Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.9 - Electric Charging Stations Tax
Rule 18.15.904 - QUARTERLY TAX RETURNS
Current through Register Vol. 18, September 20, 2024
(1) Pursuant to [Ch. 619, L. 2023, Section 5], the public utility must file a quarterly tax report on forms prescribed by the department, showing the amount of kilowatt hours used during the calendar quarter and the calculation of tax owed on the amount of kilowatt hours used during the calendar quarter less an uncollectable tax resulting from the previous calendar quarter.
(2) Calendar quarters end on the last day of March, June, September, and December, and the quarterly tax reports and applicable tax payments are due on or before the last day of the month following the close of the calendar quarter.
(3) Once an initial tax report is submitted, quarterly tax reports must continue to be submitted regardless of kilowatt hour usage, until a closing report has been filed with the department.
AUTH: 15-70-104, MCA; [Ch. 619, L. 2023, Section 5] IMP: [Ch. 619, L. 2023, Section 5]
