Part
Electrical Generation Tax Reform Act
- Mont. Code Ann. § 15-72-101— Short title
- Mont. Code Ann. § 15-72-102— Legislative findings and declaration of purpose
- Mont. Code Ann. § 15-72-103— Definitions
- Mont. Code Ann. § 15-72-104— Wholesale energy transaction tax -- rate of tax -- exemptions -- cost recovery
- Mont. Code Ann. § 15-72-105— Multistate exemption
- Mont. Code Ann. § 15-72-106— Collection of wholesale energy transaction tax -- disposition of revenue
- Mont. Code Ann. § 15-72-107— through 15-72-109 reserved
- Mont. Code Ann. § 15-72-110— Returns -- payment -- authority of department
- Mont. Code Ann. § 15-72-111— Examination of return -- adjustments -- delivery of notices and demands
- Mont. Code Ann. § 15-72-112— Penalties and interest for violation
- Mont. Code Ann. § 15-72-113— Authority to collect delinquent taxes
- Mont. Code Ann. § 15-72-114— Penalty and interest on deficiency
- Mont. Code Ann. § 15-72-115— Limitations
- Mont. Code Ann. § 15-72-116— Refunds -- interest -- limitations
- Mont. Code Ann. § 15-72-117— Administration -- rules