Consumer Counsel Fee (CCT)
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 0.049%. This fee is set each year and is currently effective October 1, 2024 - September 30, 2025.
Reporting and Payment Options
- File and pay through our TransAction Portal (TAP)
- Make an ACH Credit payment
Due Dates
Reports and payments are due 30 days from the end of the 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:
- 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 Distribution
CCT revenue goes to a state special revenue fund used to cover appropriations to the Office of Consumer Counsel.
Related Laws
Have Questions?
For more information, please contact the Department of Revenue's Business Tax Unit:
- Phone
- (406) 444-6900
- DORBitBTU@mt.gov