reglab/housing_qa huggingface dataset:
MT Code § 10-4-205 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 2. Funding|10-4-205. Refund to provider or seller for excess payment of fee

  10-4-205. Refund to provider or seller for excess payment of fee. If the amount paid by a provider or seller to the department of revenue exceeds the amount of fee owed, the department of revenue shall refund the amount of the excess payment, with interest on the excess payment at the rate of 0.5% a month or fraction of a month from the date of payment of the excess until the date of the refund. A refund may not be made to a provider or seller who fails to claim the refund within 5 years after the due date for filing of the return with respect to which the claim for refund relates.  History: En. Sec. 13, Ch. 635, L. 1985; amd. Sec. 1, Ch. 229, L. 1993; amd. Sec. 8, Ch. 435, L. 2021.
MT Code § 10-4-206 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 2. Funding|10-4-206. Credit for overpayment -- interest on overpayment

  10-4-206. Credit for overpayment -- interest on overpayment. (1) If the department of revenue determines that the amount of fee, penalty, or interest paid for any year is more than the amount due, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or the taxpayer's successor through reorganization, merger, or consolidation or to the taxpayer's shareholders upon dissolution.   (2) Except as provided in subsection (3), interest is allowed on overpayments at the same rate as is charged on deficiency assessments from the due date of the return or from the date of overpayment, whichever date is later, to the date the department of revenue approves refunding or crediting of the overpayment.   (3) (a) Interest does not accrue during any period in which the processing of a claim for a refund is delayed more than 30 days by reason of failure of the taxpayer to furnish information requested by the department of revenue for the purpose of verifying the amount of the overpayment.   (b) Interest is not allowed:   (i) if the overpayment is refunded within 6 months from the date the return is due or from the date the return is filed, whichever is later; or   (ii) if the amount of interest is less than $1.   (c) Only a payment made incident to a bona fide and orderly discharge of actual tax liability or one reasonably assumed to be imposed by this chapter is considered an overpayment with respect to which interest is allowable.   History: En. Sec. 11, Ch. 676, L. 1991.
MT Code § 10-4-207 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 2. Funding|10-4-207. Statute of limitations

  10-4-207. Statute of limitations. (1) Except as provided in subsection (3), a deficiency may not be assessed or collected with respect to the year for which a return is filed unless the notice of the additional fee proposed to be assessed is mailed within 5 years from the date the return was filed. For purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the fee, consents in writing to an assessment after that time, the fee may be assessed at any time prior to the expiration of the period agreed upon.   (2) A refund or credit may not be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the taxpayer files a claim or the department of revenue determines the existence of the overpayment and approves the refund or credit. If the taxpayer has agreed in writing under the provisions of subsection (1) to extend the time within which the department of revenue may propose an additional assessment, the period within which a claim for refund or credit may be filed or a credit or refund allowed if no claim is filed is automatically extended.   (3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department of revenue.   History: En. Sec. 15, Ch. 676, L. 1991.
MT Code § 10-4-208 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 2. Funding|10-4-208. through 10-4-210 reserved

  10-4-208 through 10-4-210 reserved.
MT Code § 10-4-211 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 2. Funding|10-4-211. Provider or seller required to hold fee in trust for state -- penalty and interest

  10-4-211. Provider or seller required to hold fee in trust for state -- penalty and interest. (1) A provider or seller required to collect the fee imposed by 10-4-201 holds it in trust for the state of Montana and for the payment of the fees to the department of revenue in the manner and at the time provided by 10-4-204.  (2) (a) If a provider or seller required to collect the fee fails to remit any amount held in trust for the state of Montana or if a subscriber, as defined in 10-4-101(21)(a), fails to pay the fee on or before the last day of the month following the end of each calendar quarter, the department of revenue shall add to the amount of the delinquent fee, in addition to any other penalty provided by law, a penalty equal to 10% of the delinquent fee plus interest at the rate of 1% a month or fraction of a month computed on the amount of the delinquent fee plus any unpaid penalties and interest. Interest is computed from the date the fee is due until the date of payment.   (b) The department of revenue may waive the penalty if the provider or seller establishes that the failure to pay on time was due to reasonable cause and was not due to neglect.   (3) (a) When a deficiency is determined and the additional fee becomes final, the department of revenue shall mail a notice and demand for payment to the provider or seller. The fee is due and payable at the expiration of 10 days after the notice and demand were mailed. Interest on any deficiency assessment bears interest until paid, at the rate of 1% a month or fraction of a month, computed from the original due date of the return.   (b) If payment is not made within 10 days, the amount of the deficiency is considered delinquent. A 10% penalty must be added to the amount of the deficiency.   (4) The 10% penalty provided for in subsection (3)(b) may be waived by the department of revenue if the provider or seller establishes that the failure to pay the proper amount of fees was due to reasonable cause and was not due to neglect.   (5) The department of revenue may enforce collection by the issuance of a warrant for distraint for the collection of the delinquent amount and all penalties, interest, and collection charges accrued on the delinquent amount. The warrant is governed by the provisions of Title 15, chapter 1, part 7.   History: En. Sec. 14, Ch. 635, L. 1985; amd. Secs. 1, 19, Ch. 676, L. 1991; amd. Sec. 9, Ch. 435, L. 2021.
MT Code § 10-4-212 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 2. Funding|10-4-212. Provider or seller considered taxpayer under provisions for fee

  10-4-212. Provider or seller considered taxpayer under provisions for fee. Unless the context requires otherwise, the provisions of Title 15 referring to the audit and examination of reports and returns, determination of deficiency assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences, appeals to the department of revenue, appeals to the Montana tax appeal board, and procedures relating to those provisions apply to this part as if the fee were a tax imposed upon or measured by net income. The provisions apply to the subscriber, as defined in 10-4-101(21)(a), liable for the fee and to the provider or seller required to collect the fee. Any amount collected and required to be remitted to the department of revenue is considered a tax upon the provider required to collect it, and that provider or seller is considered a taxpayer.  History: En. Sec. 15, Ch. 635, L. 1985; amd. Sec. 19, Ch. 10, L. 1993; amd. Sec. 5, Ch. 142, L. 2021; amd. Sec. 10, Ch. 435, L. 2021.
MT Code § 10-4-213 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 2. Funding|10-4-213. Collection of charge -- prepaid wireless services -- deduction

  10-4-213. (Effective January 1, 2022) Collection of charge -- prepaid wireless services -- deduction. (1) (a) Except as provided in subsections (1)(d) and (3), a seller shall collect the fee imposed pursuant to 10-4-201(1)(c) from the subscriber for each transaction occurring in Montana.  (b) The fee imposed pursuant to 10-4-201(1)(c) must be stated separately on an invoice, receipt, or other similar document provided to the subscriber by the seller or otherwise disclosed to the subscriber.   (c) A transaction is considered to have occurred in Montana if:   (i) the sale to the subscriber occurs at a business located in Montana;   (ii) the prepaid wireless service is delivered to the subscriber at a Montana address provided to the seller;   (iii) the seller's records that are maintained in the ordinary course of business indicate that the subscriber's address is in Montana, and the records are not made or kept in bad faith;   (iv) the subscriber gives a Montana address during the consummation of the transaction, including the subscriber's payment instrument, if no other address is available, and the address is not given in bad faith; or   (v) the subscriber's mobile telephone number is associated with a location in Montana.   (d) If the amount of a prepaid wireless service is denominated as 10 minutes or less or as $5 or less, a seller is not required to collect the fee imposed pursuant to 10-4-201(1)(c).   (2) (a) A seller may deduct and retain the entirety of the first quarter's fees of 2022.   (b) Beginning in the second quarter of 2022, a seller may deduct and retain 2% of the fee for each transaction collected in accordance with 10-4-201(1)(c).   (3) A business entity may collect and remit the fee in accordance with this chapter for each seller directly or indirectly owned or operated by that business entity.   History: En. Sec. 1, Ch. 435, L. 2021.
MT Code § 10-4-214 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 2. Funding|10-4-214. Prepaid wireless services -- liability

  10-4-214. (Effective January 1, 2022) Prepaid wireless services -- liability. (1) The prepaid wireless 9-1-1 fee collected pursuant to 10-4-201(1)(c) is the liability of the consumer and not of the seller, except that the seller is liable to remit the prepaid wireless 9-1-1 fee that the seller collects from consumers to the department of revenue in accordance with this chapter, including all fees that the seller collects when the amount of the fee is not separately stated on an invoice, receipt, or other similar document provided to the consumer by the seller in accordance with 10-4-213(1)(b).  (2) (a) A seller is not liable for damages to a person resulting from or incurred in connection with the provision of or failure to provide 9-1-1 or enhanced 9-1-1 service or for identifying or failing to identify the telephone number, address, location, or name associated with a person or device accessing or attempting to access 9-1-1 or enhanced 9-1-1 service.   (b) A seller is not liable for damages to a person resulting from or incurred in connection with the provision of any lawful assistance to any local government, state, or federal investigative or law enforcement officer in connection with any lawful investigation or other law enforcement activity by the local government, state, or federal investigative or law enforcement officer.   (3) The prepaid wireless 9-1-1 fee collected pursuant to 10-4-201(1)(c) is the only 9-1-1 funding obligation imposed on prepaid wireless services in Montana, and no tax, fee, surcharge, or other charge may be imposed for 9-1-1 funding purposes with respect to the sale, purchase, use, or provision of prepaid wireless services.   History: En. Sec. 2, Ch. 435, L. 2021.
MT Code § 10-4-301 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-301. Repealed

  10-4-301. Repealed. Secs. 25, 31, Ch. 367, L. 2017.   History: En. Sec. 16, Ch. 635, L. 1985; amd. Sec. 2, Ch. 628, L. 1989; amd. Sec. 47, Ch. 42, L. 1997; amd. Sec. 5, Ch. 422, L. 1997; amd. Sec. 11, Ch. 448, L. 1997; amd. Sec. 5, Ch. 389, L. 1999; amd. Sec. 1, Ch. 41, L. 2001; amd. Sec. 6, Ch. 304, L. 2007; amd. Sec. 1, Ch. 110, L. 2009; amd. Sec. 20, Ch. 367, L. 2017; amd. Sec. 9, Ch. 430, L. 2017.
MT Code § 10-4-302 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-302. Repealed

  10-4-302. Repealed. Secs. 25, 31, Ch. 367, L. 2017.   History: En. Sec. 17, Ch. 635, L. 1985; amd. Sec. 1, Ch. 153, L. 1991; amd. Sec. 6, Ch. 422, L. 1997; amd. Sec. 12, Ch. 448, L. 1997; amd. Sec. 2, Ch. 111, L. 2009; amd. Sec. 21, Ch. 367, L. 2017.
MT Code § 10-4-303 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-303. Repealed

  10-4-303. Repealed. Secs. 25, 31, Ch. 367, L. 2017.   History: En. Sec. 18, Ch. 635, L. 1985; amd. Sec. 13, Ch. 448, L. 1997.
MT Code § 10-4-305 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-305. Distribution of 9-1-1 systems account by department

  10-4-305. Distribution of 9-1-1 systems account by department. (1) Beginning July 1, 2018, and for each quarter after that until the first quarter of the 2023 fiscal year, the department shall distribute the total quarterly balance of the account provided for in 10-4-304(2)(a) as follows:  (a) each local and tribal government entity that hosts a public safety answering point must receive an allocation of the total quarterly balance of the account equal in proportion to the quarterly share received by the local and tribal government entity that hosts the public safety answering point during the 2017 fiscal year;   (b) each local and tribal government entity that hosts a public safety answering point must receive an allocation in accordance with subsection (1)(a). The allocation may vary from the amount distributed during the 2017 fiscal year based on the amount collected by the department of revenue in accordance with 10-4-201(1)(a) and(1)(c).   (2) Beginning July 1, 2022, and in accordance with subsection (3), the department shall allocate and distribute the total quarterly balance of the account provided for in 10-4-304(2)(a) based on rules adopted by the department in accordance with 10-4-108(3).   (3) Within 1 year after the official final decennial census figures are available, the department shall update the rules establishing the quarterly allocation and distribution provided for in subsection (2) and allocate and distribute the quarterly balance for each quarter after that until the next update.   History: En. Sec. 7, Ch. 367, L. 2017; amd. Sec. 8, Ch. 172, L. 2019; amd. Sec. 11, Ch. 435, L. 2021.
MT Code § 10-4-306 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-306. 9-1-1 grants

  10-4-306. 9-1-1 grants. (1) The department shall, in consultation with the 9-1-1 advisory council created pursuant to 10-4-105, award competitive grants annually using the account established pursuant to 10-4-304(2)(b) for private telecommunications providers and for local and tribal government entities that host public safety answering points. Beginning July 1, 2018, grants must be awarded to private telecommunications providers or to local or tribal government entities that host public safety answering points or to all in accordance with this section and with rules adopted by the department in accordance with 10-4-108.  (2) In accordance with subsection (3), grants may be awarded to private telecommunications providers and to local or tribal government entities that host public safety answering points for:   (a) emergency telecommunications systems plans;   (b) project feasibility studies or project plans;   (c) the implementation, operation, and maintenance of 9-1-1 systems, equipment, devices, and data; and   (d) the purchase of services that support 9-1-1 systems.   (3) In awarding grants, preference must be given to applications in the following order of priority:   (a) requests by private telecommunications providers or by local or tribal government entities that host public safety answering points by working with a private telecommunications provider; and   (b) requests by local or tribal government entities that host public safety answering points.   (4) Nothing in this section prevents a local or tribal government entity that hosts a public safety answering point in accordance with this section from:   (a) providing grant money received by the local or tribal government entity to a private telecommunications provider for 9-1-1 purposes; or   (b) collaborating with another local or tribal government entity on a joint grant application.   History: En. Sec. 8, Ch. 367, L. 2017; amd. Sec. 9, Ch. 172, L. 2019; amd. Sec. 1, Ch. 39, L. 2021.
MT Code § 10-4-307 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-307. Repealed

  10-4-307. Repealed. Sec. 15, Ch. 172, L. 2019.   History: En. Sec. 9, Ch. 367, L. 2017.
MT Code § 10-4-308 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-308. Terminated

  10-4-308. Terminated. Secs. 14, 18, Ch. 172, L. 2019.   History: En. Sec. 10, Ch. 367, L. 2017; amd. Sec. 10, Ch. 172, L. 2019.
MT Code § 10-4-309 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-309. Terminated

  10-4-309. Terminated. Secs. 14, 18, Ch. 172, L. 2019.   History: En. Sec. 11, Ch. 367, L. 2017; amd. Sec. 11, Ch. 172, L. 2019.
MT Code § 10-4-310 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-310. 9-1-1 GIS mapping account created -- source of funding -- use of account

  10-4-310. (Temporary) 9-1-1 GIS mapping account created -- source of funding -- use of account. (1) There is an account in the state special revenue fund to be known as the 9-1-1 GIS mapping fund.  (2) There must be deposited in the account:   (a) money received from legislative allocations and from transfers made in accordance with 10-4-304(5); and   (b) any gift, donation, grant, legacy, bequest, or devise made for the purposes of subsection (3).   (3) The account may be used only by the state library provided for in 22-1-102 in carrying out its coordination and management responsibilities to collect, maintain, and disseminate GIS land information in the state as it pertains to supporting public safety answering points on the ongoing assessment and improvement of next-generation 9-1-1 GIS data sets.   (4) Before September 1 of each even-numbered year, the state library shall produce a report summarizing the status of GIS readiness in Montana as it pertains to next-generation 9-1-1 GIS, including policy and funding recommendations necessary to advance next-generation 9-1-1 systems. The state library shall provide the report in accordance with 5-11-210 to the energy and telecommunications interim committee provided for in 5-5-230.   (5) Funds in the account are statutorily appropriated to the state library as provided in 17-7-502.   (6) At the end of fiscal year 2031, any unexpended balance in the account must be transferred to the account established in accordance with 10-4-304(1). (Terminates July 1, 2031--sec. 8, Ch. 200, L. 2021.)   History: En. Sec. 3, Ch. 200, L. 2021.
MT Code § 10-4-311 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-311. Repealed

  10-4-311. Repealed. Secs. 25, 31, Ch. 367, L. 2017.   History: En. Sec. 14, Ch. 448, L. 1997; amd. Sec. 6, Ch. 389, L. 1999; amd. Sec. 4, Ch. 19, L. 2011.
MT Code § 10-4-312 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-312. Repealed

  10-4-312. Repealed. Secs. 25, 31, Ch. 367, L. 2017.   History: En. Sec. 15, Ch. 448, L. 1997.
MT Code § 10-4-313 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-313. Repealed

  10-4-313. Repealed. Secs. 25, 31, Ch. 367, L. 2017.   History: En. Sec. 7, Ch. 304, L. 2007; amd. Sec. 3, Ch. 111, L. 2009; amd. Sec. 1, Ch. 2, L. 2011; amd. Sec. 5, Ch. 19, L. 2011; amd. Sec. 2, Ch. 316, L. 2013; amd. Sec. 1, Ch. 35, L. 2015; amd. Sec. 22, Ch. 367, L. 2017.
MT Code § 10-4-314 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-314. Terminated

  10-4-314. Terminated. Secs. 14, 18, Ch. 172, L. 2019.   History: En. Sec. 12, Ch. 367, L. 2017; amd. Sec. 12, Ch. 172, L. 2019.
MT Code § 10-4-315 (2021)
2021 Montana Code Annotated|Title 10. Military Affairs and Disaster and Emergency Services|Chapter 4. State Emergency Telephone System|Part 3. Emergency Telephone System Account -- Usage|10-4-315. Terminated

  10-4-315. Terminated. Secs. 14, 18, Ch. 172, L. 2019.   History: En. Sec. 13, Ch. 367, L. 2017; amd. Sec. 13, Ch. 172, L. 2019.
MT Code § 13-1-102 (2021)
2021 Montana Code Annotated|Title 13. Elections|Chapter 1. General Provisions|Part 1. General Provisions|13-1-102. Elections by secret ballot

  13-1-102. Elections by secret ballot. All elections shall be by secret ballot.   History: En. Sec. 2, Ch. 368, L. 1969; amd. Sec. 1, Ch. 8, L. 1973; R.C.M. 1947, 23-2602.
MT Code § 13-1-103 (2021)
2021 Montana Code Annotated|Title 13. Elections|Chapter 1. General Provisions|Part 1. General Provisions|13-1-103. Determination of winner

  13-1-103. Determination of winner. The individual receiving the highest number of valid votes for any office at an election is elected or nominated to that office.   History: En. Sec. 3, Ch. 368, L. 1969; R.C.M. 1947, 23-2603; amd. Sec. 2, Ch. 571, L. 1979; amd. Sec. 6, Ch. 414, L. 2003.