Montana Code Annotated
Chapter 23. Centrally Assessed Property
Part 5. Mines Net Proceeds

15-23-501. Taxation of mines - 15-23-501. Taxation of mines. (1) All mines and mining claims,...

15-23-502. Net proceeds tax -- statement of yield - 15-23-502. Net proceeds tax -- statement of yield. Every person...

15-23-503. Net proceeds -- how computed - 15-23-503. Net proceeds -- how computed. (1) The department of...

15-23-504. Lien of tax and penalty - 15-23-504. Lien of tax and penalty. The tax and penalty...

15-23-505. Assessment of royalties - 15-23-505. Assessment of royalties. Upon receipt of the list or...

15-23-506. False or fraudulent reports - 15-23-506. False or fraudulent reports. If any report required by...

15-23-507. Taxation and payment on royalty interests - 15-23-507. Taxation and payment on royalty interests. At the time...

15-23-508. Lien of tax -- enforcement of payment - 15-23-508. Lien of tax -- enforcement of payment. (1) The...

15-23-509. Repealed - 15-23-509. Repealed. Sec. 35, Ch. 581, L. 1979. History: En....

15-23-510. through 15-23-514 reserved - 15-23-510 through 15-23-514 reserved.

15-23-515. Net proceeds for talc -- statement -- value - 15-23-515. Net proceeds for talc -- statement -- value. (1)...

15-23-516. Net proceeds for vermiculite -- statement -- value - 15-23-516. Net proceeds for vermiculite -- statement -- value. (1)...

15-23-517. Net proceeds for limestone -- statement -- value - 15-23-517. Net proceeds for limestone -- statement -- value. (1)...

15-23-518. Net proceeds for industrial garnets and byproducts -- statement -- value -- exemption - 15-23-518. Net proceeds for industrial garnets and byproducts -- statement...

15-23-519. and 15-23-520 reserved - 15-23-519 and 15-23-520 reserved.

15-23-521. Examination of records by department - 15-23-521. Examination of records by department. The department of revenue...

15-23-522. Surface ground and improvements not exempt - 15-23-522. Surface ground and improvements not exempt. Nothing in this...

15-23-523. Dissolved corporations to make returns on net proceeds of mines and pay tax accrued - 15-23-523. Dissolved corporations to make returns on net proceeds of...