reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 5. Ethanol Tax Incentive and Administration › 15-70-501. Short title

15-70-501. Short title.
This part may be cited as the "Ethanol Tax Incentive and Administration Act of 1983".
History: En. Sec. 1, Ch. 649, L. 1983; amd. Sec. 7, Ch. 100, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 5. Ethanol Tax Incentive and Administration › 15-70-502. Purpose

15-70-502. Purpose.
The purpose of this part is to establish schedules for the tax incentive for the production of ethanol to be blended for ethanol-blended gasoline and to provide for the proper administration and enforcement of the tax incentive. The schedules for the tax incentive are designed to stimulate the development of ethanol production in Montana while limiting the cost to the state of the tax incentive to amounts that are reasonable in relation to the highway revenue needs of Montana.
History: En. Sec. 2, Ch. 649, L. 1983; amd. Sec. 8, Ch. 100, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 5. Ethanol Tax Incentive and Administration › 15-70-503. Definitions

15-70-503. Definitions.
As used in this part, the definitions in 15-70-401 and the following definitions apply:
(1) "Department" means the department of transportation.
(2) "Ethanol distributor" means any person who, for the purpose of making ethanol-blended gasoline, engages in the business of producing ethanol for sale, use, or distribution.
(3) "Ethanol-blended gasoline dealer" means any person who blends ethanol with gasoline to produce ethanol-blended gasoline for sale from a wholesale or retail outlet, for use, or for distribution in this state.
History: En. Sec. 3, Ch. 649, L. 1983; amd. Sec. 2, Ch. 697, L. 1985; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 1, Ch. 723, L. 1991; amd. Sec. 5, Ch. 452, L. 2005; amd. Sec. 9, Ch. 100, L. 2007; amd. Sec. 30, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 5. Ethanol Tax Incentive and Administration › 15-70-511. Licensing of ethanol distributors

15-70-511. Licensing of ethanol distributors.
An ethanol distributor, prior to doing business, shall file with the department an application for a license, using forms prescribed and furnished by the department and setting forth information that may be requested by the department. Upon approval of the application, the department shall issue the distributor a nonassignable license that continues in force until surrendered or canceled.
History: En. Sec. 4, Ch. 649, L. 1983; amd. Sec. 10, Ch. 100, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 5. Ethanol Tax Incentive and Administration › 15-70-512. Distributor's statement

15-70-512. Distributor's statement.
Each ethanol distributor shall, not later than the 25th day of each calendar month, render to the department a statement, signed by the distributor, that includes the following:
(1) the number of gallons of ethanol manufactured or imported by the distributor during the preceding calendar month;
(2) the name of each ethanol-blended gasoline dealer to whom the distributor sold ethanol and the number of gallons sold to each dealer; and
(3) other information that the department may reasonably require to administer the tax laws of this state.
History: En. Sec. 5, Ch. 649, L. 1983; amd. Sec. 11, Ch. 100, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 5. Ethanol Tax Incentive and Administration › 15-70-513. Recordkeeping requirements

15-70-513. Recordkeeping requirements.
The records of each ethanol distributor and ethanol-blended gasoline dealer must be kept for a period of not more than 3 years and must include receipts, invoices, and other information that the department may require.
History: En. Sec. 6, Ch. 649, L. 1983; amd. Sec. 12, Ch. 100, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 5. Ethanol Tax Incentive and Administration › 15-70-514. Examination of records

15-70-514. Examination of records.
The department or its authorized representative may examine the books, papers, records, and equipment of any ethanol distributor or ethanol-blended gasoline dealer.
History: En. Sec. 7, Ch. 649, L. 1983; amd. Sec. 13, Ch. 100, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 5. Ethanol Tax Incentive and Administration › 15-70-521. Denaturing ethanol -- refund authorized

15-70-521. Denaturing ethanol -- refund authorized.
An ethanol distributor who, for the purpose of denaturing ethanol distilled in Montana, purchases gasoline on which the Montana gasoline tax has been paid is entitled to a refund, computed as allowed in 15-70-425, of tax paid on the gasoline used.
History: En. Sec. 8, Ch. 649, L. 1983; amd. Sec. 14, Ch. 100, L. 2007; amd. Sec. 31, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 5. Ethanol Tax Incentive and Administration › 15-70-523. Application for payment of tax incentive

15-70-523. Application for payment of tax incentive.
(1) The claimant shall apply for payment of the tax incentive by signed statement on a form furnished by the department. The form must be accompanied by:
(a) the original production records and invoices issued to the ethanol-blended gasoline dealer at the time of sale and delivery, showing total gallons of ethanol sold; and
(b) a certificate of blending issued by the ethanol purchaser showing the total gallons of ethanol blended and the date of blending.
(2) Application for the payment of the tax incentives must be filed with the department not later than the 25th day of the calendar month following the month for which the claim is being made.
History: En. Sec. 10, Ch. 649, L. 1983; amd. Sec. 4, Ch. 697, L. 1985; amd. Sec. 16, Ch. 100, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 5. Ethanol Tax Incentive and Administration › 15-70-527. Penalty for failure to file

15-70-527. Penalty for failure to file.
An ethanol distributor who fails to obtain a license under 15-70-511 or to file the statements required by 15-70-512 in the manner or within the time provided in 15-70-512 or who makes any false statement is guilty of a misdemeanor and upon conviction shall be fined not more than $1,000 or imprisoned in the county jail for not more than 6 months, or both.
History: En. Sec. 11, Ch. 649, L. 1983; amd. Sec. 17, Ch. 100, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 6. Biodiesel Production Incentive (Repealed) › 15-70-601. Repealed

15-70-601. Repealed.
Sec. 2, Ch. 32, L. 2017.
History: En. Sec. 3, Ch. 524, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-702. Alternative fuel dealer's license

15-70-702. Alternative fuel dealer's license.
A person may not act as an alternative fuel dealer in this state unless the person holds a valid alternative fuel dealer's license issued by the department.
History: En. Sec. 2, Ch. 405, L. 1995; amd. Sec. 2, Ch. 125, L. 1997; amd. Sec. 4, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-703. Application for license

15-70-703. Application for license.
An application for an alternative fuel dealer's license must be filed on a form prescribed by the department. The application must contain information that the department considers necessary.
History: En. Sec. 3, Ch. 405, L. 1995; amd. Sec. 3, Ch. 125, L. 1997; amd. Sec. 5, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-704. Bonding, release of surety, and additional bond

15-70-704. Bonding, release of surety, and additional bond.
(1) Except as provided in this section, an alternative fuel dealer's license may not be issued to a person and may not be continued in force unless the person has furnished a bond, in a form prescribed by the department, to secure the dealer's compliance with this part and has paid all taxes, interest, and penalties due under this part. The department shall waive the bond requirement of an alternative fuel dealer who is not subject to the provisions of subsection (2)(a) or (2)(b).
(2) The total amount of the bond or bonds required must be equivalent to twice the alternative fuel dealer's estimated quarterly tax payments but may not be less than $1,000 for any alternative fuel dealer who:
(a) requests an alternative fuel dealer's license to be reissued after the license was canceled for cause; or
(b) fails to file timely reports and pay the tax due as required by 15-70-714.
(3) A surety on a bond furnished as provided in this section must be released and discharged from any liability to the state accruing on the bond after 30 days from the date when the surety has provided to the department a written request to be released and discharged. However, this provision may not operate to relieve, release, or discharge the surety from any liability already accrued or that accrues before the expiration of the 30-day period. On receiving a release request, the department shall promptly notify the alternative fuel dealer who furnished the bond, and unless the dealer, on or before the expiration of the 30-day period, files a new bond in accordance with the requirements of this section or makes a deposit in lieu of a bond as described in 15-70-701(3)(b), the department shall cancel the dealer's license.
(4) The department may require an alternative fuel dealer to give a new or additional surety bond or to deposit additional securities pursuant to 15-70-701(3)(b) if the department determines that the security of the surety bond previously filed by the dealer or the market value of the property deposited as security by the dealer is impaired or inadequate. If the alternative fuel dealer fails to give an additional surety bond or to deposit additional securities within 30 days after being requested to do so by the department, the department shall cancel the dealer's license.
History: En. Sec. 4, Ch. 405, L. 1995; amd. Sec. 4, Ch. 125, L. 1997; amd. Sec. 1, Ch. 38, L. 1999; amd. Sec. 6, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-705. Issuance of license -- grounds for refusal -- hearing

15-70-705. Issuance of license -- grounds for refusal -- hearing.
(1) Except as provided in subsection (2), on receipt of the application and bond in proper form, the department shall issue to the applicant a license to act as an alternative fuel dealer. A license is valid until suspended, revoked for cause, or otherwise canceled.
(2) The department may refuse to issue an alternative fuel dealer's license to any person:
(a) who formerly held a license that, prior to the time of filing the application, has been revoked for cause;
(b) who is not the real party in interest, and the license of the real party in interest has been revoked for cause prior to the time of filing the application; or
(c) on other sufficient cause being shown.
(3) Before refusing to issue a license, the department shall grant the applicant a hearing and shall provide the dealer with at least 10 days' written notice of the time and place of hearing.
(4) An alternative fuel dealer's license is not transferable.
History: En. Sec. 5, Ch. 405, L. 1995; amd. Sec. 5, Ch. 125, L. 1997; amd. Sec. 7, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-706. Revocation of license -- notice

15-70-706. Revocation of license -- notice.
(1) The department may revoke the license of any alternative fuel dealer for reasonable cause. Before revoking a license, the department shall notify the licensee of the department's intent to revoke the license. The notice must be made by certified mail addressed to the licensee's last-known address shown in the files of the department. The notice must include a statement that the licensee has the right to appear before the department at a time specified in the notice and to show cause, if any, why the license should not be revoked. The time specified by the department may not be more than 30 days or less than 10 days from the date of the notice. At any time prior to and during the hearing, the department may in the exercise of reasonable discretion suspend the license.
(2) On revocation of a license, the licensee shall immediately surrender the license to the department for cancellation.
History: En. Sec. 6, Ch. 405, L. 1995; amd. Sec. 6, Ch. 125, L. 1997; amd. Sec. 8, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-707. Cancellation of license on surrender

15-70-707. Cancellation of license on surrender.
The department shall cancel a license to act as an alternative fuel dealer immediately on surrender of the license by the licensee.
History: En. Sec. 7, Ch. 405, L. 1995; amd. Sec. 7, Ch. 125, L. 1997; amd. Sec. 9, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-711. Tax on compressed natural gas, hydrogen fuel, liquefied petroleum gas, and alternative fuels

15-70-711. Tax on compressed natural gas, hydrogen fuel, liquefied petroleum gas, and alternative fuels.
(1) An alternative fuel dealer shall collect the tax on compressed natural gas from the user at the time that the compressed natural gas is placed into the supply tank of a motor vehicle.
(2) (a) The total tax due on compressed natural gas is computed according to the formula provided in subsection (2)(b).
(b) T = (R/V) x TV, where:
(i) T is the total tax due;
(ii) R is 7 cents;
(iii) V is 120 cubic feet of compressed natural gas at 14.73 pounds per square inch absolute base pressure; and
(iv) TV is the total volume of compressed natural gas placed into the supply tank of a motor vehicle.
(3) The alternative fuel dealer shall pay the tax to the department as provided in 15-70-714.
(4) An alternative fuel dealer shall collect the tax on liquefied petroleum gas from the user at the time that the liquefied petroleum gas is placed into the supply tank of a motor vehicle.
(5) (a) The total tax due on liquefied petroleum gas is computed according to the formula provided in subsection (5)(b).
(b) T = (C/G) x TG, where:
(i) T is the total tax due;
(ii) C is 5.18 cents;
(iii) G is 1 gallon of liquefied petroleum gas; and
(iv) TG is the total gallons of liquefied petroleum gas placed into the supply tank of a motor vehicle.
(6) The alternative fuel dealer shall pay the tax to the department as provided in 15-70-714.
(7) (a) The total tax due on hydrogen fuel is computed according to the formula provided in subsection (7)(b).
(b) T = KG x R, where:
(i) T is the total tax due;
(ii) KG is the total kilograms of hydrogen placed in the supply tank of a motor vehicle; and
(iii) R is the gasoline tax rate provided for in 15-70-403.
(8) The alternative fuel dealer shall pay the tax to the department as provided in 15-70-714.
(9) A tax is imposed on alternative fuels not listed in subsection (2), (5), or (7). The tax due on other alternative fuels is computed according to the gasoline gallon equivalency by type of alternative fuel based on the current fuel properties comparison chart published by the U.S. department of energy multiplied by the gasoline tax rate provided for in 15-70-403.
(10) The United States, the state of Montana, and any political subdivision of this state are exempt from the levy and imposition of this tax.
History: En. Sec. 8, Ch. 405, L. 1995; amd. Sec. 8, Ch. 125, L. 1997; amd. Sec. 10, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-712. Recordkeeping

15-70-712. Recordkeeping.
(1) Each alternative fuel dealer and each person importing, manufacturing, refining, dealing in, transporting, or storing alternative fuel in this state shall keep all records, receipts, invoices, and other pertinent documents that the department may require and shall produce them for the inspection of the department at any time during regular business hours.
(2) The records, receipts, invoices, and other pertinent documents must be kept for a period of at least 3 years from the date on which the return to which they relate was required to have been made.
History: En. Sec. 9, Ch. 405, L. 1995; amd. Sec. 9, Ch. 125, L. 1997; amd. Sec. 11, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-713. Examination of records -- enforcement -- reciprocity

15-70-713. Examination of records -- enforcement -- reciprocity.
(1) The department shall enforce the provisions of this part.
(2) The department or its authorized representative may examine the records, receipts, invoices, documents, and equipment of any alternative fuel dealer or any person importing, manufacturing, refining, dealing in, transporting, or storing alternative fuel and may investigate the character of the disposition that any person makes of alternative fuel in order to determine whether all taxes due under this part are being properly reported and paid. If the records, receipts, invoices, documents, and equipment are not maintained in this state at the time of demand, they must be furnished at the direction of the department or at the business location of the dealer or other person and must, if requested by the department, be accompanied by the dealer or other person.
(3) The department shall, on request from an official who is responsible for the enforcement of the alternative fuel tax law of any other state, the District of Columbia, the United States, a territory or possession of the United States, or a province of Canada, forward to the official any information that it has relative to the receipt, storage, delivery, sale, use, or other disposition of alternative fuel by any alternative fuel dealer if the other governmental entity furnishes similar information to the department.
History: En. Sec. 10, Ch. 405, L. 1995; amd. Sec. 10, Ch. 125, L. 1997; amd. Sec. 12, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-714. Returns required -- payment

15-70-714. Returns required -- payment.
(1) For the purpose of determining the amount of liability for the tax due under this part, an alternative fuel dealer shall file with the department a quarterly tax return on forms prescribed by the department.
(2) The dealer shall file the return on or before the last day of the next calendar month following the quarter to which it relates. For good cause, the department may grant a taxpayer a reasonable extension of time for filing, but the extension may not exceed 30 days.
(3) The tax return must be accompanied by payment of the amount of tax due under 15-70-711 for alternative fuel sold during the preceding quarter.
History: En. Sec. 11, Ch. 405, L. 1995; amd. Sec. 11, Ch. 125, L. 1997; amd. Sec. 2, Ch. 38, L. 1999; amd. Sec. 13, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-715. Penalties for refusal or failure to file return or pay tax when due

15-70-715. Penalties for refusal or failure to file return or pay tax when due.
(1) If an alternative fuel dealer refuses or fails to file a return required by this part within the time prescribed by 15-70-103 and 15-70-714, there is imposed a penalty of $25 or a sum equal to 10% of the tax due, whichever is greater, together with interest at the rate of 1% on the tax due for each calendar month or fraction of a month during which the refusal or failure continues. If an alternative fuel dealer establishes to the satisfaction of the department that the failure to file a return within the time prescribed was due to reasonable cause, the department shall waive the penalty imposed by this section.
(2) Whenever an alternative fuel dealer files a return but fails to pay in whole or in part the tax due under this part, there must be added to the unpaid amount due interest at the rate of 1% a month or fraction of a month from the date on which the tax was due to the date of payment in full.
History: En. Sec. 12, Ch. 405, L. 1995; amd. Sec. 12, Ch. 125, L. 1997; amd. Sec. 14, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-716. Deficiency -- penalty

15-70-716. Deficiency -- penalty.
If the department determines that the tax reported by an alternative fuel dealer is deficient, the department shall assess the deficiency on the basis of information available to the department. There must be added to the deficiency interest on the deficient amount at the rate of 1% a month or fraction of a month from the date on which the return was due.
History: En. Sec. 13, Ch. 405, L. 1995; amd. Sec. 13, Ch. 125, L. 1997; amd. Sec. 15, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-717. Determination if no return made -- penalty -- presumption

15-70-717. Determination if no return made -- penalty -- presumption.
(1) If an alternative dealer, whether or not the dealer is licensed, fails, neglects, or refuses to file an alternative fuel tax return when due, the department shall, on the basis of information available to the department, determine the tax liability of the alternative fuel dealer for the period during which a return was not filed and add to the tax determined the penalty and interest provided for in 15-70-715.
(2) An assessment made by the department pursuant to 15-70-715, 15-70-716, or this section is presumed to be correct. Whenever the validity of the assessment is in question, the burden is on the person who challenges the assessment to establish by a preponderance of the evidence that it is erroneous or excessive.
History: En. Sec. 14, Ch. 405, L. 1995; amd. Sec. 14, Ch. 125, L. 1997; amd. Sec. 16, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-718. Fraudulent return -- penalty

15-70-718. Fraudulent return -- penalty.
If an alternative fuel dealer files a fraudulent return with intent to evade the tax imposed by this part:
(1) there must be added to the amount of deficiency determined by the department a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month or fraction of a month on the deficiency from the date on which the tax was due to the date of payment. The penalty and interest are in addition to all other penalties prescribed by law.
(2) the person is guilty of a misdemeanor and on conviction shall be punishable by a fine of not less than $100 or more than $2,000 or imprisonment of not less than 30 days or more than 6 months, or both.
History: En. Sec. 15, Ch. 405, L. 1995; amd. Sec. 15, Ch. 125, L. 1997; amd. Sec. 17, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-719. Warrant for distraint

15-70-719. Warrant for distraint.
If all or part of the tax imposed by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand filed or recorded after the lien is filed by the department. An action may not be maintained to enjoin the collection of all or any part of the tax.
History: En. Sec. 16, Ch. 405, L. 1995; amd. Sec. 33, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 7. Alternative Fuel Tax › 15-70-720. Statute of limitations

15-70-720. Statute of limitations.
Except in the case of a fraudulent return or of neglect or refusal to make a return, a deficiency must be assessed within 3 years from the due date of the return or the date of filing the return.
History: En. Sec. 17, Ch. 405, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 8. Electric Vehicles › 15-70-801. Definitions

15-70-801. Definitions.
As used in this part, unless the context clearly indicates otherwise, the following definitions apply:
(1) "Charging station" means equipment with a rated capacity greater than 25 kilowatts that is not installed at a residence or owned by an association of real property owners including a homeowners' association as defined in 70-17-901 that transfers electric current to the power system of an electric vehicle and the real property in which the equipment is affixed, and includes public charging stations and public legacy charging stations.
(2) "Charging station operator" means a person, firm, general partnership, limited partnership, limited liability partnership, corporation, limited liability company, or other lawfully recognized business entity that operates a public charging station.
(3) "Public charging station" means a charging station that is a business using a metered system to deliver electric current to an electric vehicle and charges the customer either for the electricity transferred or for the duration of time during which the transfer of electricity takes place.
(4) "Public legacy charging station" means a public charging station operating before July 1, 2023, that has never had a metering system in place capable of measuring electricity transferred from the charging station to the vehicle or is incapable of measuring the time elapsed while actively charging a vehicle and placing a fee on the charging session.
(5) "Public utility" has the meaning as defined in 69-3-101.
History: En. Sec. 1, Ch. 619, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 8. Electric Vehicles › 15-70-802. Public charging station tax -- public legacy charging station tax -- reduction of additional electric vehicle registration fees

15-70-802. Public charging station tax -- public legacy charging station tax -- reduction of additional electric vehicle registration fees.
(1) Effective July 1, 2023, there is a tax of 3 cents a kilowatt hour or its equivalent in addition to the public utility's approved rate on the electric current used to charge or recharge the battery or batteries of an electric vehicle at public charging stations installed after July 1, 2023.
(2) Effective July 1, 2025, there is a tax of 3 cents a kilowatt hour or its equivalent in addition to the public utility's approved rate on the electric current used to charge or recharge the battery or batteries of an electric vehicle at public legacy charging stations.
(3) The tax authorized by this section is based on the rate of tax and electricity transferred during the charging process, and it does not include any fees or charges associated with the method of payment for the charging services.
(4) Effective July 1, 2028, the amount of any additional electric vehicle registration fee charged by the state to a resident on an electric vehicle is reduced by 30%.
History: En. Sec. 2, Ch. 619, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 8. Electric Vehicles › 15-70-803. Installation of electric meters

15-70-803. Installation of electric meters.
(1) Effective July 1, 2023, all new public charging stations must have an electric meter installed or approved by the public utility exclusively dedicated to the public charging station that measures all of the electricity delivered to the public charging station. The charging station owner shall pay the cost of meter installation.
(2) Effective July 1, 2025, all public charging stations and public legacy charging stations installed prior to July 1, 2023, must have an electric meter installed or approved by the public utility exclusively dedicated to the public charging station or public legacy charging station that measures all of the electricity delivered to the public charging station or public legacy charging station. The charging station owner shall pay the cost of meter installation.
(3) Effective July 1, 2028, all public legacy charging stations must be equipped with metering devices capable of accurately measuring the amount of electricity being delivered to the motor vehicle.
(4) It is the public charging station owner's responsibility to comply with the provisions of this section and not the duty of the public utility to enforce compliance.
History: En. Sec. 3, Ch. 619, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 8. Electric Vehicles › 15-70-804. Charging station rate disclosure

15-70-804. Charging station rate disclosure.
A charging station operator shall disclose at the charging station site the rate for electric power transferred to an electric vehicle.
History: En. Sec. 4, Ch. 619, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 8. Electric Vehicles › 15-70-805. Charging station operator statements and tax payment

15-70-805. Charging station operator statements and tax payment.
(1) All charging stations must be registered with the department of transportation 30 days after May 19, 2023.
(2) When registering the charging station with the department of transportation, the charging station owner shall provide the following information:
(a) name, mailing address, telephone number, and e-mail address of the owner;
(b) street address for the physical location of the charging station;
(c) the charging station's rated capacity in terms of wattage, voltage, and amperage; and
(d) additional information as required by the department.
(3) Charging stations that begin operation after May 19, 2023, must be registered with the department of transportation no later than 30 days after the first day of operation.
(4) (a) The public utility shall collect the tax levied in 15-70-802 in its monthly invoice to the public charging station owner and remit the proceeds as calculated in subsection (4)(b) to the department of transportation within 30 days following the preceding calendar quarter when the tax was collected.
(b) The public utility shall remit 2.75 cents for each kilowatt hour of electricity sold to a charging station owner to the department of transportation and is authorized to retain 0.25 cents per kilowatt hour to cover costs associated with collecting the tax.
(c) The public utility may create a new class of customers for billing at its discretion consisting solely of public charging stations.
(d) The billing rate for public charging stations must include the tax levied in 15-70-802 in addition to the public utility's approved rate or tariff.
(e) Taxes collected in accordance with this section are not subject to review or approval by the public service commission.
(5) The department of transportation may adopt rules to implement this section.
(6) The revenue derived from 15-70-802 must be deposited in the highway restricted account provided for in 15-70-126.
History: En. Sec. 5, Ch. 619, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated) › Part 1. General Provisions (Repealed and Terminated) › 15-71-101. Repealed

15-71-101. Repealed.
Sec. 17, Ch. 125, L. 1997.
History: En. 84-1862 by Sec. 3, Ch. 473, L. 1975; amd. Sec. 1, Ch. 47, L. 1977; R.C.M. 1947, 84-1862; amd. Sec. 1, Ch. 595, L. 1987; amd. Sec. 1, Ch. 94, L. 1991; amd. Sec. 3, Ch. 512, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated) › Part 1. General Provisions (Repealed and Terminated) › 15-71-102. Repealed

15-71-102. Repealed.
Sec. 17, Ch. 125, L. 1997.
History: En. 84-1862.1 by Sec. 2, Ch. 47, L. 1977; R.C.M. 1947, 84-1862.1; amd. Sec. 1, Ch. 217, L. 1989; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 5, Ch. 575, L. 1993; amd. Sec. 19, Ch. 405, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated) › Part 1. General Provisions (Repealed and Terminated) › 15-71-103. Repealed

15-71-103. Repealed.
Sec. 17, Ch. 125, L. 1997.
History: En. 84-1863 by Sec. 4, Ch. 473, L. 1975; amd. Sec. 3, Ch. 47, L. 1977; R.C.M. 1947, 84-1863.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated) › Part 1. General Provisions (Repealed and Terminated) › 15-71-104. Repealed

15-71-104. Repealed.
Sec. 17, Ch. 125, L. 1997.
History: En. 84-1865 by Sec. 6, Ch. 473, L. 1975; R.C.M. 1947, 84-1865; amd. Sec. 1, Ch. 277, L. 1983; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 19, Ch. 455, L. 1993; amd. Sec. 22, Ch. 18, L. 1995; amd. Sec. 13, Ch. 509, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated) › Part 1. General Provisions (Repealed and Terminated) › 15-71-105. Repealed

15-71-105. Repealed.
Sec. 17, Ch. 125, L. 1997.
History: En. 84-1864 by Sec. 5, Ch. 473, L. 1975; R.C.M. 1947, 84-1864.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated) › Part 1. General Provisions (Repealed and Terminated) › 15-71-110. Repealed

15-71-110. Repealed.
Sec. 17, Ch. 125, L. 1997.
History: En. Sec. 3, Ch. 428, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 71. License Tax on Vehicles Propelled by Liquefied Petroleum Gas (Repealed and Terminated) › Part 1. General Provisions (Repealed and Terminated) › 15-71-111. Terminated

15-71-111. Terminated.
Sec. 39, Ch. 15, Sp. L. July 1992.
History: En. Sec. 19, Ch. 15, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 72. Electrical Generation Tax and Invasive Species Fee › Part 1. Electrical Generation Tax Reform Act › 15-72-102. Legislative findings and declaration of purpose

15-72-102. Legislative findings and declaration of purpose.
(1) The legislature finds that the restructuring of the electric utility industry in Montana implemented by Chapter 505, Laws of 1997, including the unbundling of services and the provision that allows Montana customers to choose their supplier of electricity and related services in a competitive market, renders the existing method of property taxation of the electric utility industry an impediment to competition.
(2) The legislature further finds that the restructuring of the electric utility industry necessitates changes to the existing system of property taxation that include reducing the tax rate applied to electrical generation facilities and imposing a replacement tax in order to:
(a) avoid placing a supplier engaged in the business of generating, supplying, or selling electricity at a competitive advantage or disadvantage;
(b) preserve the revenue base of the existing property tax system for taxing jurisdictions in the state;
(c) minimize the shift in tax burden and the imposition of a higher tax burden on consumers of electricity; and
(d) minimize additional administrative costs and the burden of compliance.
(3) The legislature further finds that a reduction in the property tax rates applied to electrical generation facilities must be replaced by a wholesale energy transaction tax imposed on each kilowatt hour of electricity transmitted in the state.
(4) The legislature further finds that existing property tax rates applied to electrical transmission and distribution systems are appropriate for a regulated function.
(5) The legislature therefore declares that there is a compelling public need to modify the existing system of property taxation of electrical generation facilities and to impose a wholesale energy transaction tax on kilowatt hours of electricity transmitted in the state to ensure competitive neutrality and to provide replacement revenue to taxing jurisdictions in the state.
History: En. Sec. 2, Ch. 556, L. 1999; amd. Sec. 39, Ch. 114, L. 2003.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.