{"data":{"id":"us-mt/15-72-106","jurisdiction":"us-mt","citation":"15-72-106","heading":"Collection of wholesale energy transaction tax -- disposition of revenue.","body":"(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.\n(2) A self-assessing distribution services provider is subject to the provisions of this part.\n(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.","path":["TITLE 15. TAXATION","CHAPTER 72. ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE","Part 1. Electrical Generation Tax Reform Act"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0720/part_0010/section_0060/0150-0720-0010-0060.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:56Z","sha256":"b55acafdba00480a03203e4fbca12d4fc841e03f950c246ea8a37418297fe181","source_id":"us-mt","stale":false,"prev":"us-mt/15-72-105","next":"us-mt/15-72-107"},"notice":"GroundRules: Original legal text. Not legal advice."}