42.31.902    REPORTING REQUIREMENTS FOR THE PUBLIC SERVICE COMMISSION AND CONSUMER COUNCIL

(1) If the total amount of the fee is less than $50 in each of the quarters during the preceding calendar year, the taxpayer may file with the department an annual return in lieu of filing quarterly returns required by 69-1-223 , MCA, provided the annual return is filed along with full payment by the last day of the month after the close of the calendar year.

History: 15-1-201, MCA; IMP, 69-1-223, 69-1-402, MCA; NEW, 2003 MAR p. 1352, Eff. 6/27/03.