Montana § 15-1-109 Prohibition On Tax Return Preparation Services -- Filing Electronic Returns

Montana Statutes

§ 15-1-109 — Prohibition On Tax Return Preparation Services -- Filing Electronic Returns

Montana § 15-1-109

Title 15TAXATION

Ch. 1TAX ADMINISTRATION

Part 1General Provisions

This text of Montana § 15-1-109 (Prohibition On Tax Return Preparation Services -- Filing Electronic Returns) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-1-109 (2026).

Text

15-1-109 . Prohibition on tax return preparation services -- filing electronic returns. The department may not provide electronic individual income tax preparation services. However, the department may provide for the filing of electronic individual income tax forms that include mathematical computations of line items on the electronic forms. The department is encouraged to increase the use of electronic tax filing. This section does not affect the department's responsibilities to provide taxpayer services under 15-1-222 .

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15-1-109 . Prohibition on tax return preparation services -- filing electronic returns. The department may not provide electronic individual income tax preparation services. However, the department may provide for the filing of electronic individual income tax forms that include mathematical computations of line items on the electronic forms. The department is encouraged to increase the use of electronic tax filing. This section does not affect the department's responsibilities to provide taxpayer services under 15-1-222 .