Montana § 53-19-319 Service Provider Considered Taxpayer Under Provisions For Fee

Montana Statutes

§ 53-19-319 — Service Provider Considered Taxpayer Under Provisions For Fee

Montana § 53-19-319

Title 53SOCIAL SERVICES AND INSTITUTIONS

Ch. 19PHYSICALLY DISABLED

Part 3Telecommunications Services

This text of Montana § 53-19-319 (Service Provider Considered Taxpayer Under Provisions For Fee) 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. § 53-19-319 (2026).

Text

53-19-319 . Service provider considered taxpayer under provisions for fee. Unless the context requires otherwise, the provisions of Title 15 referring to the audit and examination of reports and returns, determination of deficiency assessments, claims for refunds, penalties and interest, jeopardy assessments, warrants, conferences, appeals to the department, appeals to the Montana tax appeal board, and procedures relating to the application of this part apply as if the fee imposed in this part were a tax imposed upon or measured by net income. The provisions apply to the subscriber liable for the fee and to the service provider required to collect the fee. Any amount collected and required to be remitted to the department is considered a tax upon the service provider required to collect it

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53-19-319 . Service provider considered taxpayer under provisions for fee. Unless the context requires otherwise, the provisions of Title 15 referring to the audit and examination of reports and returns, determination of deficiency assessments, claims for refunds, penalties and interest, jeopardy assessments, warrants, conferences, appeals to the department, appeals to the Montana tax appeal board, and procedures relating to the application of this part apply as if the fee imposed in this part were a tax imposed upon or measured by net income. The provisions apply to the subscriber liable for the fee and to the service provider required to collect the fee. Any amount collected and required to be remitted to the department is considered a tax upon the service provider required to collect it, and the service provider is considered a taxpayer.