§ 15-68-501 Liability for payment of tax — security for retailer without place of business — penalty
§ 15-68-502 Returns — payment — authority of department
§ 15-68-505 Credit for taxes paid on worthless accounts — taxes paid if account collected
§ 15-68-506 Credit — out-of-state taxes
§ 15-68-510 Vendor allowance
§ 15-68-511 reserved
§ 15-68-512 Security — limitations — sale of security deposit at auction — bond
§ 15-68-513 Examination of return — adjustments — penalty and interest — delivery of notices and demands
§ 15-68-514 Penalties and interest for violation
§ 15-68-515 reserved
§ 15-68-516 Authority to collect delinquent taxes
§ 15-68-517 Interest on deficiency
§ 15-68-520 Limitations
§ 15-68-525 Refunds — interest — limitations
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Terms Used In Montana Code > Title 15 > Chapter 68 > Part 5 - Returns and Payment

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Knowingly: means only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See Montana Code 1-1-204
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Property: means real and personal property. See Montana Code 1-1-205
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Writing: includes printing. See Montana Code 1-1-203