The current tax rate is 0.439% of regulated revenue.
The tax rate is set each year for the following fiscal year and are effective from October 1 through September 30.
Reporting and Payment Options
Reports and payments are due 30 days from the end of the calendar quarter:
- First Quarter
- April 30
- Second Quarter
- July 30
- Third Quarter
- October 30
- Fourth Quarter
- January 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:
- Montana charges 1% interest on the outstanding fee each month until paid.
- Late Penalty
- Montana charges a 10% penalty on the unpaid balance for not paying by the due date.
Revenue goes to a state special revenue fund.