15-38-105. Report of gross yield from mines. A person who engages in or carries on the business of mining, extracting, or producing a mineral from any quartz vein or lode, placer claim, dump or tailings, or other place or source shall file an annual statement of gross yield of the mineral from each mine owned or worked by that person during the calendar year. This statement must be in the form prescribed by the department and must be signed by the person or the manager, superintendent, agent, president, or vice-president of the corporation, association, or partnership, if any. Metal producers shall deliver the statement to the department on or before March 31 following the end of the calendar year. Mineral producers shall deliver the statement to the department on or before the 60th day following the end of the calendar year. The statement must show the following:
(1) the name and address of the owner or lessee or operator of the mine;
(2) the description and location of the mine;
(3) the quantity of minerals extracted, produced, and treated or sold from the mine during the period covered by the statement;
(4) the amount and character of the mineral and the total yield of the mineral from the mine in constituents of commercial value; that is to say, the number of ounces of gold or silver, pounds of copper or lead, tons of coal, or other commercially valuable constituents of the ores or mineral products or deposits yielded to the person engaged in mining measured by standard units of measurement;
(5) the gross yield or value in dollars and cents.
History: En. 84-7005 by Sec. 5, Ch. 497, L. 1973; R.C.M. 1947, 84-7005; amd. Sec. 3, Ch. 334, L. 1981; amd. Sec. 1, Ch. 226, L. 1983; amd. Sec. 6, Ch. 128, L. 1989; amd. Sec. 34, Ch. 451, L. 1995.
Structure Montana Code Annotated
Chapter 38. Resource Indemnity Trust and Ground Water Assessment
15-38-104. Tax on mineral production
15-38-105. Report of gross yield from mines
15-38-106. Payment of tax -- records -- collection of taxes -- refunds
15-38-107. Procedure in case of failure to file statement
15-38-108. Warrant for distraint
15-38-109. Restricted access to records
15-38-110. Deficiency assessment -- review -- penalty and interest
15-38-111. Credit for overpayment -- interest on overpayment
15-38-112. Statute of limitations
15-38-113. Exemption from resource indemnity and ground water assessment tax
15-38-114. through 15-38-120 reserved
15-38-121. Certain royalties exempt
15-38-122. through 15-38-124 reserved
15-38-125. Gross value of product for coal
15-38-126. Gross value of product for talc
15-38-127. Gross value of product for vermiculite
15-38-128. Gross value of product for limestone
15-38-129. Gross value of product for industrial garnets and byproducts