15-59-101. Definitions. (1) The word "import" shall include and mean to receive into any person's possession or custody first after its arrival and coming to rest at destination within the state of Montana of any cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum, as the same are defined in this section, shipped or transported into this state from point of origin without this state.
(2) The words "products of cement or gypsum", as used in 15-59-102, shall, in addition to the articles herein specifically enumerated, include all manufactured products into which gypsum enters as a component part to the extent of not less than 50% by weight. No double taxation of either cement, gypsum, or the products thereof is imposed by this part.
History: (1)En. Sec. 2, Ch. 15, Ex. L. 1921; re-en. Sec. 2357, R.C.M. 1921; amd. Sec. 1, Ch. 127, L. 1925; amd. Sec. 1, Ch. 166, L. 1931; re-en. Sec. 2357, R.C.M. 1935; amd. Sec. 1, Ch. 192, L. 1945; amd. Sec. 37, Ch. 516, L. 1973; amd. Sec. 1, Ch. 108, L. 1977; Sec. 84-1202, R.C.M. 1947; (2)En. Sec. 2, Ch. 166, L. 1931; re-en. Sec. 2357.1, R.C.M. 1935; amd. Sec. 2, Ch. 192, L. 1945; Sec. 84-1203, R.C.M. 1947; R.C.M. 1947, 84-1202(2), 84-1203.
Structure Montana Code Annotated
Part 1. Cement and Gypsum Producers
15-59-102. License tax on producers and importers of gypsum and cement
15-59-104. Manufacturers to keep records
15-59-105. Quarterly statement and payment of tax
15-59-106. Procedure to estimate tax on failure to file statement -- penalty and interest
15-59-107. Warrant for distraint
15-59-109. License tax supplemental
15-59-110. Duty to file statement
15-59-111. Renumbered 15-59-121
15-59-112. Deficiency assessment -- review -- penalty and interest
15-59-113. Credit for overpayment -- interest on overpayment
15-59-114. Statute of limitations
15-59-115. through 15-59-120 reserved
15-59-121. Penalty for violations