Montana § 15-53-139 - Return Required Of Telecommunications Services Providers
Full text of Montana Montana Code Annotated § 15-53-139 — Return Required Of Telecommunications Services Providers, with citation guidance and answers to common questions.
§ 15-53-139. Return Required Of Telecommunications Services Providers
Return required of telecommunications services providers. (1) A return, on a form approved by the department, and payment of the tax for the preceding calendar quarter must be filed with the department on or before 60 days after the end of each calendar quarter in which the tax imposed by this part is payable. Each telecommunications services provider engaged in providing retail telecommunications services in this state that is subject to tax under this part shall file a return. (2) Each telecommunications services provider liable to collect the tax under this part shall keep a record, on a form approved by the department, of all revenue received from providing retail telecommunications services for each quarter. (3) The department may grant a reasonable extension of time for filing the return upon good cause shown.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-53-139
What does Montana Code Annotated § 15-53-139 cover?
Section 15-53-139 ("Return Required Of Telecommunications Services Providers") 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 § 15-53-139?
A common citation format is "Montana Code Annotated § 15-53-139" (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 § 15-53-139 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.