15-37-111. License tax supplemental. The license taxes herein provided for shall be in addition to all other taxes, licenses, and other fees now required to be paid by persons subject to the provisions of this part.
History: En. Sec. 14, Initiative No. 28, 1925; re-en. Sec. 2344.14, R.C.M. 1935; R.C.M. 1947, 84-2014.
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