{"data":{"id":"us-mt/15-53-138","jurisdiction":"us-mt","citation":"15-53-138","heading":"Rural telephone cooperatives and rural electric cooperatives -- subject to excise tax.","body":"(1) Rural telephone cooperatives or rural electric cooperatives providing retail telecommunications services in an area served by an incumbent local exchange carrier, as defined in 69-3-803, that is not a cooperative shall collect the retail telecommunications excise tax imposed by this part from customers in the incumbent local exchange carrier's service area.\n(2) An incumbent local exchange carrier that is not a cooperative providing retail telecommunications services in an area served by a rural telephone cooperative is not required to collect the retail telecommunications excise tax imposed by this part from customers in the rural telephone cooperative service area.","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_0380/0150-0530-0010-0380.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:42Z","sha256":"fa270332166bb68f1d650406d21df4a58cbe004a775890cb09692af9b8f12491","source_id":"us-mt","stale":false,"prev":"us-mt/15-53-137","next":"us-mt/15-53-139"},"notice":"GroundRules: Original legal text. Not legal advice."}