{"data":{"id":"us-mt/15-53-135","jurisdiction":"us-mt","citation":"15-53-135","heading":"Separate statement of tax -- no advertising to absorb or refund tax.","body":"(1) The excise tax imposed by this part must be separately stated on the end-user customer's bill or statement.\n(2) A telecommunications services provider may not advertise, hold out, or state to the public or to any customer that the tax imposed by this part will be absorbed or refunded.","path":["TITLE 15. TAXATION","CHAPTER 53. RETAIL TELECOMMUNICATIONS EXCISE TAX","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0530/part_0010/section_0350/0150-0530-0010-0350.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:41Z","sha256":"e895bf036133462f3a97af81c8a76ea6a21f200eb80852499b07e60c55160ae7","source_id":"us-mt","stale":false,"prev":"us-mt/15-53-133","next":"us-mt/15-53-136"},"notice":"GroundRules: Original legal text. Not legal advice."}