Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-27-106
Audit -- Records
15-27-106 . (Temporary -- effective on occurrence of contingency) Audit -- records.
# (1)
The department may audit the records and other documents of an ambulance provider to ensure that the proper assessment fee has been collected.
# (2)
The department may require the ambulance provider to provide records and other documentation, including books, ledgers, and registers, necessary for the department to verify the proper amount of the assessment fee paid.
# (3)
An ambulance provider shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate how the ambulance provider's net operating revenue was calculated. The ambulance provider shall maintain the records for at least 5 years from the date the report is due. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see chapter compiler's comment; terminates June 30, 2033--sec. 21, Ch. 420, L. 2025.)
Source: view the official text
In this chapter (13 sections)
- 15-27-101 · Definitions
- 15-27-102 · Ambulance Provider Assessment Fee
- 15-27-103 · Relation To Other Taxes And Fees
- 15-27-104 · Rulemaking Authority
- 15-27-105 · Reporting And Collection Of Assessment Fee
- 15-27-106 · Audit -- Records
- 15-27-107 · Periods Of Limitation
- 15-27-108 · Penalty And Interest For Delinquent Fee
- 15-27-109 · Estimated Assessment Fee On Failure To File
- 15-27-110 · Deficiency Assessment -- Penalty And Interest -- Hearing
- 15-27-111 · Closing Agreements
- 15-27-112 · Credit For Overpayment -- Interest On Overpayment
- 15-27-113 · Warrant For Distraint