Montana Code 15-70-114. Electronic filing of tax returns and required information
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15-70-114. Electronic filing of tax returns and required information. The department may require a person, including an importer, exporter, common carrier, private carrier, or contract carrier, who receives or dispenses fuel and who is licensed or not licensed under this chapter, to file tax returns and information required by the department in an approved, computer-generated, magnetic media data format.
Terms Used In Montana Code 15-70-114
- Contract: A legal written agreement that becomes binding when signed.
- Department: means the department of transportation as provided for in 2-15-2501. See Montana Code 15-70-112
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201