Consumer Counsel Fee (CCT)


Senate Bill 33, signed into law by Governor Gianforte on May 4, 2023, deregulates Class C Motor Carriers. The bill was effective upon passage and approval. Businesses within this classification will have a filing requirement for the 2nd quarter of 2023, - April 1, 2023, through May 3, 2023. The due date for the 2nd quarter return is due is August 1, 2023.

All companies providing services regulated by the Public Service Commission must pay a quarterly fee on gross operating revenue generated by all regulated activities in Montana.

Fees

The current fee is 0.06%. This fee is set each year and is currently effective October 1, 2023 - September 30, 2024.

Reporting and Payment Options

Due Dates

Reports and payments are due 30 days from the end of the quarter:

First Quarter PaymentApril 30
Second Quarter PaymentJuly 30
Third Quarter PaymentOctober 30
Fourth Quarter PaymentJanuary 30

Penalties and Interest

If you do not file your return or make payments by the due date, you will be charged penalties and interest:

InterestMontana charges 1% interest on the outstanding fee each month until paid.
Late PenaltyMontana charges a 10% penalty on the unpaid balance for not paying by the due date.

Revenue Distribution

CCT revenue goes to a state special revenue fund used to cover appropriations to the Office of Consumer Counsel.

Related Laws

 

For more information, please contact the Department's Business Tax Unit:

Phone

(406) 444-6900

Email

DORBusinessTaxes@mt.gov