Electrical Generation Tax Reform Act (Montana)

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Last modified on February 12, 2015.

EZFeed Policy

Place Montana

Applies to States or Provinces Montana
Name Electrical Generation Tax Reform Act (Montana)
Policy Category Financial Incentive
Policy Type Fees
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
Active Policy Yes

Implementing Sector State/Province

Program Administrator Montana Department of Revenue
Primary Website http://leg.mt.gov/bills/mca_toc/15_72.htm

Last Review 2014-09-15


This Act reforms taxes paid by electricity generators to reduce tax rates and imposes replacement taxes in response to the 1997 restructuring of the Montana electric utility industry that allows Montana customers to choose their supplier of electricity and related services in a competitive market. The Act reduces property taxes applied to electrical generation facilities while adding a wholesale energy transaction tax imposed on each kilowatt hour of electricity transmitted in the state.

Policy Contact

Department Montana Department of Revenue

Address Sam W. Mitchell Bldg.
Address 2 125 N. Roberts, 3rd Floor
Place Helena, Montana

Website http://revenue.mt.gov/default.mcpx

Authorities (Please contact the if there are any file problems.)

Authority 1: 15-72-1 MCA

Date Enacted 1999