Electrical Energy Producer's License Tax (Montana)
Last modified on February 12, 2015.
|Applies to States or Provinces||Montana|
|Name||Electrical Energy Producer's License Tax (Montana)|
|Policy Category||Other Policy|
|Affected Technologies||Biomass/Biogas, Coal with CCS, Concentrating Solar Power, Energy Storage, Fuel Cells, Geothermal Electric, Hydroelectric, Hydroelectric (Small), Natural Gas, Nuclear, Solar Photovoltaics, Wind energy|
|Implementing Sector|| State/Province
|Program Administrator||Montana Department of Revenue|
|Primary Website|| http://revenue.mt.gov/home/businesses/naturalresource_taxes
|Last Review|| 2014-09-15
Each person or other organization engaged in the generation, manufacture, or production of electricity and electrical energy in the state of Montana, either through waterpower or by any other means, is required to pay a quarterly license tax of $.0002 per kilowatt hour on all electricity and electrical energy generated, manufactured, or produced, as measured at the place of production.
There is no production incentive; however, an interest differential credit is allowed to utility providers for low-interest loans provided to customers for energy efficiency improvements.
|Department||Montana Department of Revenue|
|Address||Sam W. Mitchell Bldg.|
|Address 2||125 N. Roberts, 3rd Floor|
|Place|| Helena, Montana
Authorities (Please contact the if there are any file problems.)
|Authority 1:||15-51-1 MCA|
|Date Enacted|| 1933