15-37-203. Records. Each person subject to 15-37-201 shall keep a record in the form required by the department of all products mined or produced by the person in this state. The records must at all times during business hours be subject to inspection by the department.
History: En. Sec. 5, Ch. 50, L. 1951; amd. Sec. 227, Ch. 516, L. 1973; R.C.M . 1947, 84-5905; amd. Sec. 123, Ch. 27, Sp. L. November 1993.
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