Montana Code 10-4-205. Refund to provider or seller for excess payment of fee
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10-4-205. Refund to provider or seller for excess payment of fee. If the amount paid by a provider or seller to the department of revenue exceeds the amount of fee owed, the department of revenue shall refund the amount of the excess payment, with interest on the excess payment at the rate of 0.5% a month or fraction of a month from the date of payment of the excess until the date of the refund. A refund may not be made to a provider or seller who fails to claim the refund within 5 years after the due date for filing of the return with respect to which the claim for refund relates.
Terms Used In Montana Code 10-4-205
- Department: means the department of justice provided for in Title 2, chapter 15, part 20. See Montana Code 10-4-101
- Provider: means a public utility, a cooperative telephone company, a wireless provider, a provider of interconnected voice over IP service, a provider of exchange access services, or any other entity that provides access lines. See Montana Code 10-4-101
- Seller: means a person who owns or operates a business that sells prepaid wireless services directly to a subscriber. See Montana Code 10-4-101