{"data":{"id":"us-mt/15-1-109","jurisdiction":"us-mt","citation":"15-1-109","heading":"Prohibition on tax return preparation services -- filing electronic returns.","body":"The department may not provide electronic individual income tax preparation services. However, the department may provide for the filing of electronic individual income tax forms that include mathematical computations of line items on the electronic forms. The department is encouraged to increase the use of electronic tax filing. This section does not affect the department's responsibilities to provide taxpayer services under 15-1-222.","path":["TITLE 15. TAXATION","CHAPTER 1. TAX ADMINISTRATION","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0010/part_0010/section_0090/0150-0010-0010-0090.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:36Z","sha256":"966ea114eaa948e621aa639a760e1c3344d5de73436778a18d9f03c32ec6c420","source_id":"us-mt","stale":false,"prev":"us-mt/15-1-108","next":"us-mt/15-1-110"},"notice":"GroundRules: Original legal text. Not legal advice."}