Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-70-112
Definitions
15-70-112 . Definitions. As used in this chapter, the following definitions apply:
# (1)
"Department" means the department of transportation as provided for in 2-15-2501 .
# (2)
"Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.
# (3)
"Taxes" means the taxes provided for in this chapter.
# (4)
"Total remittance" means taxes, interest, and penalties collected under this chapter and cleanup fees collected by the department as provided in 75-11-314 .
Source: view the official text
In this chapter (40 sections)
- 15-70-101 · Disposition Of Funds
- 15-70-102 · Allocation Of Funds -- Participation In Railroad Grade…
- 15-70-103 · Time Of Mailing And Filing
- 15-70-104 · Rules To Be Established By Department
- 15-70-105 · Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
- 15-70-106 · And 15-70-107 Reserved
- 15-70-108 · Payment Of Taxes By Negotiable Instrument
- 15-70-109 · Reserved
- 15-70-110 · Authority To Collect Delinquent Motor Fuel Taxes -- Offset…
- 15-70-111 · Judicial Review And Appeals
- 15-70-112 · Definitions
- 15-70-113 · Total Remittance Payable By Electronic Funds Transfer
- 15-70-114 · Electronic Filing Of Tax Returns And Required Information
- 15-70-115 · Rules
- 15-70-116 · Through 15-70-120 Reserved
- 15-70-121 · International Fuel Tax Agreement
- 15-70-122 · Collection Of Fuel Tax
- 15-70-123 · Report By Unlicensed Fuel Dealer -- Definition -- Penalty
- 15-70-124 · Agreements With Other Governmental Entities Relating To…
- 15-70-125 · Highway Nonrestricted Account
- 15-70-126 · Highway Restricted Account
- 15-70-127 · Repealed
- 15-70-128 · Local Government Road Construction And Maintenance…
- 15-70-129 · Reserved
- 15-70-130 · Repealed
- 15-70-131 · Securing Access To Federal Expenditures To Repair Montana…
- 15-70-132 · Local Road And Bridge Account -- Appropriation
- 15-70-201 · Repealed
- 15-70-202 · Repealed
- 15-70-203 · Repealed
- 15-70-204 · Repealed
- 15-70-205 · Repealed
- 15-70-206 · Repealed
- 15-70-207 · Repealed
- 15-70-208 · Repealed
- 15-70-209 · Repealed
- 15-70-210 · Repealed
- 15-70-211 · Repealed
- 15-70-212 · Repealed
- 15-70-213 · Through 15-70-220 Reserved