15-23-702. Entry of gross proceeds in property tax record. On or before July 1 each year, the department shall enter the valuation of the gross proceeds of coal mines in the property tax record for each county in which the mines are located.
History: En. 84-1321 by Sec. 10, Ch. 525, L. 1975; R.C.M. 1947, 84-1321; amd. Sec. 100, Ch. 27, Sp. L. November 1993.
Structure Montana Code Annotated
Chapter 23. Centrally Assessed Property
15-23-701. Reporting gross yield from coal
15-23-702. Entry of gross proceeds in property tax record
15-23-703. Taxation of gross proceeds -- taxable value for nontax purposes
15-23-704. Lien of tax -- enforcement of payment
15-23-709. Application of suspension and installment arrangement
15-23-710. through 15-23-714 reserved
15-23-715. New or expanding mines -- tax abatement -- definition