Montana Code Annotated
Chapter 59. Cement Taxes
Part 1. Cement and Gypsum Producers

15-59-101. Definitions - 15-59-101. Definitions. (1) The word "import" shall include and mean...

15-59-102. License tax on producers and importers of gypsum and cement - 15-59-102. License tax on producers and importers of gypsum and...

15-59-103. Repealed - 15-59-103. Repealed. Sec. 4, Ch. 334, L. 1981. History: En....

15-59-104. Manufacturers to keep records - 15-59-104. Manufacturers to keep records. Each person subject to 15-59-102...

15-59-105. Quarterly statement and payment of tax - 15-59-105. Quarterly statement and payment of tax. (1) Each person...

15-59-106. Procedure to estimate tax on failure to file statement -- penalty and interest - 15-59-106. Procedure to estimate tax on failure to file statement...

15-59-107. Warrant for distraint - 15-59-107. Warrant for distraint. If all or part of the...

15-59-108. Deposit of taxes - 15-59-108. Deposit of taxes. All license taxes collected under the...

15-59-109. License tax supplemental - 15-59-109. License tax supplemental. The license taxes herein provided for...

15-59-110. Duty to file statement - 15-59-110. Duty to file statement. It shall be unlawful for...

15-59-111. Renumbered 15-59-121 - 15-59-111. Renumbered 15-59-121. Code Commissioner, 1983.

15-59-112. Deficiency assessment -- review -- penalty and interest - 15-59-112. Deficiency assessment -- review -- penalty and interest. (1)...

15-59-113. Credit for overpayment -- interest on overpayment - 15-59-113. Credit for overpayment -- interest on overpayment. (1) If...

15-59-114. Statute of limitations - 15-59-114. Statute of limitations. (1) Except as otherwise provided in...

15-59-115. through 15-59-120 reserved - 15-59-115 through 15-59-120 reserved.

15-59-121. Penalty for violations - 15-59-121. Penalty for violations. Any violation of the provisions of...

15-59-122. through 15-59-125 reserved - 15-59-122 through 15-59-125 reserved.

15-59-126. Terminated - 15-59-126. Terminated. Sec. 39(4), Ch. 15, Sp. L. July 1992....