Title 10, Title 10

(1) There is a 9-1-1 program administered by the department. (2) The department shall: (a) allocate and distribute 9-1-1 fees; (b) update the allocation and distribution of 9-1-1 fees in accordance with 10-4-305 and rules adopted pursuant to 10-4-108; (c) provide grants in accord…

(1) The department shall adopt rules to implement the provisions of this chapter. The rules must include but are not limited to: (a) distribution procedures for funding authorized in 10-4-305(1); (b) procedures for grant funding authorized in 10-4-306. The rules for grant funding…

(1) After the department determines baseline next-generation 9-1-1 principles in accordance with rules adopted pursuant to 10-4-108(2) and a statewide 9-1-1 plan, the department shall delegate implementation to local and tribal government entities that host public safety answerin…

(1) Except as provided in subsection (2), a provider and its employees, directors, officers, and agents are not liable for death or injury to any person or for damage to property as a result of developing, adopting, establishing, participating in, implementing, maintaining, or ca…

Nothing in this chapter: (1) relieves a provider or seller from its obligations pursuant to parts 1 through 3 of this chapter, including obligations pursuant to 10-4-201 to collect 9-1-1 fees from customers on a per access line basis; or (2) grants the department the authority to…

(1) At the request of a law enforcement agency officer or employee or other agent of a public safety answering point on behalf of a law enforcement agency who is acting in the course of the official duties of the officer or agent, a commercial mobile service as defined in 47 U.S.…

A public safety answering point must immediately notify a public safety agency with jurisdictional responsibilities of a request for service in the agency's jurisdiction, even when the answering point does not dispatch emergency services, and transfer or relay emergency communica…

(1) Except as provided in 10-4-202 [and for the purpose of 10-4-304(5)]: (a) for 9-1-1 services, which do not include prepaid wireless services, a fee of $1 a month for each access line on each subscriber in the state is imposed; and (b) for prepaid wireless 9-1-1 services, a fee…

The fees imposed by 10-4-201 do not apply to: (1) services that the state is prohibited from taxing under the constitution or laws of the United States or the constitution or laws of the state of Montana; or (2) amounts paid by depositing coins in a public telephone.

A provider or seller responsible for the collection of the fee imposed by 10-4-201 shall keep records, render statements, make returns, and comply with rules adopted by the department of revenue with respect to the fee. Whenever necessary in the judgment of the department of reve…

(1) The provider or seller collecting the fee under 10-4-201 shall file a return with the department of revenue on or before the last day of the month following the end of each calendar quarter, reporting the amount of fee due on access lines or the amount charged for the prepaid…

If the amount paid by a provider or seller to the department of revenue exceeds the amount of fee owed, the department of revenue shall refund the amount of the excess payment, with interest on the excess payment at the rate of 0.5% a month or fraction of a month from the date of…

(1) If the department of revenue determines that the amount of fee, penalty, or interest paid for any year is more than the amount due, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the …

(1) Except as provided in subsection (3), a deficiency may not be assessed or collected with respect to the year for which a return is filed unless the notice of the additional fee proposed to be assessed is mailed within 5 years from the date the return was filed. For purposes o…

(1) A provider or seller required to collect the fee imposed by 10-4-201 holds it in trust for the state of Montana and for the payment of the fees to the department of revenue in the manner and at the time provided by 10-4-204. (2) (a) If a provider or seller required to collect…

Unless the context requires otherwise, the provisions of Title 15 referring to the audit and examination of reports and returns, determination of deficiency assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences, appeals to the departmen…

(1) (a) Except as provided in subsections (1)(d) and (3), a seller shall collect the fee imposed pursuant to 10-4-201(1)(b) from the subscriber for each transaction occurring in Montana. (b) The fee imposed pursuant to 10-4-201(1)(b) must be stated separately on an invoice, recei…

(1) The prepaid wireless 9-1-1 fee collected pursuant to 10-4-201(1)(b) is the liability of the consumer and not of the seller, except that the seller is liable to remit the prepaid wireless 9-1-1 fee that the seller collects from consumers to the department of revenue in accorda…

(Temporary) Establishment of 9-1-1 accounts. (1) There is established in the state special revenue fund accounts for fees collected for 9-1-1 services pursuant to 10-4-201. (2) Except as provided in subsection (5), funds in the accounts are statutorily appropriated to the departm…

(1) The department shall allocate and distribute the total quarterly balance of the account provided for in 10-4-304(2)(a) to local and tribal government entities that host public safety answering points based on rules adopted by the department in accordance with 10-4-108(3). (2)…

(1) The department shall, in consultation with the 9-1-1 advisory council created pursuant to 10-4-105, award competitive grants annually using the account established pursuant to 10-4-304(2)(b) for private telecommunications providers and for local and tribal government entities…

(Temporary) 9-1-1 GIS mapping account created -- source of funding -- use of account. (1) There is an account in the state special revenue fund to be known as the 9-1-1 GIS mapping fund. (2) There must be deposited in the account: (a) money received from legislative allocations a…