Montana Code 15-72-106. Collection of wholesale energy transaction tax — disposition of revenue
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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.
Terms Used In Montana Code 15-72-106
- Distribution services provider: means a person controlling or operating distribution facilities for distribution of electricity to the public. See Montana Code 15-72-103
- Transmission services provider: means a person or entity controlling or operating facilities used for the transmission of electricity. See Montana Code 15-72-103
(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.