Electrical Generation Tax Reform Act | Midpage

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Montana Code Annotated

Part 1

Electrical Generation Tax Reform Act

15-72-101Short title 15-72-102Legislative findings and declaration of purpose 15-72-103Definitions 15-72-104Wholesale energy transaction tax -- rate of tax -- exemptions -- cost recovery 15-72-105Multistate exemption 15-72-106Collection of wholesale energy transaction tax -- disposition of revenue 15-72-107reserved 15-72-110Returns -- payment -- authority of department 15-72-111Examination of return -- adjustments -- delivery of notices and demands 15-72-112Penalties and interest for violation 15-72-113Authority to collect delinquent taxes 15-72-114Penalty and interest on deficiency 15-72-115Limitations 15-72-116Refunds -- interest -- limitations 15-72-117Administration -- rules