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![handle is hein.sag/sagmt0063 and id is 1 raw text is: VOLUME NO. 55
FEES - The Legislature has not authorized the State to collect 9-1-1 fees for prepaid
wireless services purchased from independent retail stores;
REVENUE, DEPARTMENT OF - Absent legislative authority, the Department of
Revenue cannot promulgate rules to allow for the collection of the 9-1-1 fees on the sales
of prepaid wireless purchased from independent retail stores;
STATUTORY CONSTRUCTION - Montana law provides that when a taxing statute is
susceptible of two meanings, it is ambiguous and should be strictly construed against the
taxing authority and in a light most favorable to the taxpayer;
ADMINISTRATIVE RULES OF MONTANA - Sections 42.31.401, 42.31.406,
42.31.407, 42.31.408, 42.31.409;
MONTANA CODE ANNOTATED - Sections 1-2-10, 10-4-101(24), 10-4-201, (1), (a),
(b), (c), (2), (3), (4), 10-4-202, 10-4-203, 10-4-204(3), (4), 15-53-127 to -156, 53-19-311.
HELD: The Legislature has not authorized the State to collect 9-1-1 fees for
prepaid wireless services purchased from independent retail stores. Absent
this legislative authority, the Department of Revenue cannot promulgate
rules to allow for the collection of the fees on these sales.
January 16, 2014
Representative Mark Blasdel
Speaker of the House
P.O. Box 291
Somers, MT 59932-0291
Dear Speaker Blasdel:
[Pl] You have requested my opinion as to two questions which I have restated below:
1. Does Mont. Code Ann. § 10-4-201 apply to amounts charged for
prepaid wireless services that are not purchased pursuant to monthly
contracts with providers but instead are purchased on an as needed
basis by purchasers from independent retail stores?
OPINION NO. 2](ViewImageLocal?handle=hein.sag/sagmt0063&div=1&collection=&method=preview&ext=.png&size=3)