Montana § 15-65-112 Collection And Reporting

Montana Statutes

§ 15-65-112 — Collection And Reporting

Montana § 15-65-112

Title 15TAXATION

Ch. 65LODGING FACILITY USE TAX

Part 1General Provisions

This text of Montana § 15-65-112 (Collection And Reporting) 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. § 15-65-112 (2026).

Text

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.