Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-23-301
Officers Of Certain Public Utility Companies To Furnish Statement To Department
15-23-301 . Officers of certain public utility companies to furnish statement to department. The president, secretary, or managing agent of a corporation or any other officer that the department may designate and each person or association of persons owning or operating a telegraph, telephone, microwave, or electric power or transmission line, a natural gas distribution utility, a rate-regulated natural gas transmission or oil transmission pipeline regulated by the public service commission or the federal energy regulatory commission, a common carrier pipeline as defined in 69-13-101 , or any canal, ditch, flume, or other property, other than real estate not included in a right-of-way, that constitutes a single and continuous property throughout more than one county or state, shall each year furnish the department with a statement, signed and sworn to by one of the officers or by the person or one of the persons forming the association, showing in detail for the year ending on December 31 immediately preceding:
# (1)
the whole number of miles of property in the state and, if the property is partly out of the state, the whole number of miles outside of the state and the whole number of miles within the state owned or operated by the corporation, person, or association;
# (2)
the total value of the entire property and plant, both within and outside of the state, and the total value of that portion of the property and plant within the state;
# (3)
a complete description of the property within the state, giving the points of entrance into and the points of exit from the state and the points of entrance into and the points of exit from each county, with a statement of the total number of miles in each county in the state;
# (4)
other information regarding the property as may be required by the department.
Source: view the official text
In this chapter (40 sections)
- 15-23-106 · Report To The Counties
- 15-23-107 · Amended Assessment
- 15-23-108 · Rulemaking Authority
- 15-23-109 · And 15-23-110 Reserved
- 15-23-111 · Centrally Administered Tax-Exempt Property
- 15-23-112 · Through 15-23-114 Reserved
- 15-23-115 · Interest
- 15-23-116 · Statute Of Limitations
- 15-23-201 · Renumbered 15-23-204
- 15-23-202 · Renumbered 15-23-205
- 15-23-203 · Definitions Relating To Taxes
- 15-23-204 · Assessment Of Railroads
- 15-23-205 · Assessment -- How Made
- 15-23-206 · Through 15-23-210 Reserved
- 15-23-211 · Definitions
- 15-23-212 · Annual Report
- 15-23-213 · Assessment -- Allocation -- Taxable Value
- 15-23-214 · Determination Of Tax -- Payment -- Penalty And Interest
- 15-23-215 · Deposit Of Taxes
- 15-23-216 · Lien -- Collection Actions
- 15-23-301 · Officers Of Certain Public Utility Companies To Furnish…
- 15-23-302 · Repealed
- 15-23-303 · Assessment Of Property -- Apportionment To Counties
- 15-23-401 · Definitions
- 15-23-402 · Report By Airline Company
- 15-23-403 · Determination Of Value -- Exception For New Aircraft And…
- 15-23-501 · Taxation Of Mines
- 15-23-502 · Net Proceeds Tax -- Statement Of Yield
- 15-23-503 · Net Proceeds -- How Computed
- 15-23-504 · Lien Of Tax And Penalty
- 15-23-505 · Assessment Of Royalties
- 15-23-506 · False Or Fraudulent Reports
- 15-23-507 · Taxation And Payment On Royalty Interests
- 15-23-508 · Lien Of Tax -- Enforcement Of Payment
- 15-23-509 · Repealed
- 15-23-510 · Through 15-23-514 Reserved
- 15-23-515 · Net Proceeds For Talc -- Statement -- Value
- 15-23-516 · Net Proceeds For Vermiculite -- Statement -- Value
- 15-23-517 · Net Proceeds For Limestone -- Statement -- Value
- 15-23-518 · Net Proceeds For Industrial Garnets And Byproducts --…