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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.

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