Montana charges each service subscriber paying for exchange access line service a monthly fee for each access line.

The fee doesn't apply to service subscribers the state is prohibited from taxing, such as

• The federal government
• Tribal governments
• Enrolled members of an Indian tribe residing on their own reservation

Fees

Montana charges $0.10 per month on each access line on each service subscriber in the state.

Reporting and Payment Options

• File and pay using our TransAction Portal (TAP) or
• Make an ACH Credit Payment

Due Dates

Reports and payments are due by the last day of the month following the end of the calendar quarter:

First Quarter	April 30
Second Quarter	July 31
Third Quarter	October 31
Fourth Quarter	January 31

Penalties and Interest

The TDD Telecommunications Service Fee is subject to uniform penalties and interest.

Revenue Distribution

The TDD telecommunications fee goes to a state special revenue fund for the physically disabled unable to use traditional telecommunications equipment. The special revenue fund provides telecommunication devices for the deaf (TDD).

Related Laws

• 53-19-301 through 53-19-319, MCA