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

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.

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