Montana § 15-30-2386 Funding For Administration Of Special Revenue Accounts

Montana Statutes

§ 15-30-2386 — Funding For Administration Of Special Revenue Accounts

Montana·Title 15 TAXATION·Ch. 30 INDIVIDUAL INCOME TAX·Part 23 Specific Tax Credits and Tax Checkoffs

15-30-2386 . Funding for administration of special revenue accounts.

(1)The department shall charge any special revenue account that is funded by means of an income tax checkoff the actual and necessary cost to create the special revenue account and to place the checkoff on the income tax return.

(2)In addition to the charges in subsection (1), the department shall charge each special revenue account funded by means of an income tax checkoff the actual expenses necessary to administer the account. The department's charges may not exceed $3,000 for a tax year.

(3)All charges collected pursuant to subsections (1) and (2) must be deposited in the state general fund.

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15-30-2386 . Funding for administration of special revenue accounts. (1) The department shall charge any special revenue account that is funded by means of an income tax checkoff the actual and necessary cost to create the special revenue account and to place the checkoff on the income tax return.
(2) In addition to the charges in subsection (1), the department shall charge each special revenue account funded by means of an income tax checkoff the actual expenses necessary to administer the account. The department's charges may not exceed $3,000 for a tax year.
(3) All charges collected pursuant to subsections (1) and (2) must be deposited in the state general fund.

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