48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-51-101 Rate Of Tax -- Electrical Energy Producers
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In addition to the license tax now provided by law, each person or other organization now engaged in the generation, manufacture, or production of electricity and electrical energy in the state of Montana, either through water power or by any other means, for barter, sale, or exc…
Mont. Code Ann. § 15-51-102 Payment Of Tax -- May Be Itemized On Customers' Bills
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The license tax must be remitted with the statement and paid on or before the 30th day of the month after each calendar quarter. A customer's bill or statement may contain an itemized amount of the tax imposed by 15-51-101.
Mont. Code Ann. § 15-51-103 Disposition Of Revenue -- Penalty And Interest On Delinquency
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The department shall, in accordance with the provisions of 17-2-124, promptly remit the collected taxes to the state treasurer. Taxes not paid on the due date are delinquent, and penalty and interest must be added to the delinquent taxes as provided in 15-1-216.
Mont. Code Ann. § 15-51-104 Inspection Of Books Of Producer
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The books and records of an electrical energy producer must be subject to inspection by the department during reasonable hours.