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


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
Email
DORBitBTU@mt.gov