reglab/housing_qa huggingface dataset:
MT Code § 15-53-138 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-138. Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax

  15-53-138. Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax. (1) Rural telephone cooperatives or rural electric cooperatives providing retail telecommunications services in an area served by an incumbent local exchange carrier, as defined in 69-3-803, that is not a cooperative shall collect the retail telecommunications excise tax imposed by this part from customers in the incumbent local exchange carrier's service area.   (2) An incumbent local exchange carrier that is not a cooperative providing retail telecommunications services in an area served by a rural telephone cooperative is not required to collect the retail telecommunications excise tax imposed by this part from customers in the rural telephone cooperative service area.   History: En. Sec. 8, Ch. 426, L. 1999.
MT Code § 15-53-139 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-139. Return required of telecommunications services providers

  15-53-139. Return required of telecommunications services providers. (1) A return, on a form approved by the department, and payment of the tax for the preceding calendar quarter must be filed with the department on or before 60 days after the end of each calendar quarter in which the tax imposed by this part is payable. Each telecommunications services provider engaged in providing retail telecommunications services in this state that is subject to tax under this part shall file a return.   (2) Each telecommunications services provider liable to collect the tax under this part shall keep a record, on a form approved by the department, of all revenue received from providing retail telecommunications services for each quarter.   (3) The department may grant a reasonable extension of time for filing the return upon good cause shown.   History: En. Sec. 9, Ch. 426, L. 1999.
MT Code § 15-53-140 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-140. Credit for taxes paid on worthless account -- taxes paid if account collected

  15-53-140. Credit for taxes paid on worthless account -- taxes paid if account collected. (1) The retail telecommunications excise taxes paid on an accrual basis by a telecommunications services provider filing a return under 15-53-139 on sales found to be worthless and actually deducted by the person as bad debt for federal income tax purposes may be credited on a subsequent payment of the tax.   (2) If the accounts are subsequently collected, the retail telecommunications excise tax must be paid on the amount collected.   History: En. Sec. 10, Ch. 426, L. 1999.
MT Code § 15-53-141 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-141. through 15-53-144 reserved

  15-53-141 through 15-53-144 reserved.
MT Code § 15-53-145 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-145. Deficiency assessment -- review -- interest -- penalty

  15-53-145. Deficiency assessment -- review -- interest -- penalty. (1) If the department determines that the amount of tax due is greater than the amount reported, it shall mail to the taxpayer a notice, pursuant to 15-1-211, of the additional tax proposed to be assessed. The taxpayer may seek a review of the determination pursuant to 15-1-211.   (2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.   History: En. Sec. 11, Ch. 426, L. 1999; amd. Sec. 31, Ch. 594, L. 2005.
MT Code § 15-53-146 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-146. Credit for overpayment -- interest on overpayment

  15-53-146. Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of tax, penalty, or interest due for any year is less than the amount paid, the amount of overpayment must be credited against any tax, penalty, or interest then due from the taxpayer, with the balance being refunded to the taxpayer or its successor through reorganization, merger, consolidation, or its shareholders upon dissolution.   (2) Except as provided in subsection (3), interest must be allowed on overpayments at the same rate as is charged on deficiency assessments under 15-1-216 due from the date of the return or from the date of overpayment, whichever date is later, to the date on which the department approves crediting or refunding the payment.   (3) (a) Interest may not accrue during any period of processing a claim for a refund delayed more than 30 days by reason of failure of the taxpayer to provide information requested by the department for the purposes of verifying the amount of the overpayment.   (b) Interest is not allowed:   (i) if the overpayment is credited or refunded within 6 months from the date on which the return is due or from the date on which the return is filed, whichever date is later; or   (ii) if the amount of interest is less than $1.   History: En. Sec. 12, Ch. 426, L. 1999; amd. Sec. 32, Ch. 594, L. 2005.
MT Code § 15-53-147 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-147. Penalty and interest for delinquency -- waiver

  15-53-147. Penalty and interest for delinquency -- waiver. (1) Taxes due under this part become delinquent if not paid within 60 days after the end of each calendar quarter. The department shall add to the amount of all delinquent retail telecommunications excise taxes penalty and interest, as provided in 15-1-216.   (2) Penalty and interest, as provided in 15-1-216, may be waived by the department if reasonable cause for the failure to file the return, as required by 15-53-139, or to pay the tax due is provided to the department.   History: En. Sec. 13, Ch. 426, L. 1999; amd. Sec. 5, Ch. 108, L. 2001.
MT Code § 15-53-148 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-148. Estimation of tax upon failure to file return -- notice

  15-53-148. Estimation of tax upon failure to file return -- notice. (1) If a telecommunications services provider fails, neglects, or refuses to file the return required by 15-53-139 within the time required or fails to pay the tax required by this part within the period provided for in 15-53-139, the department shall estimate the amount of revenue of the telecommunications services provider subject to tax under this part during the preceding quarter.   (2) The department shall compute the amount of excise tax due from the telecommunications services provider and mail to the telecommunications services provider a letter and tax assessment statement setting forth the amount of delinquent excise tax, penalty, and interest due. The letter must advise that if payment is not made, a warrant for distraint may be filed.   History: En. Sec. 14, Ch. 426, L. 1999.
MT Code § 15-53-149 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-149. Warrant for distraint

  15-53-149. Warrant for distraint. If all or part of the tax imposed by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any claim, lien, or demand filed after the department files the warrant for distraint.   History: En. Sec. 15, Ch. 426, L. 1999.
MT Code § 15-53-150 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-150. Statute of limitations

  15-53-150. Statute of limitations. (1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the year for which a return is filed unless a notice of additional tax proposed to be assessed is mailed within 5 years from the date on which the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered filed on the last day. If the taxpayer, before the expiration of the period prescribed for the assessment of the tax, consents in writing to an assessment after that time, the tax 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 for refund or the department has determined the existence of the overpayment and has approved the refund or credit of the overpayment. If the taxpayer has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a refund or credit allowed if a claim is not 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 the return is required 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.   History: En. Sec. 16, Ch. 426, L. 1999.
MT Code § 15-53-151 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-151. through 15-53-154 reserved

  15-53-151 through 15-53-154 reserved.
MT Code § 15-53-155 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-155. Administration -- rules

  15-53-155. Administration -- rules. The department shall:   (1) administer and enforce the provisions of this part;   (2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this part; and   (3) adopt rules that may be necessary or appropriate to administer and enforce the provisions of this part.   History: En. Sec. 17, Ch. 426, L. 1999.
MT Code § 15-53-156 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-156. Retail telecommunications excise tax revenue

  15-53-156. Retail telecommunications excise tax revenue. After retaining an allowance for refunds, retail telecommunications excise tax revenue collected by the department must, in accordance with the provisions of 17-2-124, be deposited in the state general fund.   History: En. Sec. 18, Ch. 426, L. 1999; amd. Sec. 170(1)(a)(ii), Ch. 584, L. 1999; amd. Sec. 8, Ch. 475, L. 2007.
MT Code § 15-53-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 2. Tax Credit (Repealed)|15-53-201. Repealed

  15-53-201. Repealed. Sec. 1, Ch. 36, L. 2003.   History: En. Sec. 1, Ch. 534, L. 1999.
MT Code § 15-53-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 2. Tax Credit (Repealed)|15-53-202. Repealed

  15-53-202. Repealed. Sec. 1, Ch. 36, L. 2003.   History: En. Sec. 2, Ch. 534, L. 1999; amd. Sec. 4, Ch. 534, L. 1999; amd. Sec. 2, Ch. 484, L. 2001.
MT Code § 15-53-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 2. Tax Credit (Repealed)|15-53-203. Repealed

  15-53-203. Repealed. Sec. 1, Ch. 36, L. 2003.   History: En. Sec. 3, Ch. 534, L. 1999; amd. Sec. 4, Ch. 534, L. 1999.
MT Code § 15-54-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 54. Express Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-54-101. Repealed

  15-54-101. Repealed. Sec. 1, Ch. 595, L. 1991.   History: En. Sec. 1, Ch. 87, L. 1917; re-en. Sec. 2305, R.C.M. 1921; re-en. Sec. 2305, R.C.M. 1935; R.C.M. 1947, 84-1701.
MT Code § 15-54-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 54. Express Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-54-102. Repealed

  15-54-102. Repealed. Sec. 1, Ch. 595, L. 1991.   History: En. Sec. 7, Ch. 87, L. 1917; amd. Sec. 1, Ch. 150, L. 1921; re-en. Sec. 2311, R.C.M. 1921; re-en. Sec. 2311, R.C.M. 1935; amd. Sec. 78, Ch. 516, L. 1973; R.C.M. 1947, 84-1707; amd. Sec. 6, Ch. 294, L. 1979.
MT Code § 15-54-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 54. Express Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-54-103. Repealed

  15-54-103. Repealed. Sec. 1, Ch. 595, L. 1991.   History: En. Sec. 2, Ch. 87, L. 1917; re-en. Sec. 2306, R.C.M. 1921; re-en. Sec. 2306, R.C.M. 1935; amd. Sec. 75, Ch. 516, L. 1973; R.C.M. 1947, 84-1702; amd. Sec. 7, Ch. 294, L. 1979.
MT Code § 15-54-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 54. Express Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-54-104. Repealed

  15-54-104. Repealed. Sec. 1, Ch. 595, L. 1991.   History: En. Sec. 3, Ch. 87, L. 1917; re-en. Sec. 2307, R.C.M. 1921; re-en. Sec. 2307, R.C.M. 1935; amd. Sec. 76, Ch. 516, L. 1973; R.C.M. 1947, 84-1703; amd. Sec. 8, Ch. 294, L. 1979.
MT Code § 15-54-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 54. Express Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-54-105. Repealed

  15-54-105. Repealed. Sec. 1, Ch. 595, L. 1991.   History: En. Sec. 9, Ch. 87, L. 1917; re-en. Sec. 2313, R.C.M. 1921; re-en. Sec. 2313, R.C.M. 1935; R.C.M. 1947, 84-1709.
MT Code § 15-54-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 54. Express Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-54-106. through 15-54-110 reserved

  15-54-106 through 15-54-110 reserved.
MT Code § 15-54-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 54. Express Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-54-111. Repealed

  15-54-111. Repealed. Sec. 1, Ch. 595, L. 1991.   History: En. Sec. 10, Ch. 294, L. 1979.
MT Code § 15-54-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 54. Express Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-54-112. Repealed

  15-54-112. Repealed. Sec. 1, Ch. 595, L. 1991.   History: En. Sec. 9, Ch. 294, L. 1979; amd. Sec. 27, Ch. 439, L. 1981.
MT Code § 15-54-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 54. Express Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-54-113. Repealed

  15-54-113. Repealed. Sec. 1, Ch. 595, L. 1991.   History: En. Sec. 11, Ch. 294, L. 1979; amd. Sec. 28, Ch. 439, L. 1981.
MT Code § 15-55-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 55. Freight Line Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-55-101. Repealed

  15-55-101. Repealed. Sec. 15, Ch. 10, Sp. L. July 1992.   History: En. Sec. 1, Ch. 137, L. 1949; amd. Sec. 152, Ch. 516, L. 1973; R.C.M. 1947, 84-4818.
MT Code § 15-55-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 55. Freight Line Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-55-102. Repealed

  15-55-102. Repealed. Sec. 15, Ch. 10, Sp. L. July 1992.   History: En. Sec. 2, Ch. 137, L. 1949; amd. Sec. 1, Ch. 346, L. 1969; R.C.M. 1947, 84-4819.
MT Code § 15-55-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 55. Freight Line Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-55-103. Repealed

  15-55-103. Repealed. Sec. 15, Ch. 10, Sp. L. July 1992.   History: En. Sec. 3, Ch. 137, L. 1949; amd. Sec. 2, Ch. 346, L. 1969; amd. Sec. 1, Ch. 339, L. 1971; amd. Sec. 153, Ch. 516, L. 1973; R.C.M. 1947, 84-4820.
MT Code § 15-55-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 55. Freight Line Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-55-104. Repealed

  15-55-104. Repealed. Sec. 15, Ch. 10, Sp. L. July 1992.   History: En. Sec. 4, Ch. 137, L. 1949; amd. Sec. 154, Ch. 516, L. 1973; amd. Sec. 4, Ch. 36, L. 1977; R.C.M. 1947, 84-4821.
MT Code § 15-55-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 55. Freight Line Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-55-105. Repealed

  15-55-105. Repealed. Sec. 15, Ch. 10, Sp. L. July 1992.   History: En. Sec. 5, Ch. 137, L. 1949; amd. Sec. 92, Ch. 405, L. 1973; R.C.M. 1947, 84-4822(part).
MT Code § 15-55-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 55. Freight Line Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-55-106. Repealed

  15-55-106. Repealed. Sec. 15, Ch. 10, Sp. L. July 1992.   History: En. Sec. 5, Ch. 137, L. 1949; amd. Sec. 92, Ch. 405, L. 1973; R.C.M. 1947, 84-4822(part); amd. Sec. 11, Ch. 20, L. 1985; amd. Sec. 22, Ch. 811, L. 1991.
MT Code § 15-55-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 55. Freight Line Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-55-107. Repealed

  15-55-107. Repealed. Sec. 29, Ch. 811, L. 1991.   History: En. Sec. 7, Ch. 137, L. 1949; amd. Sec. 98, Ch. 405, L. 1973; R.C.M. 1947, 84-4824; amd. Sec. 29, Ch. 581, L. 1979.
MT Code § 15-55-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 55. Freight Line Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-55-108. Repealed

  15-55-108. Repealed. Sec. 15, Ch. 10, Sp. L. July 1992.   History: En. Sec. 12, Ch. 294, L. 1979; amd. Sec. 4, Ch. 676, L. 1991.
MT Code § 15-55-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 55. Freight Line Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-55-109. Repealed

  15-55-109. Repealed. Sec. 15, Ch. 10, Sp. L. July 1992.   History: En. Sec. 13, Ch. 294, L. 1979; amd. Sec. 29, Ch. 439, L. 1981.
MT Code § 15-55-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 55. Freight Line Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-55-110. Repealed

  15-55-110. Repealed. Sec. 15, Ch. 10, Sp. L. July 1992.   History: En. Sec. 14, Ch. 294, L. 1979.
MT Code § 15-55-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 55. Freight Line Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-55-111. Repealed

  15-55-111. Repealed. Sec. 15, Ch. 10, Sp. L. July 1992.   History: En. Sec. 1, Ch. 194, L. 1983.
MT Code § 15-56-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-101. Repealed

  15-56-101. Repealed. Sec. 2, Ch. 595, L. 1991.   History: En. Sec. 1, Ch. 64, L. 1923; re-en. Sec. 2315.1, R.C.M. 1935; amd. Sec. 119, Ch. 516, L. 1973; amd. Sec. 5, Ch. 52, L. 1977; R.C.M. 1947, 84-2301.
MT Code § 15-56-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-102. Repealed

  15-56-102. Repealed. Sec. 2, Ch. 595, L. 1991.   History: En. Sec. 6, Ch. 64, L. 1923; re-en. Sec. 2315.6, R.C.M. 1935; amd. Sec. 124, Ch. 516, L. 1973; R.C.M. 1947, 84-2306; amd. Sec. 15, Ch. 294, L. 1979.
MT Code § 15-56-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-103. Repealed

  15-56-103. Repealed. Sec. 2, Ch. 595, L. 1991.   History: En. Sec. 2, Ch. 64, L. 1923; re-en. Sec. 2315.2, R.C.M. 1935; amd. Sec. 120, Ch. 516, L. 1973; R.C.M. 1947, 84-2302; amd. Sec. 16, Ch. 294, L. 1979.
MT Code § 15-56-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-104. Repealed

  15-56-104. Repealed. Sec. 2, Ch. 595, L. 1991.   History: En. Sec. 3, Ch. 64, L. 1923; re-en. Sec. 2315.3, R.C.M. 1935; amd. Sec. 121, Ch. 516, L. 1973; R.C.M. 1947, 84-2303.
MT Code § 15-56-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-105. Repealed

  15-56-105. Repealed. Sec. 2, Ch. 595, L. 1991.   History: En. Sec. 4, Ch. 64, L. 1923; re-en. Sec. 2315.4, R.C.M. 1935; amd. Sec. 122, Ch. 516, L. 1973; R.C.M. 1947, 84-2304.
MT Code § 15-56-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-106. Repealed

  15-56-106. Repealed. Sec. 2, Ch. 595, L. 1991.   History: En. Sec. 5, Ch. 64, L. 1923; re-en. Sec. 2315.5, R.C.M. 1935; amd. Sec. 123, Ch. 516, L. 1973; R.C.M. 1947, 84-2305.
MT Code § 15-56-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-107. Repealed

  15-56-107. Repealed. Sec. 2, Ch. 595, L. 1991.   History: En. Sec. 10, Ch. 64, L. 1923; re-en. Sec. 2315.10, R.C.M. 1935; R.C.M. 1947, 84-2310; amd. Sec. 18, Ch. 294, L. 1979.
MT Code § 15-56-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-108. Repealed

  15-56-108. Repealed. Sec. 2, Ch. 595, L. 1991.   History: En. Sec. 17, Ch. 294, L. 1979.
MT Code § 15-56-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-109. and 15-56-110 reserved

  15-56-109 and 15-56-110 reserved.
MT Code § 15-56-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-111. Repealed

  15-56-111. Repealed. Sec. 2, Ch. 595, L. 1991.   History: En. Sec. 19, Ch. 294, L. 1979.
MT Code § 15-56-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-112. Repealed

  15-56-112. Repealed. Sec. 2, Ch. 595, L. 1991.   History: En. Sec. 20, Ch. 294, L. 1979; amd. Sec. 30, Ch. 439, L. 1981.
MT Code § 15-56-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 56. Sleeping Car Company License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-56-113. Repealed

  15-56-113. Repealed. Sec. 2, Ch. 595, L. 1991.   History: En. Sec. 21, Ch. 294, L. 1979; amd. Sec. 31, Ch. 439, L. 1981.
MT Code § 15-57-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 57. Store Licenses (Repealed)|Part 1. General Provisions (Repealed)|15-57-101. Repealed

  15-57-101. Repealed. Sec. 3, Ch. 658, L. 1991.   History: En. Sec. 10, Ch. 163, L. 1939; amd. Sec. 3, Ch. 160, L. 1971; amd. Sec. 5, Ch. 240, L. 1973; amd. Sec. 10, Ch. 52, L. 1977; R.C.M. 1947, 84-2410.
MT Code § 15-57-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 57. Store Licenses (Repealed)|Part 1. General Provisions (Repealed)|15-57-102. Repealed

  15-57-102. Repealed. Sec. 3, Ch. 658, L. 1991.   History: En. Sec. 1, Ch. 163, L. 1939; amd. Sec. 128, Ch. 516, L. 1973; amd. Sec. 6, Ch. 52, L. 1977; R.C.M. 1947, 84-2401; amd. Sec. 1, Ch. 132, L. 1979; amd. Sec. 12, Ch. 20, L. 1985; (3)En. Sec. 1, Ch. 417, L. 1991.