37.36.206 REPORTING REQUIREMENTS
(1) Each provider must complete and file with the Department of Revenue a quarterly reporting form on or before the last day of the month following the end of each calendar quarter.
(2) The quarterly reporting form must provide the following information:
(a) ending date of the calendar quarter covered by the return being filed;
(b) name and address of the provider;
(c) total number of exempt and nonexempt end user connections for the calendar quarter;
(d) number of nonexempt end user connections for the quarter;
(e) amount of fee computed by multiplying the total number of nonexempt end user connections times ten cents per month of service during the quarter;
(f) credits for uncollectible accounts, incorrect billings, and other appropriate adjustments if the provider elects to take a credit;
(g) amounts collected in the quarter for any accounts reported as uncollectible in a previous quarter if the provider has elected to take a credit under (f);
(h) credits for 3/4 of 1% of the total charges billed and collected each month to cover administrative expenses if the provider elects to take a credit; and
(i) the amount remitted with the return.
History: 53-19-305, 53-19-307, MCA; IMP, 53-19-305, 53-19-311, MCA; NEW, 1997 MAR p. 505, Eff. 3/11/97; TRANS, from SRS, 1998 MAR p. 2064; AMD, 2009 MAR p. 1672, Eff. 9/25/09.