Mont. Code § 10-4-212
Unless the context requires otherwise, the provisions of Title 15 referring to the audit and examination of reports and returns, determination of deficiency assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences, appeals to the department of revenue, appeals to the Montana tax appeal board, and procedures relating to those provisions apply to this part as if the fee were a tax imposed upon or measured by net income. The provisions apply to the subscriber, as defined in 10-4-101(21)(a), liable for the fee and to the provider or seller required to collect the fee. Any amount collected and required to be remitted to the department of revenue is considered a tax upon the provider required to collect it, and that provider or seller is considered a taxpayer.
§ 10-4-212, MCA