15-70-802. Public charging station tax, MCA
  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 70
  4. Part 8
  5. 15-70-802 Public charging station tax

Montana Code Annotated 2025

TITLE 15. TAXATION

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES

Part 8. Electric Vehicles

Public Charging Station Tax

15-70-802. Public charging station tax. (1) There is a tax of 3 cents a kilowatt hour on electricity delivered to a public charging station.

(2) The tax authorized by this section is in addition to the public utility's rate and measured at the utility's meter.

History: En. Sec. 2, Ch. 619, L. 2023; amd. Sec. 2, Ch. 216, L. 2025.