Montana § 10-4-212 Provider Or Seller Considered Taxpayer Under Provisions For Fee

Montana Statutes

§ 10-4-212 — Provider Or Seller Considered Taxpayer Under Provisions For Fee

Montana § 10-4-212

Title 10MILITARY AFFAIRS AND DISASTER AND EMERGENCY SERVICES

Ch. 4STATE EMERGENCY TELEPHONE SYSTEM

Part 2Funding

This text of Montana § 10-4-212 (Provider Or Seller 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. § 10-4-212 (2026).

Text

10-4-212 . Provider or seller 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, interest, jeopardy assessments, warrants, conferences, appeals to the department of revenue, appeals to the Montana tax appeal board, and procedures relating to those provisions apply to this part as if the fee were a tax imposed upon or measured by net income. The provisions apply to the subscriber, as defined in 10-4-101 (21)(a), liable for the fee and to the provider or seller required to collect the fee. Any amount collected and required to be remitted to the department of revenue is considered a tax upon the prov

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10-4-212 . Provider or seller 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, interest, jeopardy assessments, warrants, conferences, appeals to the department of revenue, appeals to the Montana tax appeal board, and procedures relating to those provisions apply to this part as if the fee were a tax imposed upon or measured by net income. The provisions apply to the subscriber, as defined in 10-4-101 (21)(a), liable for the fee and to the provider or seller required to collect the fee. Any amount collected and required to be remitted to the department of revenue is considered a tax upon the provider required to collect it, and that provider or seller is considered a taxpayer.