Montana § 15-72-106 Collection Of Wholesale Energy Transaction Tax -- Disposition Of Revenue

Montana Statutes

§ 15-72-106 — Collection Of Wholesale Energy Transaction Tax -- Disposition Of Revenue

Montana § 15-72-106

Title 15TAXATION

Ch. 72ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE

Part 1Electrical Generation Tax Reform Act

This text of Montana § 15-72-106 (Collection Of Wholesale Energy Transaction Tax -- Disposition Of Revenue) 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. § 15-72-106 (2026).

Text

15-72-106 . Collection of wholesale energy transaction tax -- disposition of revenue.

(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 remitted to the department.

(2)A self-assessing distribution services provider is subject to the provisions of this part.

(3)The wholesale energy transaction tax collected under this part must, in accordance with the provisions of 17-2-124 , be deposited in the general fund.

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15-72-106 . Collection of wholesale energy transaction tax -- disposition of revenue. (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 remitted to the department.
(2) A self-assessing distribution services provider is subject to the provisions of this part.
(3) The wholesale energy transaction tax collected under this part must, in accordance with the provisions of 17-2-124 , be deposited in the general fund.