15-51-104. Inspection of books of producer. The books and records of an electrical energy producer must be subject to inspection by the department during reasonable hours.
History: En. Sec. 5, Ch. 51, Ex. L. 1933; re-en. Sec. 2343.5, R.C.M. 1935; amd. Sec. 72, Ch. 516, L. 1973; amd. Sec. 4, Ch. 401, L. 1977; R.C.M. 1947, 84-1605; amd. Sec. 124, Ch. 27, Sp. L. November 1993.
Structure Montana Code Annotated
Chapter 51. Electrical Energy Producer's License Tax
15-51-101. Rate of tax -- electrical energy producers
15-51-102. Payment of tax -- may be itemized on customers' bills
15-51-103. Disposition of revenue -- penalty and interest on delinquency
15-51-104. Inspection of books of producer
15-51-106. Future producers to comply
15-51-107. and 15-51-108 reserved
15-51-109. Deficiency assessment -- review -- penalty and interest
15-51-110. Credit for overpayment -- interest on overpayment
15-51-111. Procedure to compute tax in absence of statement -- waiver of penalty
15-51-112. Warrant for distraint
15-51-113. Penalty for violation -- enforcement
15-51-114. Statute of limitations