Montana Code 10-4-203. Provider and seller required to maintain record of collections
10-4-203. Provider and seller required to maintain record of collections. A provider or seller responsible for the collection of the fee imposed by 10-4-201 shall keep records, render statements, make returns, and comply with rules adopted by the department of revenue with respect to the fee. Whenever necessary in the judgment of the department of revenue, it may require the provider, seller, or subscriber, as defined in 10-4-101(21)(a), to make returns, render statements, or keep records sufficient to show whether there is liability for the fee.
Terms Used In Montana Code 10-4-203
- Department: means the department of justice provided for in Title 2, chapter 15, part 20. See Montana Code 10-4-101
- Provider: means a public utility, a cooperative telephone company, a wireless provider, a provider of interconnected voice over IP service, a provider of exchange access services, or any other entity that provides access lines. See Montana Code 10-4-101
- Seller: means a person who owns or operates a business that sells prepaid wireless services directly to a subscriber. See Montana Code 10-4-101
- Subscriber: means :
(a)an end user who has an access line or who contracts with a wireless provider for commercial mobile radio services; or
(b)a customer who purchases prepaid wireless services from a seller in a transaction. See Montana Code 10-4-101