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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-65-112

Collection And Reporting

Official textleg.mt.gov

15-65-112 . Collection and reporting.

# (1)

The seller of accommodations shall collect the tax imposed by 15-65-111 .

# (2)

The seller shall report to the department of revenue, at the end of each calendar quarter, the gross receipts collected during that quarter attributable to the sales price paid by the purchaser. The report is due on or before the last day of the month following the end of the calendar quarter and must be accompanied by a payment in an amount equal to the tax required to be collected under this section.

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In this chapter (16 sections)
  1. 15-65-101 · Definitions
  2. 15-65-102 · Rulemaking Authority
  3. 15-65-103 · Through 15-65-110 Reserved
  4. 15-65-111 · Tax Rate
  5. 15-65-112 · Collection And Reporting
  6. 15-65-113 · Audits -- Records
  7. 15-65-114 · Seller's Permit -- Application To Department -- Collection…
  8. 15-65-115 · Failure To Pay Or File -- Penalty And Interest -- Review --…
  9. 15-65-116 · Credit For Overpayment -- Interest On Overpayment
  10. 15-65-117 · Through 15-65-120 Reserved
  11. 15-65-121 · Distribution Of Tax Proceeds
  12. 15-65-122 · Qualification Of Nonprofit Entities For Receipt Of Funds --…
  13. 15-65-123 · Through 15-65-130 Reserved
  14. 15-65-131 · State Agencies To Account For In-State Lodging Expenditures
  15. 15-65-132 · Through 15-65-135 Reserved
  16. 15-65-136 · Terminated
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