15-72-113. Authority to collect delinquent taxes
15-72-113. Authority to collect delinquent taxes. (1) (a) The department shall collect taxes that are delinquent as determined under this part. (b) If a tax imposed by this part or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (2) In […]
15-72-114. Penalty and interest on deficiency
15-72-114. Penalty and interest on deficiency. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216. History: En. Sec. 11, Ch. 556, L. 1999; amd. Sec. 39, Ch. 594, L. 2005.
15-72-115. Limitations
15-72-115. Limitations. (1) Except in the case of a person who purposely or knowingly, as those terms are defined in 45-2-101, files a false or fraudulent return violating the provisions of this part, a deficiency may not be assessed or collected with respect to a month or quarter for which a return is filed unless the […]
15-72-116. Refunds — interest — limitations
15-72-116. Refunds — interest — limitations. (1) A claim for a refund or credit as a result of overpayment of taxes collected under this part must be filed within 5 years of the date on which the return was due, without regard to any extension of time for filing. (2) (a) Interest on an overpayment must be paid […]
15-72-117. Administration — rules
15-72-117. Administration — rules. The department shall: (1) administer and enforce the provisions of this part; (2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this part; and (3) adopt rules that may be necessary or appropriate to administer and enforce the provisions of this part. History: En. Sec. 14, […]
15-72-601. Invasive species fee for hydroelectric facilities
15-72-601. Invasive species fee for hydroelectric facilities. (1) In recognition of the threat that invasive species pose to Montana’s hydroelectric power structures and systems, a hydroelectric facility shall pay a quarterly invasive species fee of $397.88 per megawatt of the facility’s nameplate capacity authorized by the federal energy regulatory commission. (2) Every hydroelectric facility subject to the […]
15-72-602. Terminated
15-72-602. Terminated. Sec. 21(3), Ch. 387, L. 2017. History: En. Sec. 3, Ch. 387, L. 2017.
15-72-103. Definitions
15-72-103. Definitions. As used in this part, unless the context requires otherwise, the following definitions apply: (1) ”Customer” or “purchaser” means a person who acquires for consideration electricity for use or consumption and not for resale. (2) ”Distribution services provider” means a person controlling or operating distribution facilities for distribution of electricity to the public. A distribution services […]
15-72-104. Wholesale energy transaction tax — rate of tax — exemptions — cost recovery
15-72-104. Wholesale energy transaction tax — rate of tax — exemptions — cost recovery. (1) (a) Except as provided in subsection (3), a wholesale energy transaction tax is imposed upon electricity transmitted within the state as provided in this section. The tax is imposed at a rate of 0.015 cent per kilowatt hour of electricity transmitted by […]
15-72-105. Multistate exemption
15-72-105. Multistate exemption. A person, upon proof that the person has paid a tax in another state on the transmission of electricity, is allowed a credit against the tax imposed by this part if the tax has been paid in another state. History: En. Sec. 5, Ch. 556, L. 1999.