Montana § 15-1-109 - Prohibition On Tax Return Preparation Services -- Filing Electronic Returns
Full text of Montana Montana Code Annotated § 15-1-109 — Prohibition On Tax Return Preparation Services -- Filing Electronic Returns, with citation guidance and answers to common questions.
§ 15-1-109. Prohibition On Tax Return Preparation Services -- Filing Electronic Returns
Prohibition on tax return preparation services -- filing electronic returns. The department may not provide electronic individual income tax preparation services. However, the department may provide for the filing of electronic individual income tax forms that include mathematical computations of line items on the electronic forms. The department is encouraged to increase the use of electronic tax filing. This section does not affect the department's responsibilities to provide taxpayer services under 15-1-222 .
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-1-109
What does Montana Code Annotated § 15-1-109 cover?
Section 15-1-109 ("Prohibition On Tax Return Preparation Services -- Filing Electronic 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 § 15-1-109?
A common citation format is "Montana Code Annotated § 15-1-109" (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 § 15-1-109 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.