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Code · Montana · Title 15 — Taxation · Chapter 23 · Part 3

15-23-301. Officers of certain public utility companies to furnish statement to department.

305 words·~1 min read·/mt/title-15/chapter-23/part-3/15-23-301·

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15-23-301 . Officers of certain public utility companies to furnish statement to department. The president, secretary, or managing agent of a corporation or any other officer that the department may designate and each person or association of persons owning or operating a telegraph, telephone, microwave, or electric power or transmission line, a natural gas distribution utility, a rate-regulated natural gas transmission or oil transmission pipeline regulated by the public service commission or the federal energy regulatory commission, a common carrier pipeline as defined in 69-13-101 , or any canal, ditch, flume, or other property, other than real estate not included in a right-of-way, that constitutes a single and continuous property throughout more than one county or state, shall each year furnish the department with a statement, signed and sworn to by one of the officers or by the person or one of the persons forming the association, showing in detail for the year ending on December 31 immediately preceding:
(1)the whole number of miles of property in the state and, if the property is partly out of the state, the whole number of miles outside of the state and the whole number of miles within the state owned or operated by the corporation, person, or association;
(2)the total value of the entire property and plant, both within and outside of the state, and the total value of that portion of the property and plant within the state;
(3)a complete description of the property within the state, giving the points of entrance into and the points of exit from the state and the points of entrance into and the points of exit from each county, with a statement of the total number of miles in each county in the state;
(4)other information regarding the property as may be required by the department.
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