reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 57. Store Licenses (Repealed) › Part 1. General Provisions (Repealed) › 15-57-103. Repealed

15-57-103. Repealed.
Sec. 3, Ch. 658, L. 1991.
History: En. Sec. 2, Ch. 163, L. 1939; amd. Sec. 1, Ch. 122, L. 1955; amd. Sec. 9, Ch. 121, L. 1965; amd. Sec. 1, Ch. 160, L. 1971; amd. Sec. 1, Ch. 240, L. 1973; amd. Sec. 129, Ch. 516, L. 1973; amd. Sec. 7, Ch. 52, L. 1977; R.C.M. 1947, 84-2402.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 57. Store Licenses (Repealed) › Part 1. General Provisions (Repealed) › 15-57-104. Repealed

15-57-104. Repealed.
Sec. 3, Ch. 658, L. 1991.
History: En. Sec. 3, Ch. 163, L. 1939; amd. Sec. 130, Ch. 516, L. 1973; R.C.M. 1947, 84-2403.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 57. Store Licenses (Repealed) › Part 1. General Provisions (Repealed) › 15-57-105. Repealed

15-57-105. Repealed.
Sec. 3, Ch. 658, L. 1991.
History: En. Sec. 4, Ch. 163, L. 1939; amd. Sec. 2, Ch. 122, L. 1955; amd. Sec. 10, Ch. 121, L. 1965; amd. Sec. 2, Ch. 160, L. 1971; amd. Sec. 2, Ch. 240, L. 1973; amd. Sec. 131, Ch. 516, L. 1973; amd. Sec. 8, Ch. 52, L. 1977; amd. Sec. 1, Ch. 419, L. 1977; R.C.M. 1947, 84-2404.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 57. Store Licenses (Repealed) › Part 1. General Provisions (Repealed) › 15-57-106. Repealed

15-57-106. Repealed.
Sec. 3, Ch. 658, L. 1991.
History: En. Sec. 5, Ch. 163, L. 1939; amd. Sec. 11, Ch. 121, L. 1965; amd. Sec. 3, Ch. 240, L. 1973; amd. Sec. 1, Ch. 200, L. 1974; amd. Sec. 9, Ch. 52, L. 1977; R.C.M. 1947, 84-2405.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 57. Store Licenses (Repealed) › Part 1. General Provisions (Repealed) › 15-57-107. Repealed

15-57-107. Repealed.
Sec. 3, Ch. 658, L. 1991.
History: En. Sec. 7, Ch. 163, L. 1939; amd. Sec. 13, Ch. 121, L. 1965; amd. Sec. 4, Ch. 240, L. 1973; R.C.M. 1947, 84-2407.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 57. Store Licenses (Repealed) › Part 1. General Provisions (Repealed) › 15-57-108. Repealed

15-57-108. Repealed.
Sec. 3, Ch. 658, L. 1991.
History: En. Sec. 9, Ch. 163, L. 1939; R.C.M. 1947, 84-2409.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 57. Store Licenses (Repealed) › Part 1. General Provisions (Repealed) › 15-57-109. Repealed

15-57-109. Repealed.
Sec. 3, Ch. 658, L. 1991.
History: En. Sec. 12, Ch. 163, L. 1939; amd. Sec. 1, Ch. 266, L. 1971; amd. Sec. 6, Ch. 240, L. 1973; amd. Sec. 132, Ch. 516, L. 1973; amd. Sec. 19, Ch. 265, L. 1977; amd. Sec. 28, Ch. 518, L. 1977; R.C.M. 1947, 84-2412; amd. Sec. 1, Ch. 441, L. 1979; amd. Sec. 2, Ch. 274, L. 1981; amd. Sec. 13, Ch. 79, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 57. Store Licenses (Repealed) › Part 1. General Provisions (Repealed) › 15-57-110. Repealed

15-57-110. Repealed.
Sec. 3, Ch. 658, L. 1991.
History: En. Sec. 11, Ch. 163, L. 1939; amd. Sec. 11, Ch. 52, L. 1977; R.C.M. 1947, 84-2411.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-101. Repealed

15-58-101. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 1, Ch. 3, Ex. L. 1921; re-en. Sec. 2327, R.C.M. 1921; re-en. Sec. 2327, R.C.M. 1935; R.C.M. 1947, 84-1401(part).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-102. Repealed

15-58-102. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 2, Ch. 3, Ex. L. 1921; re-en. Sec. 2328, R.C.M. 1921; re-en. Sec. 2328, R.C.M. 1935; amd. Sec. 1, Ch. 125, L. 1975; R.C.M. 1947, 84-1402.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-103. Repealed

15-58-103. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 3, Ch. 3, Ex. L. 1921; re-en. Sec. 2329, R.C.M. 1921; re-en. Sec. 2329, R.C.M. 1935; amd. Sec. 48, Ch. 516, L. 1973; R.C.M. 1947, 84-1403.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-104. Repealed

15-58-104. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 5, Ch. 3, Ex. L. 1921; re-en. Sec. 2331, R.C.M. 1921; re-en. Sec. 2331, R.C.M. 1935; amd. Sec. 49, Ch. 516, L. 1973; amd. Sec. 3, Ch. 125, L. 1975; R.C.M. 1947, 84-1405.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-105. Repealed

15-58-105. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: (1), (3)En. Sec. 6, Ch. 3, Ex. L. 1921; re-en. Sec. 2332, R.C.M. 1921; re-en. Sec. 2332, R.C.M. 1935; amd. Sec. 50, Ch. 516, L. 1973; amd. Sec. 4, Ch. 125, L. 1975; Sec. 84-1406, R.C.M. 1947; (2)En. Sec. 4, Ch. 3, Ex. L. 1921; re-en. Sec. 2330, R.C.M. 1921; re-en. Sec. 2330, R.C.M. 1935; amd. Sec. 2, Ch. 125, L. 1975; Sec. 84-1404, R.C.M. 1947; R.C.M. 1947, 84-1404, 84-1406.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-106. Repealed

15-58-106. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 8, Ch. 3, Ex. L. 1921; re-en. Sec. 2334, R.C.M. 1921; amd. Sec. 2, Ch. 74, L. 1931; re-en. Sec. 2334, R.C.M. 1935; amd. Sec. 51, Ch. 516, L. 1973; amd. Sec. 5, Ch. 125, L. 1975; R.C.M. 1947, 84-1408; amd. Sec. 32, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-107. Repealed

15-58-107. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. 84-1408.1 by Sec. 6, Ch. 125, L. 1975; R.C.M. 1947, 84-1408.1; amd. Sec. 33, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-108. Repealed

15-58-108. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 17, Ch. 3, Ex. L. 1921; re-en. Sec. 2343, R.C.M. 1921; re-en. Sec. 2343, R.C.M. 1935; amd. Sec. 7, Ch. 125, L. 1975; R.C.M. 1947, 84-1417.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-109. Repealed

15-58-109. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 15, Ch. 3, Ex. L. 1921; re-en. Sec. 2341, R.C.M. 1921; re-en. Sec. 2341, R.C.M. 1935; R.C.M. 1947, 84-1415.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-110. Repealed

15-58-110. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 23, Ch. 811, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-111. Repealed

15-58-111. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 2, Ch. 14, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-121. Repealed

15-58-121. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 10, Ch. 3, Ex. L. 1921; re-en. Sec. 2336, R.C.M. 1921; re-en. Sec. 2336, R.C.M. 1935; R.C.M. 1947, 84-1410.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-122. Repealed

15-58-122. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 11, Ch. 3, Ex. L. 1921; re-en. Sec. 2337, R.C.M. 1921; re-en. Sec. 2337, R.C.M. 1935; R.C.M. 1947, 84-1411.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-123. Repealed

15-58-123. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 13, Ch. 3, Ex. L. 1921; re-en. Sec. 2339, R.C.M. 1921; re-en. Sec. 2339, R.C.M. 1935; R.C.M. 1947, 84-1413.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-124. Repealed

15-58-124. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 7, Ch. 3, Ex. L. 1921; re-en. Sec. 2333, R.C.M. 1921; re-en. Sec. 2333, R.C.M. 1935; R.C.M. 1947, 84-1407.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-125. Repealed

15-58-125. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 16, Ch. 3, Ex. L. 1921; re-en. Sec. 2342, R.C.M. 1921; re-en. Sec. 2342, R.C.M. 1935; R.C.M. 1947, 84-1416.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 58. Coal Retailer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-58-126. Repealed

15-58-126. Repealed.
Sec. 2, Ch. 658, L. 1991.
History: En. Sec. 1, Ch. 194, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-101. Definitions

15-59-101. Definitions.
(1) The word "import" shall include and mean to receive into any person's possession or custody first after its arrival and coming to rest at destination within the state of Montana of any cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum, as the same are defined in this section, shipped or transported into this state from point of origin without this state.
(2) The words "products of cement or gypsum", as used in 15-59-102, shall, in addition to the articles herein specifically enumerated, include all manufactured products into which gypsum enters as a component part to the extent of not less than 50% by weight. No double taxation of either cement, gypsum, or the products thereof is imposed by this part.
History: (1)En. Sec. 2, Ch. 15, Ex. L. 1921; re-en. Sec. 2357, R.C.M. 1921; amd. Sec. 1, Ch. 127, L. 1925; amd. Sec. 1, Ch. 166, L. 1931; re-en. Sec. 2357, R.C.M. 1935; amd. Sec. 1, Ch. 192, L. 1945; amd. Sec. 37, Ch. 516, L. 1973; amd. Sec. 1, Ch. 108, L. 1977; Sec. 84-1202, R.C.M. 1947; (2)En. Sec. 2, Ch. 166, L. 1931; re-en. Sec. 2357.1, R.C.M. 1935; amd. Sec. 2, Ch. 192, L. 1945; Sec. 84-1203, R.C.M. 1947; R.C.M. 1947, 84-1202(2), 84-1203.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-102. License tax on producers and importers of gypsum and cement

15-59-102. License tax on producers and importers of gypsum and cement.
Every person engaged in or carrying on the business in the state of producing or manufacturing cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum and any person who imports into this state any such products for sale or use must pay to the department of revenue for the use of the state a license tax for engaging in and carrying on such business in the state in an amount equal to the following sums:
(1) for each ton of cement produced or manufactured by such person or used by such person in the manufacture or production of any of the articles or products hereinabove enumerated or imported by such person into this state for sale or use, 22 cents;
(2) for each ton of gypsum produced or manufactured by such person or used by such person in the manufacture or production of any of the articles or products hereinabove named or imported by such person into this state for such sale or use, 5 cents.
History: En. Sec. 2, Ch. 15, Ex. L. 1921; re-en. Sec. 2357, R.C.M. 1921; amd. Sec. 1, Ch. 127, L. 1925; amd. Sec. 1, Ch. 166, L. 1931; re-en. Sec. 2357, R.C.M. 1935; amd. Sec. 1, Ch. 192, L. 1945; amd. Sec. 37, Ch. 516, L. 1973; amd. Sec. 1, Ch. 108, L. 1977; R.C.M. 1947, 84-1202(1).
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-103. Repealed

15-59-103. Repealed.
Sec. 4, Ch. 334, L. 1981.
History: En. Sec. 4, Ch. 15, Ex. L. 1921; re-en. Sec. 2359, R.C.M. 1921; re-en. Sec. 2359, R.C.M. 1935; amd. Sec. 4, Ch. 192, L. 1945; amd. Sec. 39, Ch. 516, L. 1973; R.C.M. 1947, 84-1205.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-104. Manufacturers to keep records

15-59-104. Manufacturers to keep records.
Each person subject to 15-59-102 shall keep a record in the form required by the department of all cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum manufactured or produced by the person in this state. The records must at all times during business hours be subject to inspection by the department.
History: En. Sec. 5, Ch. 15, Ex. L. 1921; re-en. Sec. 2360, R.C.M. 1921; re-en. Sec. 2360, R.C.M. 1935; amd. Sec. 5, Ch. 192, L. 1945; amd. Sec. 40, Ch. 516, L. 1973; R.C.M. 1947, 84-1206; amd. Sec. 125, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-105. Quarterly statement and payment of tax

15-59-105. Quarterly statement and payment of tax.
(1) Each person shall, within 30 days after the end of each quarter, make out on forms prescribed by the department of revenue and deliver to the department a statement showing the total number of tons of cement or gypsum produced by the person or used by the person in the manufacture of the respective articles or products enumerated in 15-59-101(2) and 15-59-102 or imported by the person into the state of Montana for sale or use during each month of the quarter and during the whole quarter and other information that the department may require, together with the total amount due to the state as license taxes for the quarter.
(2) The annual license tax as imposed by 15-59-102 must be paid in quarterly installments for the quarters ending March 31, June 30, September 30, and December 31 of each year, and the amount of the license tax due for each quarter must be paid to the department within 30 days after the end of each quarter and at the same time the statement is delivered to the department.
(3) Any person engaged in carrying on a cement production business at more than one place or operating more than one factory or plant in this state may include all locations in one statement.
(4) The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown.
History: (1), (3), (4)En. Sec. 6, Ch. 15, Ex. L. 1921; re-en. Sec. 2361, R.C.M. 1921; re-en. Sec. 2361, R.C.M. 1935; amd. Sec. 6, Ch. 192, L. 1945; amd. Sec. 41, Ch. 516, L. 1973; amd. Sec. 2, Ch. 108, L. 1977; Sec. 84-1207, R.C.M. 1947; (2)En. Sec. 3, Ch. 15, Ex. L. 1921; re-en. Sec. 2358, R.C.M. 1921; re-en. Sec. 2358, R.C.M. 1935; amd. Sec. 3, Ch. 192, L. 1945; amd. Sec. 38, Ch. 516, L. 1973; Sec. 84-1204, R.C.M. 1947; R.C.M. 1947, 84-1204, 84-1207; amd. Sec. 183, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-106. Procedure to estimate tax on failure to file statement -- penalty and interest

15-59-106. Procedure to estimate tax on failure to file statement -- penalty and interest.
(1) If a person fails to file any statement required by 15-59-105 within the time required or fails to pay the tax required by this part on or before the date the payment is due, the department shall, immediately after the time has expired, determine the amounts of the respective articles or products enumerated in 15-59-101(2) and 15-59-102 manufactured or produced by the person within this state or imported by the person into the state during the quarter and during each month of the quarter and shall determine and fix the amount of the license taxes due to the state from the person for the quarter.
(2) The department shall add to the amount of delinquent license taxes penalty and interest as provided in 15-1-216.
(3) The department shall mail to the person required to file a quarterly statement and pay any license tax a letter setting forth the amount of license 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.
(4) A penalty imposed by 15-1-216 may be waived by the department pursuant to 15-1-206.
History: En. Sec. 8, Ch. 15, Ex. L. 1921; re-en. Sec. 2363, R.C.M. 1921; re-en. Sec. 2363, R.C.M. 1935; amd. Sec. 8, Ch. 192, L. 1945; amd. Sec. 42, Ch. 516, L. 1973; amd. Sec. 3, Ch. 108, L. 1977; R.C.M. 1947, 84-1209; amd. Sec. 34, Ch. 439, L. 1981; amd. Sec. 40, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-107. Warrant for distraint

15-59-107. 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 other claim, lien, or demand thereafter filed and recorded.
History: En. 84-1213 by Sec. 4, Ch. 108, L. 1977; R.C.M. 1947, 84-1213; amd. Sec. 35, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-108. Deposit of taxes

15-59-108. Deposit of taxes.
All license taxes collected under the provisions of this part must, in accordance with the provisions of 17-2-124, be deposited to the credit of the general fund of the state.
History: En. Sec. 9, Ch. 15, Ex. L. 1921; re-en. Sec. 2364, R.C.M. 1921; re-en. Sec. 2364, R.C.M. 1935; R.C.M. 1947, 84-1210; amd. Sec. 13, Ch. 455, L. 1993; amd. Sec. 17, Ch. 18, L. 1995; amd. Sec. 9, Ch. 475, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-109. License tax supplemental

15-59-109. License tax supplemental.
The license taxes herein provided for shall be in addition to all taxes and fees now required to be paid by the persons subject to the provisions of this part.
History: En. Sec. 11, Ch. 15, Ex. L. 1921; re-en. Sec. 2366, R.C.M. 1921; re-en. Sec. 2366, R.C.M. 1935; R.C.M. 1947, 84-1212.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-110. Duty to file statement

15-59-110. Duty to file statement.
It shall be unlawful for any person to fail, neglect, or refuse to file any statement or certificate required by 15-59-105 in the manner or within the time herein required or to make such statement false in any particular.
History: En. Sec. 7, Ch. 15, Ex. L. 1921; re-en. Sec. 2362, R.C.M. 1921; re-en. Sec. 2362, R.C.M. 1935; amd. Sec. 7, Ch. 192, L. 1945; R.C.M. 1947, 84-1208.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 59. Cement Taxes › Part 1. Cement and Gypsum Producers › 15-59-112. Deficiency assessment -- review -- penalty and interest

15-59-112. Deficiency assessment -- review -- penalty and interest.
(1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, as provided in 15-1-211, of the additional tax proposed to be assessed. The taxpayer may seek 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. 1, Ch. 14, L. 1983; amd. Sec. 24, Ch. 811, L. 1991; amd. Sec. 41, Ch. 427, L. 1999; amd. Sec. 33, Ch. 594, L. 2005.