Montana Statutes
§ 15-68-510 — Vendor Allowance
Montana § 15-68-510
This text of Montana § 15-68-510 (Vendor Allowance) 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. § 15-68-510 (2026).
Text
15-68-510 . Vendor allowance.
(1)A person filing a timely return under 15-68-502 may claim a quarterly vendor allowance for each permitted location in the amount of 5% of the tax determined to be payable to the state.
(2)The allowance may be deducted on the return.
(3)A person that files a return or payment after the due date for the return or payment may not claim a vendor allowance.
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Legislative History
En. Sec. 26, Ch. 544, L. 2003; amd. Sec. 10, Ch. 459, L. 2019.
Nearby Sections
15
§ 15-68-101
Definitions§ 15-68-103
Presumption Of Taxability -- Value -- Rules§ 15-68-104
And 15-68-105 Reserved§ 15-68-107
Liability Of User For Payment Of Use Tax§ 15-68-108
And 15-68-109 Reserved§ 15-68-110
Collection Of Sales Tax And Use Tax -- Listing Of Business Locations And Agents -- Severability§ 15-68-202
Nontaxable Transaction Certificate -- Form§ 15-68-203
Through 15-68-205 Reserved§ 15-68-206
Exemption -- Government Agencies§ 15-68-208
Nontaxability -- Sale Of Property For ResaleCite This Page — Counsel Stack
Bluebook (online)
Montana § 15-68-510, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/68/15-68-510.