1. (1) A distribution services provider who purchases its electricity directly from an agency of the United States government will self-assess the tax on the kilowatt hours of electricity that it receives and will forward the tax to the department.
2. (2) In all other circumstances, the distribution services provider is the taxpayer and the transmission services provider shall collect the tax and forward it to the department.

Authorizing statute(s): Sec. 15-72-117, MCA

Implementing statute(s): Sec. 15-72-105 and 15-72-106, MCA

History: NEW, 1999 MAR p. 2914, Eff. 12/17/99.