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Rule Title: COMBINED TAX RETURN
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Department: REVENUE
Chapter: LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX
Subchapter: Collection, Reporting, and Payment Requirements for the Seller
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.14.1103    COMBINED TAX RETURN

(1) A seller doing business in multiple locations may elect to file a combined tax return (Form RVT-C) separately stating each location's gross sales, exemptions, and tax.

(2) Prior to filing a combined return, the seller must request in writing this election to the department. This request must include the complete name, address, and permit number of each location that will be included in the combined return.

(3) Upon authorization by the department, the seller can proceed with filing a combined return.

(4) Once the seller elects to file a combined return and has received authorization from the department, the seller cannot elect to file separate returns for each business location in the future without receiving prior approval from the department.

(5) If a location has no revenue to report for a quarter, the seller must include the location in the combined return reporting zero revenue and tax for the quarter.

(6) The seller must identify quarterly a new location that is included in the return.

(7) The seller must identify quarterly which location is no longer included in the combined return.

History: 15-68-801, MCA; IMP, 15-68-502, MCA; NEW, 2010 MAR p. 2755, Eff. 11/27/10.


 

 
MAR Notices Effective From Effective To History Notes
42-2-849 11/27/2010 Current History: 15-68-801, MCA; IMP, 15-68-502, MCA; NEW, 2010 MAR p. 2755, Eff. 11/27/10.
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