ARM 42.22.107. ADDITIONAL REPORTING REQUIREMENTS FOR BENEFICIAL USE OF GOVERNMENT-OWNED TRANSMISSION LINES

(1) Qualifying companies shall provide to the department information on any possession or beneficial use of government-owned transmission lines, as referenced in 15-23-101 and 15-24-1207, MCA, during the preceding calendar year. The company must provide the following: (a) the name and address of the person, association, or corporation; (b) the location of the (tax-exempt property) transmission lines; (c) original cost and accrued depreciation of the tax-exempt property; (d) copies of all charges from the Bonneville Power Administration for bulk power transfers; (e) copies of contracts with the Bonneville Power Administration for use of the line; (f) any other information requested by the department which will assist in valuing the government owned electric transmission lines. (2) If a centrally assessed company's possession or beneficial use of government-owned transmission lines is captured in the department's unit valuation of the company, this additional information must be submitted by March 31 of the year the unit is being valued.