Electrical Generation Tax Reform Act (Montana)
Last modified on February 12, 2015.
|Applies to States or Provinces||Montana|
|Name||Electrical Generation Tax Reform Act (Montana)|
|Policy Category||Financial Incentive|
|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|
|Program Administrator||Montana Department of Revenue|
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.
|Department||Montana Department of Revenue|
|Address||Sam W. Mitchell Bldg.|
|Address 2||125 N. Roberts, 3rd Floor|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||15-72-1 MCA|