Montana Code 53-19-315. Records — audit
53-19-315. Records — audit. (1) Each service provider required to collect the fee provided for in 53-19-311 shall maintain and have available for inspection by the department books, ledgers, registers, or other documents showing the collection of the fee for telecommunications access services and specialized telecommunications equipment for persons with disabilities for the preceding 5 years or until any dispute or litigation concerning the fees is resolved, whichever is later.
Terms Used In Montana Code 53-19-315
- Committee: means the committee on telecommunications access services for persons with disabilities established in 2-15-2212. See Montana Code 53-19-302
- Department: means the department of revenue. See Montana Code 53-19-302
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Program: means the program established in 53-19-306. See Montana Code 53-19-302
- Service provider: means an entity that offers services to subscribers in Montana to allow two or more persons in different locations to communicate orally, without regard to the technology or medium the entity uses to provide the telecommunications service, and access to telecommunications relay service. See Montana Code 53-19-302
- Specialized telecommunications equipment: means any telecommunications device that enables or assists a person with a disability to communicate with others by means of the public switched telephone network or internet protocol-enabled voice communications service. See Montana Code 53-19-302
- Telecommunications: means the transmission, between or among points specified by the user, of information of the user's choosing without a change in the form or content of the information upon receipt. See Montana Code 53-19-302
(2)At the request of the committee or on its own initiative, the department or a third party designated by the department may audit the records of any service provider to ensure proper accounting of all fees billed and collected pursuant to 53-19-311. Any expenses of the audit must be paid by the program.