Montana § 10-4-204 - Deadlines For Filing Returns
Full text of Montana Montana Code Annotated § 10-4-204 — Deadlines For Filing Returns, with citation guidance and answers to common questions.
§ 10-4-204. Deadlines For Filing Returns
Deadlines for filing returns. (1) The provider or seller collecting the fee under 10-4-201 shall file a return with the department of revenue on or before the last day of the month following the end of each calendar quarter, reporting the amount of fee due on access lines or the amount charged for the prepaid wireless fee during the quarter. Returns are subject to the penalty for false swearing provided in 45-7-202 . (2) When a return of the fee is required, the provider or seller required to make the return shall pay the fee due the department of revenue at the time fixed for filing the return. (3) The provider or seller shall pay the fee based on the net amount billed for the access line fee or the amount charged for the prepaid wireless fee during the quarter. (4) As used in this section, the "net amount billed for the access line fee" and the "amount charged for the prepaid wireless fee" equals the gross amount billed or charged for the service, less deductions made in accordance with 10-4-213 (2), adjustments for uncollectible accounts, refunds, incorrect billings, and other appropriate adjustments.
Frequently Asked Questions About Montana § 10-4-204
What does Montana Code Annotated § 10-4-204 cover?
Section 10-4-204 ("Deadlines For Filing Returns") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 10-4-204?
A common citation format is "Montana Code Annotated § 10-4-204" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 10-4-204 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.