Montana Code 15-53-135. Separate statement of tax — no advertising to absorb or refund tax
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15-53-135. Separate statement of tax — no advertising to absorb or refund tax. (1) The excise tax imposed by this part must be separately stated on the end-user customer’s bill or statement.
Terms Used In Montana Code 15-53-135
- 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
- Telecommunications services provider: means a person providing retail telecommunications services. See Montana Code 15-53-129
(2)A telecommunications services provider may not advertise, hold out, or state to the public or to any customer that the tax imposed by this part will be absorbed or refunded.