Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.22 - CENTRALLY ASSESSED PROPERTY
Subchapter 42.22.2 - Wholesale Energy Transaction Tax
Rule 42.22.202 - WHOLESALE ENERGY TRANSACTION TAX - ASSESSMENT OF THE TAX
Universal Citation: MT Admin Rules 42.22.202
Current through Register Vol. 6, March 22, 2024
(1) A distribution services provider who purchases its electricity directly from an agency of the United States government will self-assess the tax on the kilowatt hours of electricity that it receives and will forward the tax to the department.
(2) In all other circumstances, the distribution services provider is the taxpayer and the transmission services provider shall collect the tax and forward it to the department.
Sec. 15-72-117, MCA; IMP, Sec. 15-72-105 and 15-72-106, MCA;
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