Title 15, Title 15

Each ethanol distributor shall, not later than the 25th day of each calendar month, render to the department a statement, signed by the distributor, that includes the following: (1) the number of gallons of ethanol manufactured or imported by the distributor during the preceding …

The records of each ethanol distributor and ethanol-blended gasoline dealer must be kept for a period of not more than 3 years and must include receipts, invoices, and other information that the department may require.

The department or its authorized representative may examine the books, papers, records, and equipment of any ethanol distributor or ethanol-blended gasoline dealer.

An ethanol distributor who, for the purpose of denaturing ethanol distilled in Montana, purchases gasoline on which the Montana gasoline tax has been paid is entitled to a refund, computed as allowed in 15-70-425, of tax paid on the gasoline used.

(1) (a) If the ethanol is produced in Montana from Montana agricultural products, including Montana wood or wood products, or if the ethanol is produced from non-Montana agricultural products when Montana products are not available, there is a tax incentive payable to ethanol dis…

(1) The claimant shall apply for payment of the tax incentive by signed statement on a form furnished by the department. The form must be accompanied by: (a) the original production records and invoices issued to the ethanol-blended gasoline dealer at the time of sale and deliver…

An ethanol distributor who fails to obtain a license under 15-70-511 or to file the statements required by 15-70-512 in the manner or within the time provided in 15-70-512 or who makes any false statement is guilty of a misdemeanor and upon conviction shall be fined not more than…

As used in this part, the following definitions apply: (1) (a) "Alternative fuel" means a gas, liquid, or other fuel that, with or without adjustment or manipulation such as adjustment or manipulation of pressure or temperature, is capable of being used for the generation of powe…

A person may not act as an alternative fuel dealer in this state unless the person holds a valid alternative fuel dealer's license issued by the department.

An application for an alternative fuel dealer's license must be filed on a form prescribed by the department. The application must contain information that the department considers necessary.

(1) Except as provided in this section, an alternative fuel dealer's license may not be issued to a person and may not be continued in force unless the person has furnished a bond, in a form prescribed by the department, to secure the dealer's compliance with this part and has pa…

(1) Except as provided in subsection (2), on receipt of the application and bond in proper form, the department shall issue to the applicant a license to act as an alternative fuel dealer. A license is valid until suspended, revoked for cause, or otherwise canceled. (2) The depar…

(1) The department may revoke the license of any alternative fuel dealer for reasonable cause. Before revoking a license, the department shall notify the licensee of the department's intent to revoke the license. The notice must be made by certified mail addressed to the licensee…

The department shall cancel a license to act as an alternative fuel dealer immediately on surrender of the license by the licensee.

(1) An alternative fuel dealer shall collect the tax on compressed natural gas from the user at the time that the compressed natural gas is placed into the supply tank of a motor vehicle. (2) (a) The total tax due on compressed natural gas is computed according to the formula pro…

(1) Each alternative fuel dealer and each person importing, manufacturing, refining, dealing in, transporting, or storing alternative fuel in this state shall keep all records, receipts, invoices, and other pertinent documents that the department may require and shall produce the…

(1) The department shall enforce the provisions of this part. (2) The department or its authorized representative may examine the records, receipts, invoices, documents, and equipment of any alternative fuel dealer or any person importing, manufacturing, refining, dealing in, tra…

(1) For the purpose of determining the amount of liability for the tax due under this part, an alternative fuel dealer shall file with the department a quarterly tax return on forms prescribed by the department. (2) The dealer shall file the return on or before the last day of th…

(1) If an alternative fuel dealer refuses or fails to file a return required by this part within the time prescribed by 15-70-103 and 15-70-714, there is imposed a penalty of $25 or a sum equal to 10% of the tax due, whichever is greater, together with interest at the rate of 1% …

If the department determines that the tax reported by an alternative fuel dealer is deficient, the department shall assess the deficiency on the basis of information available to the department. There must be added to the deficiency interest on the deficient amount at the rate of…

(1) If an alternative dealer, whether or not the dealer is licensed, fails, neglects, or refuses to file an alternative fuel tax return when due, the department shall, on the basis of information available to the department, determine the tax liability of the alternative fuel dea…

If an alternative fuel dealer files a fraudulent return with intent to evade the tax imposed by this part: (1) there must be added to the amount of deficiency determined by the department a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month o…

If all or part of the tax imposed by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand filed or recorded after the lien is filed by t…

Except in the case of a fraudulent return or of neglect or refusal to make a return, a deficiency must be assessed within 3 years from the due date of the return or the date of filing the return.

As used in this part, unless the context clearly indicates otherwise, the following definitions apply: (1) "Charging station" means equipment with a rated capacity greater than 25 kilowatts that is not installed at a residence or owned by an association of real property owners, i…

(1) There is a tax of 3 cents a kilowatt hour on electricity delivered to a public charging station. (2) The tax authorized by this section is in addition to the public utility's rate and measured at the utility's meter.

(1) All public charging stations must have a separate electric meter installed or approved by the public utility that measures the electricity delivered to the public charging station. The charging station owner shall pay the cost of meter installation. (2) It is the public charg…

A public charging station operator shall disclose at the public charging station site the rate for electric power transferred to an electric vehicle.

(1) All public charging stations must be registered with the department of transportation no later than 30 days after the first day of operation. (2) When registering the public charging station with the department of transportation, the public charging station owner shall provid…

This part may be cited as the "Electrical Generation Tax Reform Act".

(1) The legislature finds that the restructuring of the electric utility industry in Montana implemented by Chapter 505, Laws of 1997, including the unbundling of services and the provision that allows Montana customers to choose their supplier of electricity and related services…

As used in this part, unless the context requires otherwise, the following definitions apply: (1) "Customer" or "purchaser" means a person who acquires for consideration electricity for use or consumption and not for resale. (2) "Distribution services provider" means a person con…

(1) (a) Except as provided in subsection (3), a wholesale energy transaction tax is imposed upon electricity transmitted within the state as provided in this section. The tax is imposed at a rate of 0.015 cent per kilowatt hour of electricity transmitted by a transmission service…

A person, upon proof that the person has paid a tax in another state on the transmission of electricity, is allowed a credit against the tax imposed by this part if the tax has been paid in another state.

(1) A transmission services provider shall collect the tax imposed under 15-72-104 from the taxpayer and pay the tax collected to the department. If the transmission services provider collects a tax in excess of the tax imposed by 15-72-104, both the tax and the excess must be re…

(1) On or before the 30th day of the month following the end of the calendar quarter in which the tax imposed by this part is payable, a return, on a form provided by the department, and payment of the tax for the preceding calendar quarter must be filed with the department. (2) …

(1) If the department determines that the amount of tax due is different from the amount reported, the amount of tax computed on the basis of the examination conducted pursuant to 15-72-110 constitutes the tax to be paid. (2) If the tax due exceeds the amount of tax reported as d…

(1) (a) A person who fails to file a return as required by 15-72-110 must be assessed a penalty as provided in 15-1-216. The department may waive the penalty as provided in 15-1-206. (b) A person who fails to file the return required by 15-72-110 and to pay the tax on or before t…

(1) (a) The department shall collect taxes that are delinquent as determined under this part. (b) If a tax imposed by this part or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (2) In addi…

Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.

(1) Except in the case of a person who purposely or knowingly, as those terms are defined in 45-2-101, files a false or fraudulent return violating the provisions of this part, a deficiency may not be assessed or collected with respect to a month or quarter for which a return is …

(1) A claim for a refund or credit as a result of overpayment of taxes collected under this part must be filed within 5 years of the date on which the return was due, without regard to any extension of time for filing. (2) (a) Interest on an overpayment must be paid or credited a…

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…

(1) In recognition of the threat that invasive species pose to Montana's hydroelectric power structures and systems, a hydroelectric facility shall pay a quarterly invasive species fee of $397.88 per megawatt of the facility's nameplate capacity authorized by the federal energy r…