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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-72-106

Collection Of Wholesale Energy Transaction Tax -- Disposition Of Revenue

Official textleg.mt.gov

15-72-106 . Collection of wholesale energy transaction tax -- disposition of revenue.

# (1)

A transmission services provider shall collect the tax imposed under 15-72-104 from the taxpayer and pay the tax collected to the department. If the transmission services provider collects a tax in excess of the tax imposed by 15-72-104 , both the tax and the excess must be remitted to the department.

# (2)

A self-assessing distribution services provider is subject to the provisions of this part.

# (3)

The wholesale energy transaction tax collected under this part must, in accordance with the provisions of 17-2-124 , be deposited in the general fund.

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In this chapter (17 sections)
  1. 15-72-101 · Short Title
  2. 15-72-102 · Legislative Findings And Declaration Of Purpose
  3. 15-72-103 · Definitions
  4. 15-72-104 · Wholesale Energy Transaction Tax -- Rate Of Tax --…
  5. 15-72-105 · Multistate Exemption
  6. 15-72-106 · Collection Of Wholesale Energy Transaction Tax --…
  7. 15-72-107 · Through 15-72-109 Reserved
  8. 15-72-110 · Returns -- Payment -- Authority Of Department
  9. 15-72-111 · Examination Of Return -- Adjustments -- Delivery Of Notices…
  10. 15-72-112 · Penalties And Interest For Violation
  11. 15-72-113 · Authority To Collect Delinquent Taxes
  12. 15-72-114 · Penalty And Interest On Deficiency
  13. 15-72-115 · Limitations
  14. 15-72-116 · Refunds -- Interest -- Limitations
  15. 15-72-117 · Administration -- Rules
  16. 15-72-601 · Invasive Species Fee For Hydroelectric Facilities
  17. 15-72-602 · Terminated
Full table of contents →