Electrical Generation Tax Reform Act

Sections covered

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