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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-109

Prohibition On Tax Return Preparation Services -- Filing Electronic Returns

Official textleg.mt.gov

15-1-109 . 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 .

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In this chapter (40 sections)
  1. 15-1-101 · Definitions
  2. 15-1-102 · Person Defined
  3. 15-1-103 · Disposal Of Tax Records -- Procedure
  4. 15-1-104 · Treasurers To Destroy Certain Tax Records
  5. 15-1-105 · Repealed
  6. 15-1-106 · Federal Tax Return Information
  7. 15-1-107 · Reserved
  8. 15-1-108 · Prohibition On Sales -- Restrictions On Certain Disclosures…
  9. 15-1-109 · Prohibition On Tax Return Preparation Services -- Filing…
  10. 15-1-110 · Rulemaking Authority
  11. 15-1-111 · Repealed
  12. 15-1-112 · Repealed
  13. 15-1-113 · Repealed
  14. 15-1-114 · And 15-1-115 Reserved
  15. 15-1-116 · Manufactured Home Considered As Improvement To Real Property…
  16. 15-1-117 · Repealed
  17. 15-1-118 · Reversal Of Declaration That Manufactured Home Is Real…
  18. 15-1-119 · Classification Of Mobile Home, Manufactured Home, Or…
  19. 15-1-120 · Policy And Purpose
  20. 15-1-121 · Entitlement Share Payment -- Purpose -- Appropriation
  21. 15-1-122 · Fund Transfers
  22. 15-1-123 · Reimbursement For Class Eight Rate Reduction And Exemption…
  23. 15-1-124 · Reimbursement For Loss Of Revenue From Certain Fixed Mill…
  24. 15-1-125 · Through 15-1-139 Reserved
  25. 15-1-140 · Terminated
  26. 15-1-141 · Repealed
  27. 15-1-142 · Terminated
  28. 15-1-143 · Terminated
  29. 15-1-144 · Through 15-1-149 Reserved
  30. 15-1-150 · Digital Assets Taxation
  31. 15-1-201 · Administration Of Revenue Laws
  32. 15-1-202 · Enforcement Of Revenue Laws
  33. 15-1-203 · Study Of Other Tax Systems
  34. 15-1-204 · Consultation With Governor
  35. 15-1-205 · Biennial Report -- Contents
  36. 15-1-206 · Waiver Of Penalties -- Interest
  37. 15-1-207 · Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
  38. 15-1-208 · Signature Alternatives For Electronically Filed Returns
  39. 15-1-209 · Reserved
  40. 15-1-210 · Taxpayer Right To Know -- Centrally Assessed Property
Full table of contents →