Montana Code 10-4-212. Provider or seller considered taxpayer under provisions for fee
10-4-212. Provider or seller considered taxpayer under provisions for fee. Unless the context requires otherwise, the provisions of Title 15 referring to the audit and examination of reports and returns, determination of deficiency assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences, appeals to the department of revenue, appeals to the Montana tax appeal board, and procedures relating to those provisions apply to this part as if the fee were a tax imposed upon or measured by net income. The provisions apply to the subscriber, as defined in 10-4-101(21)(a), liable for the fee and to the provider or seller required to collect the fee. Any amount collected and required to be remitted to the department of revenue is considered a tax upon the provider required to collect it, and that provider or seller is considered a taxpayer.
Terms Used In Montana Code 10-4-212
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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
- Subscriber: means :
(a)an end user who has an access line or who contracts with a wireless provider for commercial mobile radio services; or
(b)a customer who purchases prepaid wireless services from a seller in a transaction. See Montana Code 10-4-101