Montana § 15-65-112 Collection And Reporting

Montana Statutes

§ 15-65-112 — Collection And Reporting

Montana·Title 15 TAXATION·Ch. 65 LODGING FACILITY USE TAX·Part 1 General Provisions

15-65-112 . Collection and reporting.

(1)The seller of accommodations shall collect the tax imposed by 15-65-111 .

(2)The seller shall report to the department of revenue, at the end of each calendar quarter, the gross receipts collected during that quarter attributable to the sales price paid by the purchaser. The report is due on or before the last day of the month following the end of the calendar quarter and must be accompanied by a payment in an amount equal to the tax required to be collected under this section.

Free access — add to your briefcase to read the full text and ask questions with AI

15-65-112 . Collection and reporting. (1) The seller of accommodations shall collect the tax imposed by 15-65-111 .
(2) The seller shall report to the department of revenue, at the end of each calendar quarter, the gross receipts collected during that quarter attributable to the sales price paid by the purchaser. The report is due on or before the last day of the month following the end of the calendar quarter and must be accompanied by a payment in an amount equal to the tax required to be collected under this section.

Montana § 15-65-112 (Collection And Reporting) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.