15-72-117. Administration -- rules. The department shall:
(1) administer and enforce the provisions of this part;
(2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this part; and
(3) adopt rules that may be necessary or appropriate to administer and enforce the provisions of this part.
History: En. Sec. 14, Ch. 556, L. 1999.
Structure Montana Code Annotated
Chapter 72. Electrical Generation Tax and Invasive Species Fee
Part 1. Electrical Generation Tax Reform Act
15-72-102. Legislative findings and declaration of purpose
15-72-104. Wholesale energy transaction tax -- rate of tax -- exemptions -- cost recovery
15-72-105. Multistate exemption
15-72-106. Collection of wholesale energy transaction tax -- disposition of revenue
15-72-107. through 15-72-109 reserved
15-72-110. Returns -- payment -- authority of department
15-72-111. Examination of return -- adjustments -- delivery of notices and demands
15-72-112. Penalties and interest for violation
15-72-113. Authority to collect delinquent taxes
15-72-114. Penalty and interest on deficiency