Montana Code Annotated 2011

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TITLE 15. TAXATION
CHAPTER 72. ELECTRICAL GENERATION TAX


Part 1. Electrical Generation Tax Reform Act

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15-72-101. Short title.
15-72-102. Legislative findings and declaration of purpose.
15-72-103. Definitions.
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 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.
15-72-115. Limitations.
15-72-116. Refunds -- interest -- limitations.
15-72-117. Administration -- rules.