15-59-104. Manufacturers to keep records. Each person subject to 15-59-102 shall keep a record in the form required by the department of all cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum manufactured 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. 15, Ex. L. 1921; re-en. Sec. 2360, R.C.M. 1921; re-en. Sec. 2360, R.C.M. 1935; amd. Sec. 5, Ch. 192, L. 1945; amd. Sec. 40, Ch. 516, L. 1973; R.C.M. 1947, 84-1206; amd. Sec. 125, Ch. 27, Sp. L. November 1993.
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