Admin. R. Mont. 18.15.902 – Electric Meter as Point of Tax Collection | Midpage
Rule 18.15.902
Admin. R. Mont. 18.15.902
Electric Meter as Point of Tax Collection
Effective Oct 7, 2023Authorizing statute(s): 15-70-104, MCA; Implementing statute(s): 619, L. 2023, Section 5]State of Montana
(1) For purposes of administering this chapter, the public utility will assess, collect, and remit the tax due to the department as measured by the kilowatt hours delivered through the electric meter.
Authorizing statute(s): 15-70-104, MCA
Implementing statute(s): 619, L. 2023, Section 5]
History: IMP, [Ch. 619, L. 2023, Section 2]; NEW, 2023 MAR p. 1186, Eff. 10/7/23.