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    • Legislation USA
    • Montana Code Annotated
    • Title 15. Taxation
    • Chapter 35. Coal Severance Tax
    • Part 1. General Provisions
    • 15-35-111. Renumbered 15-35-122

    Montana Code Annotated
    Part 1. General Provisions
    15-35-111. Renumbered 15-35-122

    15-35-111. Renumbered 15-35-122. Code Commissioner, 1983.

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    Structure Montana Code Annotated

    Montana Code Annotated

    Title 15. Taxation

    Chapter 35. Coal Severance Tax

    Part 1. General Provisions

    15-35-101. Legislative findings and declarations of purpose

    15-35-102. Definitions

    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

    15-35-109. Repealed

    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

    15-35-121. Penalties for neglect or false statement

    15-35-122. Rulemaking authority

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