Montana Code 15-30-2386. Funding for administration of special revenue accounts
15-30-2386. Funding for administration of special revenue accounts. (1) The department shall charge any special revenue account that is funded by means of an income tax checkoff the actual and necessary cost to create the special revenue account and to place the checkoff on the income tax return.
Terms Used In Montana Code 15-30-2386
- 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
(2)In addition to the charges in subsection (1), the department shall charge each special revenue account funded by means of an income tax checkoff the actual expenses necessary to administer the account. The department’s charges may not exceed $3,000 for a tax year.
(3)All charges collected pursuant to subsections (1) and (2) must be deposited in the state general fund.