15-23-521. Examination of records by department. The department of revenue may at any time examine the records of any person specified in this part as the records may pertain to the yield of ore or mineral products or deposit in order to verify the statements made by the person. If from the examination or from other information, the department finds any statement or any material part of a statement willfully false or fraudulent, the department must assess in the same manner as provided for in 15-23-503, 15-23-515, 15-23-516, 15-23-517, or 15-23-518.
History: En. Sec. 6, Ch. 237, L. 1921; re-en. Sec. 2094, R.C.M. 1921; re-en. Sec. 2094, R.C.M. 1935; amd. Sec. 201, Ch. 516, L. 1973; R.C.M. 1947, 84-5412; amd. Sec. 10, Ch. 531, L. 1989; amd. Sec. 11, Ch. 695, L. 1991; amd. Sec. 10, Ch. 506, L. 1993; amd. Sec. 10, Ch. 397, L. 1995.
Structure Montana Code Annotated
Chapter 23. Centrally Assessed Property
15-23-502. Net proceeds tax -- statement of yield
15-23-503. Net proceeds -- how computed
15-23-504. Lien of tax and penalty
15-23-505. Assessment of royalties
15-23-506. False or fraudulent reports
15-23-507. Taxation and payment on royalty interests
15-23-508. Lien of tax -- enforcement of payment
15-23-510. through 15-23-514 reserved
15-23-515. Net proceeds for talc -- statement -- value
15-23-516. Net proceeds for vermiculite -- statement -- value
15-23-517. Net proceeds for limestone -- statement -- value
15-23-518. Net proceeds for industrial garnets and byproducts -- statement -- value -- exemption
15-23-519. and 15-23-520 reserved
15-23-521. Examination of records by department
15-23-522. Surface ground and improvements not exempt
15-23-523. Dissolved corporations to make returns on net proceeds of mines and pay tax accrued