1. (1) Each provider must complete and file with the Department of Revenue a quarterly reporting form on or before the last day of the month following the end of each calendar quarter.

2. (2) The quarterly reporting form must provide the following information:

   1. (a) ending date of the calendar quarter covered by the return being filed;
   2. (b) name and address of the provider;
   3. (c) total number of exempt and nonexempt end user connections for the calendar quarter;
   4. (d) number of nonexempt end user connections for the quarter;
   5. (e) amount of fee computed by multiplying the total number of nonexempt end user connections times ten cents per month of service during the quarter;
   6. (f) credits for uncollectible accounts, incorrect billings, and other appropriate adjustments if the provider elects to take a credit;
   7. (g) amounts collected in the quarter for any accounts reported as uncollectible in a previous quarter if the provider has elected to take a credit under (f);
   8. (h) credits for 3/4 of 1% of the total charges billed and collected each month to cover administrative expenses if the provider elects to take a credit; and
   9. (i) the amount remitted with the return.

Authorizing statute(s): 53-19-305, 53-19-307, MCA

Implementing statute(s): 53-19-305, 53-19-311, MCA

History: NEW, 1997 MAR p. 505, Eff. 3/11/97; TRANS, from SRS, 1998 MAR p. 2064; AMD, 2009 MAR p. 1672, Eff. 9/25/09.