Rule 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.Mont. Admin. r. 42.31.902
NEW, 2003 MAR p. 1352, Eff. 6/27/03.15-1-201, MCA; IMP, 69-1-223, 69-1-402, MCA;