Montana Statutes
§ 15-72-103 — Definitions
Montana § 15-72-103
JurisdictionMontana
Title 15TAXATION
Ch. 72ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE
Part 1Electrical Generation Tax Reform Act
This text of Montana § 15-72-103 (Definitions) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mont. Code Ann. § 15-72-103 (2026).
Text
15-72-103 . Definitions. 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 controlling or operating distribution facilities for distribution of electricity to the public. A distribution services provider includes a purchaser who takes electricity directly from a transmission line or substation and a purchaser who generates electricity for the purchaser's own use but does not include electricity generated by the purchaser for noncommercial use or for agricultural use.
(3)"Person" means an individual, estate, trust, receiver, cooperative association, corporation, limi
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
En. Sec. 3, Ch. 556, L. 1999; amd. Sec. 1, Ch. 491, L. 2007.
Nearby Sections
15
§ 15-72-101
Short Title§ 15-72-103
Definitions§ 15-72-105
Multistate Exemption§ 15-72-107
Through 15-72-109 Reserved§ 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 -- RulesCite This Page — Counsel Stack
Bluebook (online)
Montana § 15-72-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/72/15-72-103.