15-35-106. Annual testing of samples. The Montana state bureau of mines and geology shall test coal production subject to this chapter and may make rules governing the collection of test data. A person subject to this chapter shall submit to the bureau on or before August 1 each year a sample of mine-run, "as is" coal from each mine producing that year. Additional samples shall be submitted at the request of the bureau. The bureau shall compute the Btu per pound of each sample received and forward this information to the department prior to September 1 each year.
History: En. 84-1317 by Sec. 6, Ch. 525, L. 1975; R.C.M. 1947, 84-1317.
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