reglab/housing_qa huggingface dataset:
MT Code § 15-51-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-110. Credit for overpayment -- interest on overpayment

  15-51-110. 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 the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.   (2) Except as provided in subsection (3), interest must be allowed on overpayments at the same rate as provided in 15-1-216 due from the due date of the return or from the date of overpayment, whichever is later, to the date the department approves refunding or crediting of the overpayment.   (3) (a) Interest may not accrue during any period in which the processing of a claim for refund is delayed more than 30 days by reason of failure of the taxpayer to furnish information requested by the department 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) A payment not made incident to a bona fide and orderly discharge of an actual tax liability or one reasonably assumed to be imposed by this chapter may not be considered an overpayment with respect to which interest is allowable.   History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 35, Ch. 427, L. 1999.
MT Code § 15-51-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-111. Procedure to compute tax in absence of statement -- waiver of penalty

  15-51-111. Procedure to compute tax in absence of statement -- waiver of penalty. (1) If any person fails to file any statement required by 15-51-101 within the time required, the department shall, after the time has expired, determine the number of KWH produced by the person in this state during the quarter and compute the amount of taxes due to the state from the person for the quarter and add penalty and interest as required by 15-1-216. The department shall mail to the person required to file a quarterly report and pay the tax a letter setting forth the amount of tax, penalty, and interest due, and the letter must contain a statement that if payment is not made, a warrant for distraint may be filed.   (2) A penalty imposed by 15-1-216 may be waived by the department pursuant to 15-1-206.   History: En. 84-1610 by Sec. 5, Ch. 401, L. 1977; R.C.M. 1947, 84-1610; amd. Sec. 28, Ch. 581, L. 1979; amd. Sec. 23, Ch. 439, L. 1981; amd. Sec. 36, Ch. 427, L. 1999.
MT Code § 15-51-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-112. Warrant for distraint

  15-51-112. Warrant for distraint. If all or part of the tax imposed by this chapter 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 other claim, lien, or demand thereafter filed and recorded.   History: En. 84-1611 by Sec. 6, Ch. 401, L. 1977; R.C.M. 1947, 84-1611; amd. Sec. 24, Ch. 439, L. 1981.
MT Code § 15-51-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-113. Penalty for violation -- enforcement

  15-51-113. Penalty for violation -- enforcement. Any producer referred to in 15-51-101 who shall violate any of the provisions of this chapter or who shall fail to pay the license tax herein provided for or any part thereof when due shall be liable for three times the amount of the unpaid or delinquent tax in a civil action instituted for that purpose in a court of competent jurisdiction in the name of the state of Montana, and in such suit, upon application of the state, an injunction may be issued, without requiring any bond, restraining the defendant from continuing to produce electricity or electrical energy so long as the tax due hereunder from said defendant remains delinquent.   History: En. Sec. 9, Ch. 51, Ex. L. 1933; re-en. Sec. 2343.9, R.C.M. 1935; R.C.M. 1947, 84-1609.
MT Code § 15-51-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-114. Statute of limitations

  15-51-114. Statute of limitations. (1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the 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 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) No refund or credit may 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 therefor or the department of revenue has determined the existence of the overpayment and has approved the refund or credit thereof. 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 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.   History: En. Sec. 1, Ch. 194, L. 1983.
MT Code § 15-51-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-115. through 15-51-125 reserved

  15-51-115 through 15-51-125 reserved.
MT Code § 15-51-126 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 51. Electrical Energy Producer's License Tax|Part 1. General Provisions|15-51-126. Terminated

  15-51-126. Terminated. Sec. 39(4), Ch. 15, Sp. L. July 1992.   History: En. Sec. 10, Ch. 15, Sp. L. July 1992.
MT Code § 15-52-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 52. Collection of Transportation and Communications License Taxes (Repealed)|Part 1. General Provisions (Repealed)|15-52-101. Repealed

  15-52-101. Repealed. Sec. 22, Ch. 294, L. 1979.   History: En. 84-7701 by Sec. 1, Ch. 36, L. 1977; R.C.M. 1947, 84-7701.
MT Code § 15-52-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 52. Collection of Transportation and Communications License Taxes (Repealed)|Part 1. General Provisions (Repealed)|15-52-102. Repealed

  15-52-102. Repealed. Sec. 22, Ch. 294, L. 1979.   History: En. 84-7702 by Sec. 2, Ch. 36, L. 1977; R.C.M. 1947, 84-7702.
MT Code § 15-52-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 52. Collection of Transportation and Communications License Taxes (Repealed)|Part 1. General Provisions (Repealed)|15-52-103. Repealed

  15-52-103. Repealed. Sec. 22, Ch. 294, L. 1979.   History: En. 84-7703 by Sec. 3, Ch. 36, L. 1977; R.C.M. 1947, 84-7703.
MT Code § 15-53-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-101. Repealed

  15-53-101. Repealed. Sec. 40, Ch. 426, L. 1999.   History: En. Sec. 1, Ch. 94, L. 1937; amd. Sec. 1, Ch. 41, L. 1947; amd. Sec. 1, Ch. 213, L. 1957; amd. Sec. 1, Ch. 7, Ex. L. 1969; amd. Sec. 1, Ch. 326, L. 1971; R.C.M. 1947, 84-2601; amd. Sec. 1, Ch. 742, L. 1991; amd. Sec. 1, Ch. 535, L. 1999.
MT Code § 15-53-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-102. Repealed

  15-53-102. Repealed. Sec. 40, Ch. 426, L. 1999.   History: En. Sec. 2, Ch. 94, L. 1937; amd. Sec. 2, Ch. 213, L. 1957; amd. Sec. 2, Ch. 7, Ex. L. 1969; amd. Sec. 2, Ch. 326, L. 1971; amd. Sec. 138, Ch. 516, L. 1973; R.C.M. 1947, 84-2602; amd. Sec. 1, Ch. 294, L. 1979; amd. Sec. 2, Ch. 742, L. 1991.
MT Code § 15-53-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-103. Repealed

  15-53-103. Repealed. Sec. 40, Ch. 426, L. 1999.   History: En. Sec. 5, Ch. 94, L. 1937; amd. Sec. 140, Ch. 516, L. 1973; R.C.M. 1947, 84-2605.
MT Code § 15-53-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-104. Repealed

  15-53-104. Repealed. Sec. 40, Ch. 426, L. 1999.   History: En. Sec. 3, Ch. 94, L. 1937; amd. Sec. 139, Ch. 516, L. 1973; R.C.M. 1947, 84-2603.
MT Code § 15-53-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-105. Repealed

  15-53-105. Repealed. Sec. 40, Ch. 426, L. 1999.   History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 2, Ch. 676, L. 1991; amd. Sec. 3, Ch. 742, L. 1991; amd. Sec. 21, Ch. 811, L. 1991; amd. Sec. 37, Ch. 427, L. 1999.
MT Code § 15-53-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-106. Repealed

  15-53-106. Repealed. Sec. 40, Ch. 426, L. 1999.   History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 38, Ch. 427, L. 1999.
MT Code § 15-53-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-107. through 15-53-110 reserved

  15-53-107 through 15-53-110 reserved.
MT Code § 15-53-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-111. Repealed

  15-53-111. Repealed. Sec. 40, Ch. 426, L. 1999.   History: En Sec. 2, Ch. 294, L. 1979; amd. Sec. 3, Ch. 676, L. 1991; amd. Sec. 4, Ch. 742, L. 1991; amd. Sec. 39, Ch. 427, L. 1999.
MT Code § 15-53-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-112. Repealed

  15-53-112. Repealed. Sec. 40, Ch. 426, L. 1999.   History: En Sec. 3, Ch. 294, L. 1979; amd. Sec. 25, Ch. 439, L. 1981.
MT Code § 15-53-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-113. Repealed

  15-53-113. Repealed. Sec. 40, Ch. 426, L. 1999.   History: En Sec. 4, Ch. 294, L. 1979; amd. Sec. 26, Ch. 439, L. 1981.
MT Code § 15-53-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-114. Repealed

  15-53-114. Repealed. Sec. 40, Ch. 426, L. 1999.   History: En Sec. 5, Ch. 294, L. 1979; amd. Sec. 12, Ch. 455, L. 1993; amd. Sec. 16, Ch. 18, L. 1995.
MT Code § 15-53-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-115. Repealed

  15-53-115. Repealed. Sec. 40, Ch. 426, L. 1999.   History: En. Sec. 1, Ch. 194, L. 1983.
MT Code § 15-53-116 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-116. through 15-53-125 reserved

  15-53-116 through 15-53-125 reserved.
MT Code § 15-53-126 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-126. Terminated

  15-53-126. Terminated. Sec. 39(4), Ch. 15, Sp. L. July 1992.   History: En. Sec. 11, Ch. 15, Sp. L. July 1992.
MT Code § 15-53-127 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-127. Short title

  15-53-127. Short title. This part may be cited as the "Retail Telecommunications Excise Tax Act".   History: En. Sec. 1, Ch. 426, L. 1999.
MT Code § 15-53-128 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-128. Legislative findings and declaration of purpose

  15-53-128. Legislative findings and declaration of purpose. (1) The legislature finds that one measure of the state's economic competitiveness is the presence of an efficient and affordable telecommunications infrastructure using the latest technological advancements.   (2) The legislature further finds that the telecommunications industry is undergoing a dramatic change that is altering the identity of its participants, the nature of services that the industry provides, and the methods used to deliver those services.   (3) The legislature further finds that the existing method of property taxation of the telecommunications industry results in competitive inequities that hinder the investment in the state's telecommunications infrastructure.   (4) The legislature further finds that the evolving nature of the telecommunications industry necessitates changes to the existing system of property taxation that include reducing the tax rate applied to telecommunications property and imposing a replacement tax in order to:   (a) avoid placing telecommunications services providers at a competitive advantage or disadvantage;   (b) provide purchasers of telecommunications services with greater choices and lower retail prices; and   (c) preserve the revenue base of the existing property tax system for taxing jurisdictions in the state.   (5) The legislature further finds that a reduction in property tax rates applied to telecommunications services providers should be replaced with an excise tax on the purchasers of telecommunications services.   (6) The legislature further finds that taxes imposed on the telecommunications industry are in reality hidden taxes that are passed on to telecommunications customers in the form of higher prices and that such a policy is contrary to the principles of open government and a fully informed citizenry on the tax policies of the state.   (7) The legislature therefore declares that there is a compelling public need to modify the existing system of property taxation of telecommunications services providers and to impose a retail telecommunications excise tax measured by the price of retail telecommunications on the purchaser to ensure competitive neutrality and constancy of revenue to taxing jurisdictions in the state of Montana.   (8) The legislature further declares that to avoid additional competitive advantages or disadvantages, the telephone company license tax must be eliminated.   History: En. Sec. 2, Ch. 426, L. 1999.
MT Code § 15-53-130 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-130. Imposition of retail telecommunications excise tax -- rate

  15-53-130. (Temporary) Imposition of retail telecommunications excise tax -- rate. An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. Subject to 15-53-131 and 15-53-132, the tax is imposed on the purchaser and must be collected by the telecommunications services provider. (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)   15-53-130. (Effective on occurrence of contingency) Imposition of retail telecommunications excise tax -- rate. An excise tax of 3.75% is imposed on the sales price of retail telecommunications services. The tax is imposed on the purchaser and must be collected by the telecommunications services provider.   History: En. Sec. 4, Ch. 426, L. 1999; amd. Sec. 2, Ch. 515, L. 2003.
MT Code § 15-53-131 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-131. Mobile telecommunications services

  15-53-131. (Temporary) Mobile telecommunications services. (1) Mobile telecommunications services provided in this state to a customer for which the charges are billed by or for the customer's home service provider are considered to be provided by the customer's home service provider.   (2) All charges for mobile telecommunications services that are considered to be provided by the customer's home service provider may be subject to tax in this state if the customer's place of primary use is located within this state, regardless of where the mobile telecommunications services originate, terminate, or pass through.   (3) The definitions and provisions of the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. 116 through 126, are incorporated into this section by reference.   (4) (a) If a customer believes that an amount of tax or assignment of place of primary use or taxing jurisdiction included on a bill is erroneous, the customer shall notify the home service provider in writing. The customer shall include in the written notification the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction of the tax assignment, a description of the error asserted by the customer, and any other information that the home service provider reasonably requires to process the request. Within 60 days of receiving a notice, the home service provider shall review its records and the electronic database or enhanced zip code used to determine the customer's taxing jurisdiction. If the review shows that the amount of tax, assignment of place of primary use, or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax erroneously collected from the customer for a period of up to 2 years. If the review shows that the amount of tax, assignment of place of primary use, or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer.   (b) The procedures set forth in subsection (4)(a) are the first course of remedy available to customers seeking correction of assignment of place of primary use or taxing jurisdiction or seeking a refund of or other compensation for taxes erroneously collected by the home service provider, and a cause of action based upon a dispute arising from those taxes does not accrue, to the extent otherwise permitted by law, until a customer has reasonably exercised the rights and procedures set forth in this subsection (4). (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)   History: En. Sec. 3, Ch. 515, L. 2003.
MT Code § 15-53-132 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-132. Telecommunications services other than mobile telecommunications services

  15-53-132. (Temporary) Telecommunications services other than mobile telecommunications services. (1) Except as provided in subsection (2), the sale of a telecommunications service paid for on a call-by-call basis is taxable in this state if the service address is located within the state.   (2) The sale of a telecommunications service paid for on a postpaid calling basis is taxable in this state if the origination point of the telecommunications signal as first identified by either the seller's telecommunications system or, if the system used to transport the signal is not that of the seller, the information received by the seller from its service provider is within the state.   (3) The sale of a private communications service is taxable in this state in the following manner:   (a) all charges related to a customer channel termination point located within the state are taxable within the state;   (b) all charges for service where all of the customer channel termination points are located entirely within the state are taxable within the state;   (c) charges for a segment of a channel between two taxpayer channel termination points, one located inside the state and one located outside the state, and for which the segment is separately charged are apportioned 50% to this state for taxation purposes; and   (d) charges for segments of a channel located in this state and one or more other states and for which the segments are not separately billed are apportioned to this state for taxation purposes based on the percentage determined by dividing the number of taxpayer channel termination points in this state by the total number of taxpayer channel termination points.   (4) In the case of a bundled transaction of telecommunications services, if the charges are attributable to services that are taxable and services that are nontaxable, the portion of the price attributable to the nontaxable services is subject to tax unless the provider can reasonably identify the portion of nontaxable services from its books and records kept in the regular course of business. (Terminates on occurrence of contingency--sec. 8, Ch. 515, L. 2003.)   History: En. Sec. 4, Ch. 515, L. 2003.
MT Code § 15-53-133 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-133. and 15-53-134 reserved

  15-53-133 and 15-53-134 reserved.
MT Code § 15-53-135 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-135. Separate statement of tax -- no advertising to absorb or refund tax

  15-53-135. Separate statement of tax -- no advertising to absorb or refund tax. (1) The excise tax imposed by this part must be separately stated on the end-user customer's bill or statement.   (2) A telecommunications services provider may not advertise, hold out, or state to the public or to any customer that the tax imposed by this part will be absorbed or refunded.   History: En. Sec. 5, Ch. 426, L. 1999.
MT Code § 15-53-136 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-136. Multistate exemption

  15-53-136. Multistate exemption. A customer, upon proof that the customer has paid a tax in another state on the consumption or use of retail telecommunications services, is allowed a credit against the tax imposed by this part if the tax has been paid to another state.   History: En. Sec. 6, Ch. 426, L. 1999.
MT Code § 15-53-137 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 53. Retail Telecommunications Excise Tax|Part 1. General Provisions|15-53-137. Application for permission to report on accrual basis

  15-53-137. Application for permission to report on accrual basis. (1) A telecommunications services provider may apply to the department for permission to report and pay the retail telecommunications excise tax on an accrual basis.   (2) The application must be made on a form, prescribed by the department, that contains information that the department may reasonably require.   (3) A telecommunications services provider may not report or pay the retail telecommunications excise tax on an accrual basis unless the telecommunications services provider has received written permission from the department.   History: En. Sec. 7, Ch. 426, L. 1999.