reglab/housing_qa huggingface dataset:
MT Code § 15-72-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-103. Definitions

  15-72-103. Definitions. As used in this part, unless the context requires otherwise, the following definitions apply:   (1) "Customer" or "purchaser" means a person who acquires for consideration electricity for use or consumption and not for resale.   (2) "Distribution services provider" means a person controlling or operating distribution facilities for distribution of electricity to the public. A distribution services provider includes a purchaser who takes electricity directly from a transmission line or substation and a purchaser who generates electricity for the purchaser's own use but does not include electricity generated by the purchaser for noncommercial use or for agricultural use.   (3) "Person" means an individual, estate, trust, receiver, cooperative association, corporation, limited liability company, firm, partnership, joint venture, syndicate, or other entity, including any gas or electric utility owned or operated by a county, municipality, or other political subdivision of the state.   (4) "Transmission services provider" means a person or entity controlling or operating facilities used for the transmission of electricity.   History: En. Sec. 3, Ch. 556, L. 1999; amd. Sec. 1, Ch. 491, L. 2007.
MT Code § 15-72-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-105. Multistate exemption

  15-72-105. Multistate exemption. A person, upon proof that the person has paid a tax in another state on the transmission of electricity, is allowed a credit against the tax imposed by this part if the tax has been paid in another state.   History: En. Sec. 5, Ch. 556, L. 1999.
MT Code § 15-72-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-106. Collection of wholesale energy transaction tax -- disposition of revenue

  15-72-106. Collection of wholesale energy transaction tax -- disposition of revenue. (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.   (2) A self-assessing distribution services provider is subject to the provisions of this part.   (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.   History: En. Sec. 6, Ch. 556, L. 1999; amd. Sec. 17, Ch. 475, L. 2007.
MT Code § 15-72-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-107. through 15-72-109 reserved

  15-72-107 through 15-72-109 reserved.
MT Code § 15-72-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-110. Returns -- payment -- authority of department

  15-72-110. Returns -- payment -- authority of department. (1) On or before the 30th day of the month following the end of the calendar quarter in which the tax imposed by this part is payable, a return, on a form provided by the department, and payment of the tax for the preceding calendar quarter must be filed with the department.   (2) Each person engaged in transmitting electricity in this state that is subject to the tax under this part shall file a return.   (3) (a) A person required to collect and pay to the department the tax imposed by this part shall keep records, render statements, make returns, and comply with the provisions of this part and the rules prescribed by the department. Each return or statement must include the information required by the rules of the department.   (b) For the purpose of determining compliance with the provisions of this part, the department is authorized to examine or cause to be examined any books, papers, records, or memoranda relevant to making a determination of the amount of tax due, whether the books, papers, records, or memoranda are the property of or in the possession of the person filing the return or another person. In determining compliance, the department may use statistical sampling and other sampling techniques consistent with generally accepted auditing standards. The department may also:   (i) require the attendance of a person having knowledge or information relevant to a return;   (ii) compel the production of books, papers, records, or memoranda by the person required to attend;   (iii) implement the provisions of 15-1-703 if the department determines that the collection of the tax is or may be jeopardized because of delay;   (iv) take testimony on matters material to the determination; and   (v) administer oaths or affirmations.   (4) Pursuant to rules established by the department, returns may be computer-generated and electronically filed.   History: En. Sec. 7, Ch. 556, L. 1999.
MT Code § 15-72-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-111. Examination of return -- adjustments -- delivery of notices and demands

  15-72-111. Examination of return -- adjustments -- delivery of notices and demands. (1) If the department determines that the amount of tax due is different from the amount reported, the amount of tax computed on the basis of the examination conducted pursuant to 15-72-110 constitutes the tax to be paid.   (2) If the tax due exceeds the amount of tax reported as due on the taxpayer's return, the excess must be paid to the department within 30 days after notice of the amount and demand for payment is mailed or delivered to the person making the return unless the taxpayer files a timely objection as provided in 15-1-211. If the amount of the tax found due by the department is less than that reported as due on the return and has been paid, the excess must be credited or, if no tax liability exists or is likely to exist, refunded to the person making the return.   (3) The notice and demand provided for in this section must contain a statement of the computation of the tax and interest and must be:   (a) sent by mail to the taxpayer at the address given in the taxpayer's return, if any, or to the taxpayer's last-known address; or   (b) served personally upon the taxpayer.   (4) A taxpayer filing an objection to the demand for payment is subject to and governed by the uniform tax review procedure provided in 15-1-211.   History: En. Sec. 8, Ch. 556, L. 1999.
MT Code § 15-72-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-112. Penalties and interest for violation

  15-72-112. Penalties and interest for violation. (1) (a) A person who fails to file a return as required by 15-72-110 must be assessed a penalty as provided in 15-1-216. The department may waive the penalty as provided in 15-1-206.   (b) A person who fails to file the return required by 15-72-110 and to pay the tax on or before the due date must be assessed penalty and interest as provided in 15-1-216. The department may waive any penalty pursuant to 15-1-206.   (2) A person who purposely fails to pay the tax when due must be assessed an additional penalty as provided in 15-1-216.   History: En. Sec. 9, Ch. 556, L. 1999; amd. Sec. 4, Ch. 364, L. 2009.
MT Code § 15-72-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-113. Authority to collect delinquent taxes

  15-72-113. Authority to collect delinquent taxes. (1) (a) The department shall collect taxes that are delinquent as determined under this part.   (b) If a tax imposed by this part or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.   (2) In addition to any other remedy, in order to collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds that are due to the taxpayer from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.   (3) As provided in 15-1-705, the taxpayer has the right to a review on the tax liability prior to any offset by the department.   (4) The department may file a claim for state funds on behalf of the taxpayer if a claim is required before funds are available for offset.   History: En. Sec. 10, Ch. 556, L. 1999.
MT Code § 15-72-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-114. Penalty and interest on deficiency

  15-72-114. Penalty and interest on deficiency. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.   History: En. Sec. 11, Ch. 556, L. 1999; amd. Sec. 39, Ch. 594, L. 2005.
MT Code § 15-72-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-115. Limitations

  15-72-115. Limitations. (1) Except in the case of a person who purposely or knowingly, as those terms are defined in 45-2-101, files a false or fraudulent return violating the provisions of this part, a deficiency may not be assessed or collected with respect to a month or quarter for which a return is filed unless the notice of additional tax proposed to be assessed is mailed to or personally served upon the taxpayer within 5 years from the date on which the return was filed. For purposes of this section, a return filed before the last day prescribed for filing is considered to be filed on the last day.   (2) If, before the expiration of the 5-year period prescribed in subsection (1) for assessment of the tax, the taxpayer consents in writing to an assessment after expiration of the 5-year period, a deficiency may be assessed at any time prior to the expiration of the period consented to.   History: En. Sec. 12, Ch. 556, L. 1999.
MT Code § 15-72-116 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-116. Refunds -- interest -- limitations

  15-72-116. Refunds -- interest -- limitations. (1) A claim for a refund or credit as a result of overpayment of taxes collected under this part must be filed within 5 years of the date on which the return was due, without regard to any extension of time for filing.   (2) (a) Interest on an overpayment must be paid or credited at the same rate as the interest rate charged on unpaid taxes as provided in 15-1-216.   (b) Except as provided in subsection (2)(c), interest must be paid from the date on which the return was due or the date of overpayment, whichever is later. Interest does not accrue during any period in which the processing of a claim is delayed more than 30 days because the taxpayer has not furnished necessary information.   (c) The department is not required to pay interest if:   (i) the overpayment is refunded or credited within 6 months of the date on which a claim was filed; or   (ii) the amount of overpayment and interest does not exceed $1.   History: En. Sec. 13, Ch. 556, L. 1999.
MT Code § 15-72-117 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 1. Electrical Generation Tax Reform Act|15-72-117. Administration -- rules

  15-72-117. Administration -- rules. The department shall:   (1) administer and enforce the provisions of this part;   (2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this part; and   (3) adopt rules that may be necessary or appropriate to administer and enforce the provisions of this part.   History: En. Sec. 14, Ch. 556, L. 1999.
MT Code § 15-72-601 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 6. Invasive Species Fee|15-72-601. Invasive species fee for hydroelectric facilities

  15-72-601. Invasive species fee for hydroelectric facilities. (1) In recognition of the threat that invasive species pose to Montana's hydroelectric power structures and systems, a hydroelectric facility shall pay a quarterly invasive species fee of $397.88 per megawatt of the facility's nameplate capacity authorized by the federal energy regulatory commission.  (2) Every hydroelectric facility subject to the fee in subsection (1) shall file on forms provided by the department and pay within 30 days after the end of each quarterly period. The quarterly periods end March 31, June 30, September 30, and December 31 of each year.   (3) If the fee is not paid on or before the due date, a penalty and interest must be assessed as provided in 15-1-216. The department may waive the penalty pursuant to 15-1-216.   (4) The department may audit the records and other documents of a hydroelectric facility to ensure that the proper fee is paid and collected pursuant to this section.   (5) A hydroelectric facility that funds protection, mitigation, and enhancement measures pursuant to a settlement approved by the federal energy regulatory commission may use any of those funds that are unobligated to pay, in whole or in part, the fee owed pursuant to subsection (1).   (6) Money collected pursuant to this section must be deposited in the invasive species account established in 80-7-1004.   (7) For the purposes of this section, "hydroelectric facility" means an operating facility located in Montana in a watercourse as that term is defined in 85-2-102 that produces electricity using water power and has more than 1.5 megawatts in nameplate capacity.   History: En. Sec. 2, Ch. 387, L. 2017; amd. Sec. 3, Ch. 356, L. 2019; amd. Sec. 1, Ch. 499, L. 2021.
MT Code § 15-72-602 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 72. Electrical Generation Tax and Invasive Species Fee|Part 6. Invasive Species Fee|15-72-602. Terminated

  15-72-602. Terminated. Sec. 21(3), Ch. 387, L. 2017.   History: En. Sec. 3, Ch. 387, L. 2017.
MT Code § 16-1-101 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 1. Administration and Taxation of Alcohol|Part 1. General Provisions|16-1-101. Citation -- declaration of policy -- subject matters of regulation

  16-1-101. Citation -- declaration of policy -- subject matters of regulation. (1) Chapters 1 through 4 and 6 of this title may be cited as the "Montana Alcoholic Beverage Code".   (2) It is the policy of the state of Montana to effectuate and ensure the entire control of the manufacture, sale, importation, and distribution of alcoholic beverages within the state subject to the authority of the state acting through the department.   (3) This code is an exercise of the police power of the state for the protection of the welfare, health, peace, morals, and safety of the people of the state and of the state's power under the 21st amendment to the United States constitution to control the transportation and importation of alcoholic beverages into the state. The overall purposes of this code under the 21st amendment to the United States constitution are to promote temperance, create orderly markets, and aid in the collection of taxes. The provisions of this code must be broadly construed to accomplish these purposes.   History: En. Sec. 1, Ch. 105, L. 1933; re-en. Sec. 2815.60, R.C.M. 1935; amd. Sec. 1, Ch. 165, L. 1951; Sec. 4-101, R.C.M. 1947; amd. and redes. 4-1-101 by Sec. 1, Ch. 387, L. 1975; R.C.M. 1947, 4-1-101; amd. Sec. 1, Ch. 68, L. 1987; amd. Sec. 1, Ch. 543, L. 2001; amd. Sec. 22, Ch. 130, L. 2005; amd. Sec. 1, Ch. 181, L. 2009.
MT Code § 16-1-102 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 1. Administration and Taxation of Alcohol|Part 1. General Provisions|16-1-102. Policy as to sale of beer

  16-1-102. Policy as to sale of beer. It is the policy of the state of Montana that the manufacture, transportation, distribution, sale, and possession of "beer", as that term is defined in this code, must be controlled and regulated as provided under this code. Unless defined as beer in 16-1-106(5)(a)(ii), beer, porter, ale, stout, and malt liquors containing more than 8.75% alcohol by volume and that are defined as "liquor" are subject to the regulations and controls provided for liquor.   History: En. Sec. 1, Ch. 106, L. 1933; re-en. Sec. 2815.10, R.C.M. 1935; amd. Sec. 1, Ch. 166, L. 1951; Sec. 4-301, R.C.M. 1947; amd. and redes. 4-1-102 by Sec. 45, Ch. 387, L. 1975; R.C.M. 1947, 4-1-102; amd. Sec. 1, Ch. 197, L. 2009.
MT Code § 16-1-103 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 1. Administration and Taxation of Alcohol|Part 1. General Provisions|16-1-103. Policy as to retail sale of liquor

  16-1-103. Policy as to retail sale of liquor. It is the policy of the state that it is necessary to further regulate and control the sale and distribution of alcoholic beverages within the state and to ensure that the department has complete regulatory control of the sale of liquor in this state. It is advisable and necessary, in addition to the operation of the agency liquor stores now provided by law, that the department be empowered and authorized to grant licenses to persons qualified under this code to sell liquor purchased by them at agency liquor stores at retail posted price in accordance with this code and under rules promulgated by the department and under its strict supervision and control and to provide severe penalty for the sale of liquor except by and in agency liquor stores and by persons licensed under this code. The restrictions, regulations, and provisions contained in this code are enacted by the legislature for the protection, health, welfare, and safety of the people of the state.   History: En. Preamble, Ch. 84, L. 1937; Sec. 4-401, R.C.M. 1947; amd. and redes. 4-1-103 by Sec. 78, Ch. 387, L. 1975; R.C.M. 1947, 4-1-103; amd. Sec. 1, Ch. 5, L. 1979; amd. Sec. 12, Ch. 530, L. 1995.
MT Code § 16-1-104 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 1. Administration and Taxation of Alcohol|Part 1. General Provisions|16-1-104. Intent and construction of code

  16-1-104. Intent and construction of code. (1) The purpose and intent of this code are to:   (a) establish a state licensing system to control the transportation and importation of alcoholic beverages into Montana and the manufacture, sale, transportation, and distribution of alcoholic beverages within the state of Montana; and   (b) prohibit transactions in alcoholic beverages within the state of Montana except under state control as specifically provided by this code.   (2) Every section and provision of this code must be construed according to subsection (1).   History: En. Sec. 99, Ch. 105, L. 1933; re-en. Sec. 2815.159, R.C.M. 1935; Sec. 4-233, R.C.M. 1947; amd. and redes. 4-1-104 by Sec. 42, Ch. 387, L. 1975; R.C.M. 1947, 4-1-104; amd. Sec. 2, Ch. 68, L. 1987; amd. Sec. 2, Ch. 543, L. 2001.
MT Code § 16-1-105 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 1. Administration and Taxation of Alcohol|Part 1. General Provisions|16-1-105. Divisions of code

  16-1-105. Divisions of code. This code is divided into six chapters. Chapter 1 relates to the authority of the department of revenue to administer this code and the powers and functions of the department. Chapter 2 relates to the establishment of agency liquor stores and the keeping and selling of liquors. Chapter 3 relates to the control of liquor, wine, and beer. Chapter 4 relates to license administration. Chapter 5, now repealed, related to identification cards. Chapter 6 relates to enforcement.   History: En. Sec. 3, Ch. 105, L. 1933; re-en. Sec. 2815.62, R.C.M. 1935; Sec. 4-103, R.C.M. 1947; amd. and redes. 4-1-105 by Sec. 2, Ch. 387, L. 1975; R.C.M. 1947, 4-1-105; amd. Sec. 3, Ch. 68, L. 1987; amd. Sec. 53, Ch. 370, L. 1987; amd. Sec. 13, Ch. 530, L. 1995.
MT Code § 16-1-201 (2021)
2021 Montana Code Annotated|Title 16. Alcohol, Tobacco, and Marijuana|Chapter 1. Administration and Taxation of Alcohol|Part 2. Scope of Code and Exemptions|16-1-201. Acts not covered by code

  16-1-201. Acts not covered by code. (1) Nothing in this code prevents any brewer, distiller, or other person, licensed under the provisions of any statute of the United States of America for the manufacture of alcoholic beverages, from having or keeping alcoholic beverages in a place and in the manner authorized by or under any such statute.   (2) It is the policy of the state of Montana that the manufacture of alcoholic beverages, including the distillation, rectification, bottling, and processing as these terms are defined under the provisions of the laws of the United States, is authorized and permitted by any brewer, distiller, rectifier, or other person licensed under any provision of any statute of the United States of America in a place and in the manner authorized by or under any statute of the United States. The department may adopt rules that the department considers necessary with respect to the manufacture of alcoholic beverages. The rules may not be inconsistent with this code or with the statutes of the United States of America or regulations issued under the provisions of the Federal Alcohol Administration Act, 27 U.S.C. 201 through 212, inclusive, or regulations issued under the provisions of chapter 51 of the Internal Revenue Code.   (3) Nothing in this code prevents:   (a) the sale of liquor or table wine by any person to the department;   (b) the purchase, importation, and sale of liquor and table wine by the department for the purposes of and in accordance with this code.   History: En. Sec. 35, Ch. 105, L. 1933; re-en. Sec. 2815.94, R.C.M. 1935; amd. Sec. 1, Ch. 67, L. 1965; Sec. 4-140, R.C.M. 1947; amd. and redes. 4-1-202 by Sec. 14, Ch. 387, L. 1975; R.C.M. 1947, 4-1-202; amd. Sec. 5, Ch. 68, L. 1987; amd. Sec. 87, Ch. 42, L. 1997.