Montana § 15-70-714 - Returns Required -- Payment
Full text of Montana Montana Code Annotated § 15-70-714 — Returns Required -- Payment, with citation guidance and answers to common questions.
§ 15-70-714. Returns Required -- Payment
Returns required -- payment. (1) For the purpose of determining the amount of liability for the tax due under this part, an alternative fuel dealer shall file with the department a quarterly tax return on forms prescribed by the department. (2) The dealer shall file the return on or before the last day of the next calendar month following the quarter to which it relates. For good cause, the department may grant a taxpayer a reasonable extension of time for filing, but the extension may not exceed 30 days. (3) The tax return must be accompanied by payment of the amount of tax due under 15-70-711 for alternative fuel sold during the preceding quarter.
Frequently Asked Questions About Montana § 15-70-714
What does Montana Code Annotated § 15-70-714 cover?
Section 15-70-714 ("Returns Required -- Payment") 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 § 15-70-714?
A common citation format is "Montana Code Annotated § 15-70-714" (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 § 15-70-714 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.