15-37-102. Gross value of metal mine yield -- definitions. As used in this part, the following definitions apply:
(1) "Gross value of product" means the receipts received, as defined in 15-23-801, from all merchantable metals or concentrate containing metals or precious and semiprecious gems and stones extracted or produced each reporting period from any mine or mining property in the state or recovered from the smelting, milling, reduction, or treatment in any manner of ores extracted from the mine or mining property or from tailings resulting from the smelting, reduction, or treatment of the ores.
(2) "Reporting period" means the 6-month period ending June 30 or December 31, as applicable.
History: En. Sec. 3, Initiative No. 28, 1925; re-en. Sec. 2344.3, R.C.M. 1935; amd. Sec. 101, Ch. 516, L. 1973; amd. Sec. 4, Ch. 156, L. 1977; R.C.M. 1947, 84-2003; amd. Sec. 1, Ch. 227, L. 1983; amd. Sec. 1, Ch. 128, L. 1989; amd. Sec. 2, Ch. 672, L. 1989; amd. Sec. 1, Ch. 19, Sp. L. August 2002; amd. Sec. 20, Ch. 594, L. 2005.
Structure Montana Code Annotated
Chapter 37. Mining License Taxes
15-37-101. License tax on metal mines
15-37-102. Gross value of metal mine yield -- definitions
15-37-104. Mine operator's statement of gross value -- reports and sampling
15-37-105. Computation and payment of tax
15-37-106. Procedure in case of failure to file statements
15-37-107. Warrant for distraint
15-37-108. Delinquent taxes -- penalty and interest
15-37-109. False or erroneous statements -- investigation penalty and interest
15-37-110. Review of determination of gross value of product or amount of tax
15-37-111. License tax supplemental
15-37-112. Returns of dissolved corporations
15-37-114. Deficiency assessment -- review -- penalty and interest
15-37-115. Credit for overpayment -- interest on overpayment
15-37-116. Statute of limitations
15-37-117. Disposition of metalliferous mines license taxes