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Rule Title: COLLECTION AND DETERMINATION OF FEE FOR PREPAID SUBSCRIBERS
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Department: REVENUE
Chapter: MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES
Subchapter: Emergency Telephone Service
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.31.408    COLLECTION AND DETERMINATION OF FEE FOR PREPAID SUBSCRIBERS

(1) The subscriber who receives wireless services from a prepaid service provider is subject to the 9-1-1 emergency telephone service fee collected and remitted to the Department of Revenue by the service provider.

(2) All prepaid service providers are required to collect the 9-1-1 emergency telephone service fee from subscribers in the following manner.

(a) A prepaid service provider will impose the 9-1-1 emergency telephone service fees established in 10-4-201, MCA on the subscriber using one of the following options:

(i) on a monthly basis, the prepaid service provider will collect the amount of the fees established in 10-4-201, MCA from each active prepaid subscriber whose account balance is equal to or greater than the fees established in 10-4-201, MCA; or

(ii) the prepaid service provider will divide the total intrastate monthly revenue by the average revenue for each prepaid subscriber of the wireless industry to determine the number of active access lines. The number of access lines is then applied to the fees established in 10-4-201, MCA to arrive at the amount of fees paid by the subscriber.

History: 10-4-203, 10-4-212, 15-1-201, MCA; IMP, 10-4-101, 10-4-201, 10-4-211, 10-4-212, MCA; NEW, 2010 MAR p. 759, Eff. 3/26/10.


 

 
MAR Notices Effective From Effective To History Notes
42-2-817 3/26/2010 Current History: 10-4-203, 10-4-212, 15-1-201, MCA; IMP, 10-4-101, 10-4-201, 10-4-211, 10-4-212, MCA; NEW, 2010 MAR p. 759, Eff. 3/26/10.
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