15-37-110. Review of determination of gross value of product or amount of tax. Every person whose license tax has been determined and assessed by the department of revenue under any of the provisions of this part who feels aggrieved by the determination and assessment of the department as to the amount of gross value of product or as to the amount of the license tax may seek review pursuant to 15-1-211.
History: En. Sec. 10, Initiative No. 28, 1925; re-en. Sec. 2344.10, R.C.M. 1935; amd. Sec. 73, Ch. 405, L. 1973; amd. Sec. 8, Ch. 126, L. 1975; amd. Sec. 7, Ch. 156, L. 1977; R.C.M. 1947, 84-2010; amd. Sec. 16, Ch. 811, L. 1991.
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