Electrical Generation Tax Reform Act

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Electrical Generation Tax and Invasive Species Fee
  5. Electrical Generation Tax Reform Act

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Section
15-72-101

Short title

Section
15-72-102

Legislative findings and declaration of purpose

Section
15-72-103

Definitions

Section
15-72-104

Wholesale energy transaction tax -- rate of tax -- exemptions -- cost recovery

Section
15-72-105

Multistate exemption

Section
15-72-106

Collection of wholesale energy transaction tax -- disposition of revenue

Section
15-72-107. through 15-72-109

reserved

Section
15-72-110

Returns -- payment -- authority of department

Section
15-72-111

Examination of return -- adjustments -- delivery of notices and demands

Section
15-72-112

Penalties and interest for violation

Section
15-72-113

Authority to collect delinquent taxes

Section
15-72-114

Penalty and interest on deficiency

Section
15-72-115

Limitations

Section
15-72-116

Refunds -- interest -- limitations

Section
15-72-117

Administration -- rules