18.15.902    ELECTRIC METER AS POINT OF TAX COLLECTION

(1) For purposes of administering this chapter, the public utility will assess, collect, and remit the tax due to the department as measured by the kilowatt hours delivered through the electric meter.

 

History: 15-70-104, MCA; [Ch. 619, L. 2023, Section 5]; IMP, [Ch. 619, L. 2023, Section 2]; NEW, 2023 MAR p. 1186, Eff. 10/7/23.