the provider elects to take a credit; and
(i) the amount remitted with the
return.
53-19-305, 53-19-307, MCA; IMP, 53-19-305, 53-19-311, MCA;
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