15-72-106 . Collection of wholesale energy transaction tax -- disposition of revenue. (1) A transmission services provider shall collect the tax imposed under 15-72-104 from the taxpayer and pay the tax collected to the department. If the transmission services provider collects a tax in excess of the tax imposed by 15-72-104 , both the tax and the excess must be remitted to the department. (2) A self-assessing distribution services provider is subject to the provisions of this part. (3) The wholesale energy transaction tax collected under this part must, in accordance with the provisions of 17-2-124 , be deposited in the general fund.
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