Montana Code Annotated
Title 15. Taxation
Chapter 72. Electrical Generation Tax and Invasive Species Fee

Part 1. Electrical Generation Tax Reform Act

15-72-101. Short title - 15-72-101. Short title. This part may be cited as the...

15-72-102. Legislative findings and declaration of purpose - 15-72-102. Legislative findings and declaration of purpose. (1) The legislature...

15-72-103. Definitions - 15-72-103. Definitions. As used in this part, unless the context...

15-72-104. Wholesale energy transaction tax -- rate of tax -- exemptions -- cost recovery - 15-72-104. Wholesale energy transaction tax -- rate of tax --...

15-72-105. Multistate exemption - 15-72-105. Multistate exemption. A person, upon proof that the person...

15-72-106. Collection of wholesale energy transaction tax -- disposition of revenue - 15-72-106. Collection of wholesale energy transaction tax -- disposition of...

15-72-107. through 15-72-109 reserved - 15-72-107 through 15-72-109 reserved.

15-72-110. Returns -- payment -- authority of department - 15-72-110. Returns -- payment -- authority of department. (1) On...

15-72-111. Examination of return -- adjustments -- delivery of notices and demands - 15-72-111. Examination of return -- adjustments -- delivery of notices...

15-72-112. Penalties and interest for violation - 15-72-112. Penalties and interest for violation. (1) (a) A person...

15-72-113. Authority to collect delinquent taxes - 15-72-113. Authority to collect delinquent taxes. (1) (a) The department...

15-72-114. Penalty and interest on deficiency - 15-72-114. Penalty and interest on deficiency. Penalty and interest must...

15-72-115. Limitations - 15-72-115. Limitations. (1) Except in the case of a person...

15-72-116. Refunds -- interest -- limitations - 15-72-116. Refunds -- interest -- limitations. (1) A claim for...

15-72-117. Administration -- rules - 15-72-117. Administration -- rules. The department shall: (1) administer and...

Part 6. Invasive Species Fee

15-72-601. Invasive species fee for hydroelectric facilities - 15-72-601. Invasive species fee for hydroelectric facilities. (1) In recognition...

15-72-602. Terminated - 15-72-602. Terminated. Sec. 21(3), Ch. 387, L. 2017. History: En....