Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES
Subchapter 42.31.4 - Emergency Telephone Service
Rule 42.31.405 - EXEMPTIONS
Universal Citation: MT Admin Rules 42.31.405
Current through Register Vol. 6, March 22, 2024
(1) The following agencies, individuals, and organizations are exempt from the 911 service fee:
(a) Federal agencies and tax exempt
instrumentalities of the federal government;
(b) Indian tribes for access lines on the
tribe's reservation;
(c) An
enrolled member of an Indian tribe for access lines on the reservation who does
not receive the 911 service and who annually files a signed statement with the
provider that he is an enrolled member of an Indian tribe living on a
reservation and does not receive the 911 service. The provider will maintain
the statements as part of its business record for five years.
(2) Official station testing lines owned by the provider are exempt.
(3) All other subscribers not listed above are required to pay the fee.
10-4-203, 10-4-212, 15-1-201, MCA; IMP, 10-4-202, 10-4-203, MCA;
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