15-72-106. Collection of wholesale energy transaction tax -- disposition of revenue. (1) A transmission services provider shall collect the tax imposed under 15-72-104 from the taxpayer and pay the tax collected to the department. If the transmission services provider collects a tax in excess of the tax imposed by 15-72-104, both the tax and the excess must be remitted to the department.
     (2) A self-assessing distribution services provider is subject to the provisions of this part.
     (3) The wholesale energy transaction tax collected under this part must be deposited in the general fund.

     History: En. Sec. 6, Ch. 556, L. 1999.