Montana Code 15-53-156. Retail telecommunications excise tax revenue
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15-53-156. Retail telecommunications excise tax revenue. After retaining an allowance for refunds, retail telecommunications excise tax revenue collected by the department must, in accordance with the provisions of 17-2-124, be deposited in the state general fund.
Terms Used In Montana Code 15-53-156
- Retail telecommunications: means , except as provided in subsection (10)(b), the two-way transmission of voice, image, data, or other information over wire, cable, fiber optics, microwave, radio, satellite, or similar facilities that originates or terminates in this state and is charged to a customer with a Montana service address. See Montana Code 15-53-129
- 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