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| Montana Administrative Register Notice 18-195 | No. 16 08/25/2023 | |
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BEFORE THE DEPARTMENT OF TRANSPORTATION OF THE STATE OF MONTANA
TO: All Concerned Persons
1. On September 15, 2023, at 10:00 a.m., the Department of Transportation (department) will hold an in-person public hearing, with the option to join via remote conferencing, to consider the proposed adoption of the above-stated rules.
Please use the following link to join by Zoom:
(a) https://mt-gov.zoom.us/j/86368329380?pwd=RTNUbGZVcVdlQ3pLUXhGWllaSXRGQT09
Meeting ID: 863 6832 9380 Password: 667778
(b) Dial by Telephone: +1 646 558 8656
Meeting ID: 863 6832 9380 Password: 667778
2. The department will make reasonable accommodations for persons with disabilities who wish to participate in this rulemaking process or need an alternative accessible format of this notice. If you require accommodation, contact the department no later than 5:00 p.m. on September 6, 2023, to advise us of the nature of the accommodation that you need. Please contact Kendra Smith, Department of Transportation, P.O. Box 201001, Helena, Montana, 59620; telephone (406) 444-0806; fax (406) 444-5411; TTY Service (800) 335-7592 or through the Montana Relay Service at 711; or e-mail kesmith@mt.gov.
3. The rules as proposed to be adopted provide as follows:
NEW RULE I DEFINITIONS The following definitions apply in this chapter: (1) "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, regardless of ownership. (2) "Charging station owner" means the entity that is the public utility customer, or a public utility that owns a public charging station or public legacy charging station. (3) "Electric meter" for purposes of [Ch. 619, L. 2023, Section 3] means an electric meter or sub meter installed or approved by the public utility exclusively dedicated to the public charging station or public legacy charging station for the public utility's billing purposes for billing of electricity and or the kWh tax. (4) "Metered system," "metering system," and "metering device" mean the charging station's internal embedded meter. (5) "Rated capacity" means the charging station manufacturer's rated capacity.
AUTH: 15-70-104, MCA; [Ch. 619, L. 2023, Section 5] IMP: [Ch. 619, L. 2023, Section 1]
REASON: The 2023 Legislature enacted Chapter 619, Laws of 2023 (House Bill 55), establishing a tax on electric vehicle charging stations. The bill became effective May 19, 2023. Proposed New Rule I is necessary to define words and phrases used throughout the proposed new rules for taxing electric vehicle charging stations.
NEW RULE II 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.
AUTH: 15-70-104, MCA; [Ch. 619, L. 2023, Section 5] IMP: [Ch. 619, L. 2023, Section 2]
REASON: Proposed New Rule II is necessary to define the point of tax collection as occurring at the electric meter installed or approved by the public utility.
NEW RULE III ELECTRIC METERING (1) For purposes of administering this chapter, the department will treat an electric meter serving a bank of charging stations as exclusively dedicated to the public charging station or public legacy charging station without regard for additional appurtenances that are served by the electric meter.
AUTH: 15-70-104, MCA; [Ch. 619, L. 2023, Section 5] IMP: [Ch. 619, L. 2023, Section 3]
REASON: Proposed New Rule III is needed to clarify that one electric meter can serve a bank of charging stations to lessen the administrative burden on the charging station owners. This rule is necessary to establish that the department will not require charging station owners to install separate meters solely for the purpose of administering this tax.
NEW RULE IV QUARTERLY TAX RETURNS (1) Pursuant to [Ch. 619, L. 2023, Section 5], the public utility must file a quarterly tax report on forms prescribed by the department, showing the amount of kilowatt hours used during the calendar quarter and the calculation of tax owed on the amount of kilowatt hours used during the calendar quarter less an uncollectable tax resulting from the previous calendar quarter. (2) Calendar quarters end on the last day of March, June, September, and December, and the quarterly tax reports and applicable tax payments are due on or before the last day of the month following the close of the calendar quarter. (3) Once an initial tax report is submitted, quarterly tax reports must continue to be submitted regardless of kilowatt hour usage, until a closing report has been filed with the department.
AUTH: 15-70-104, MCA; [Ch. 619, L. 2023, Section 5] IMP: [Ch. 619, L. 2023, Section 5]
REASON: Proposed New Rule IV is necessary to establish the dates the quarterly tax reports and tax payments must be filed with the department and to allow utilities to reduce tax payments due by the amount of bad debt that was reported on a previous return but not collected by those public utilities that use an accrual-based accounting method. Proposed New Rule IV is also necessary to clarify that once a public utility has filed an initial tax report, there is a continuing obligation to file a tax report every quarter until they notify the department that their reporting obligation has ended.
4. Concerned persons may submit their data, views, or arguments concerning the proposed actions in writing to: Kendra Smith, Department of Transportation, P.O. Box 201001, Helena, Montana, 59620; telephone (406) 444-0806; fax (406) 444-5411; or e-mail kesmith@mt.gov, and must be received no later than 5:00 p.m., September 22, 2023.
5. A department designee has been designated to preside over and conduct this hearing.
6. The department maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request that includes the name, e-mail, and mailing address of the person to receive notices and specifies for which program the person wishes to receive notices. Notices will be sent by e-mail unless a mailing preference is noted in the request. Such written request may be mailed or delivered to the contact person in paragraph 4 or may be made by completing a request form at any rules hearing held by the department.
7. An electronic copy of this proposal notice is available is available on the Department of Transportation website at www.mdt.mt.gov.
8. The bill sponsor contact requirements of 2-4-302, MCA, apply and have been fulfilled. The primary bill sponsors were contacted by email and U.S. mail on June 2, 2023.
9. The special notice requirements of 2-4-303, MCA, have been fulfilled. On August 15, 2023, written contact with Transportation Interim Committee staff members was made by email.
10. With regard to the requirements of 2-4-111, MCA, the department has determined that the adoption of the above-referenced rules will not significantly and directly impact small businesses.
11. With regard to the requirements of 2-15-142, MCA, the department has determined the adoption of the above-referenced rules will not have direct tribal implications.
/s/ Valerie A. Balukas /s/ Malcolm D. Long Valerie A. Balukas Malcolm D. Long Rule Reviewer Director Department of Transportation
Certified to the Secretary of State August 15, 2023.
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A directory of state agencies is available online at http://www.mt.gov/govt/agencylisting.asp.
For questions about the organization of the ARM or this web site, contact sosarm@mt.gov.
