Mont. Code Ann. § 15-1-109
This is the official text of Mont. Code Ann. § 15-1-109, part of Montana’s Code Ann — part of the compiled statutory law of Montana, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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15-1-109 Prohibition on tax return preparation services -- filing electronic returns
Official statutory text
15-1-109 . Prohibition on tax return preparation services -- filing electronic returns. 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 .
Status: in_force · Read it on the official government site
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