ARM 42.31.902. REPORTING REQUIREMENTS FOR THE PUBLIC SERVICE COMMISSION AND CONSUMER COUNCIL

(1) If the total amount of the fee is less than $50 in each of the quarters during the preceding calendar year, the taxpayer may file with the department an annual return in lieu of filing quarterly returns required by 69-1-223 , MCA, provided the annual return is filed along with full payment by the last day of the month after the close of the calendar year.