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.
15-72-113. 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, […]
15-72-101. Short title
15-72-101. Short title. This part may be cited as the “Electrical Generation Tax Reform Act”. History: En. Sec. 1, Ch. 556, L. 1999.
15-72-102. Legislative findings and declaration of purpose
15-72-102. Legislative findings and declaration of purpose. (1) The legislature finds that the restructuring of the electric utility industry in Montana implemented by Chapter 505, Laws of 1997, including the unbundling of services and the provision that allows Montana customers to choose their supplier of electricity and related services in a competitive market, renders the existing […]
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 […]