Rule: 42.14.1101	Prev     Up     Next
	Rule Title: WHO MUST COLLECT THE TAX FROM THE USER AND FILE RETURNS

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Department:	REVENUE
Chapter:	LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX
Subchapter:	Collection, Reporting, and Payment Requirements for the Seller
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

42.14.1101    WHO MUST COLLECT THE TAX FROM THE USER AND FILE RETURNS   (REPEALED)

(See the Transfer and Repeal Table)

History: 15-68-801, MCA; IMP, 15-68-101, 15-68-102, 15-68-501, MCA; NEW, 2010 MAR p. 2755, Eff. 11/27/10; REP, 2022 MAR p. 248, Eff. 2/12/22.