Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES
Subchapter 42.31.5 - Telephone License and Telecommunication Excise Tax
Rule 42.31.504 - COLLECTION OF TAX AND HEARING RIGHTS
Current through Register Vol. 6, March 22, 2024
(1) Every telecommunications service provider shall be liable for all amounts required to be collected as a tax under the provisions of Title 15, chapter 53, MCA.
(2) A telecommunications service provider has the right to request a hearing on a tax liability as provided in 15-1-211, MCA, and ARM 42.2.613 through 42.2.621, effective December 17, 1999. Copies of appeal form CVR-01 may be obtained by contacting the Department of Revenue, P.O. Box 5805, Helena, Montana 59604-5805.
(3) If the tax or any portion of the tax is not paid when due, the department may issue a Warrant for Distraint as provided in Title 15, chapter 1, part 7, MCA.
(4) The tax must be collected by the telecommunications service provider, and records shall be maintained evidencing proof of the taxes collected.
(5) Enrolled tribal members residing on their reservations are exempt from the tax.
15-53-155, MCA; IMP, 15-1-211, 15-1-701, 15-53-130, 15-53-137, 15-53-138, 15-53-139, MCA;
