Montana § 10-4-203 Provider And Seller Required To Maintain Record Of Collections

Montana Statutes

§ 10-4-203 — Provider And Seller Required To Maintain Record Of Collections

Montana § 10-4-203

Title 10MILITARY AFFAIRS AND DISASTER AND EMERGENCY SERVICES

Ch. 4STATE EMERGENCY TELEPHONE SYSTEM

Part 2Funding

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Bluebook

Mont. Code Ann. § 10-4-203 (2026).

Text

10-4-203 . Provider and seller required to maintain record of collections. A provider or seller responsible for the collection of the fee imposed by 10-4-201 shall keep records, render statements, make returns, and comply with rules adopted by the department of revenue with respect to the fee. Whenever necessary in the judgment of the department of revenue, it may require the provider, seller, or subscriber, as defined in 10-4-101 (21)(a), to make returns, render statements, or keep records sufficient to show whether there is liability for the fee.

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10-4-203 . Provider and seller required to maintain record of collections. A provider or seller responsible for the collection of the fee imposed by 10-4-201 shall keep records, render statements, make returns, and comply with rules adopted by the department of revenue with respect to the fee. Whenever necessary in the judgment of the department of revenue, it may require the provider, seller, or subscriber, as defined in 10-4-101 (21)(a), to make returns, render statements, or keep records sufficient to show whether there is liability for the fee.