15-37-201. License tax on micaceous mines. Every person engaged in or carrying on the business of working or operating any mine or mining property in the state from which vermiculite, perlite, kerrite, maconite, or any other micaceous minerals are mined, extracted, or produced must pay to the department of revenue for the exclusive use and benefit of the state a license tax for engaging in and carrying on such business in an amount equal to 5 cents per ton for each and every ton of concentrates mined, extracted, or produced by such person during such year.
History: En. Sec. 2, Ch. 50, L. 1951; amd. Sec. 224, Ch. 516, L. 1973; amd. Sec. 1, Ch. 209, L. 1977; R.C.M. 1947, 84-5902.
Structure Montana Code Annotated
Chapter 37. Mining License Taxes
Part 2. Micaceous Mineral Mines
15-37-201. License tax on micaceous mines
15-37-205. Procedure on failure to file statement
15-37-206. Collection -- warrant for distraint
15-37-207. Disposition of proceeds of tax
15-37-209. Renumbered 15-37-221
15-37-210. Deficiency assessment -- review -- penalty and interest
15-37-211. Credit for overpayment -- interest on overpayment
15-37-212. Statute of limitations
15-37-213. through 15-37-220 reserved
15-37-221. Penalty for violations