Montana Statutes

§ 15-72-103 — Definitions

Montana·Title 15 TAXATION·Ch. 72 ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE·Part 1 Electrical Generation Tax Reform Act

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

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Legislative History

En. Sec. 3, Ch. 556, L. 1999; amd. Sec. 1, Ch. 491, L. 2007.

Nearby Sections

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