15-23-212. Annual report. Each railroad car company shall, annually and within the time requirements of 15-23-103(3) and (4), file with the department of revenue a report, signed and sworn to by one of its designated officers, that provides the following information as of the preceding December 31:
(1) the name and nature of the business of the company;
(2) the number, kind, acquisition cost, date of acquisition, and name of owner of its private railroad cars;
(3) the cost of additions and betterment, special equipment, racks, protective equipment, or any other modification or improvement to a car since acquisition;
(4) the total car miles traveled, loaded and unloaded, within the state during the calendar year preceding the date of filing;
(5) the total car miles traveled, loaded and unloaded, within and outside of the state during the calendar year preceding the date of filing;
(6) the average number of miles traveled by each class of car during the year;
(7) the description and location of real and personal property that is owned by the railroad car company and that is subject to taxation within this state; and
(8) any other facts the department may require.
History: En. Sec. 8, Ch. 10, Sp. L. July 1992.
Structure Montana Code Annotated
Chapter 23. Centrally Assessed Property
15-23-201. Renumbered 15-23-204
15-23-202. Renumbered 15-23-205
15-23-203. Definitions relating to taxes
15-23-204. Assessment of railroads
15-23-205. Assessment -- how made
15-23-206. through 15-23-210 reserved
15-23-213. Assessment -- allocation -- taxable value
15-23-214. Determination of tax -- payment -- penalty and interest