15-35-104. Quarterly statement and payment of tax. Each coal mine operator shall compute the severance tax due on production for each calendar quarter on forms prescribed by the department. The statement must show the tonnage produced, the average Btu value of the production, the contract sales price received for the production, and other information that the department may require. The completed form, with the tax payment, must be delivered to the department not later than 30 days following the close of the quarter. The form must be signed by the operator if the operator is an individual or by an officer of the coal mine operator if the operator is a business entity. A person operating more than one coal mine in this state may include all of the person's mines in one statement. The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown.
History: En. 84-1315 by Sec. 4, Ch. 525, L. 1975; R.C.M. 1947, 84-1315; amd. Sec. 1, Ch. 334, L. 1981; amd. Sec. 4, Ch. 608, L. 1987; amd. Sec. 181, Ch. 56, L. 2009; amd. Sec. 1, Ch. 364, L. 2009.
Structure Montana Code Annotated
Chapter 35. Coal Severance Tax
15-35-101. Legislative findings and declarations of purpose
15-35-103. Severance tax -- rates imposed
15-35-104. Quarterly statement and payment of tax
15-35-105. Penalty and interest for delinquent tax -- waiver
15-35-106. Annual testing of samples
15-35-107. When value of coal may be imputed -- procedure
15-35-108. Disposal of severance taxes
15-35-110. Renumbered 15-35-121
15-35-111. Renumbered 15-35-122
15-35-112. Deficiency assessment -- review -- penalty and interest
15-35-113. Credit for overpayment -- interest on overpayment
15-35-114. Statute of limitations
15-35-115. through 15-35-120 reserved