Montana Code Annotated
Title 15. Taxation
Chapter 23. Centrally Assessed Property

15-23-301. Officers of certain public utility companies to furnish statement to department - 15-23-301. Officers of certain public utility companies to furnish statement...

15-23-302. Repealed - 15-23-302. Repealed. Sec. 11, Ch. 686, L. 1979. History: En....

15-23-303. Assessment of property -- apportionment to counties - 15-23-303. Assessment of property -- apportionment to counties. The department...

Part 4. Airlines

15-23-401. Definitions - 15-23-401. Definitions. As used in this part, unless the context...

15-23-402. Report by airline company - 15-23-402. Report by airline company. Every airline company engaged in...

15-23-403. Determination of value -- exception for new aircraft and supporting equipment -- nonoperating property -- notice - 15-23-403. Determination of value -- exception for new aircraft and...

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 Repealed - 15-23-509. Repealed.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...

Part 6. Oil and Gas Net Proceeds (Repealed)

15-23-601. Repealed - 15-23-601. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-602. Repealed - 15-23-602. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-603. Repealed - 15-23-603. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-604. Repealed - 15-23-604. Repealed. Sec. 94, Ch. 11, Sp. L. June 1989....

15-23-605. Repealed - 15-23-605. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-606. Repealed - 15-23-606. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-607. Repealed - 15-23-607. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-608. Repealed - 15-23-608. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-609. Repealed - 15-23-609. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-610. Repealed - 15-23-610. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-611. Repealed - 15-23-611. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-612. Repealed - 15-23-612. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-613. Repealed - 15-23-613. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-614. Repealed - 15-23-614. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-615. Repealed - 15-23-615. Repealed. Sec. 94, Ch. 11, Sp. L. June 1989....

15-23-616. Repealed - 15-23-616. Repealed. Sec. 94, Ch. 11, Sp. L. June 1989....

15-23-617. through 15-23-620 reserved - 15-23-617 through 15-23-620 reserved.

15-23-621. Repealed - 15-23-621. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

15-23-622. through 15-23-630 reserved - 15-23-622 through 15-23-630 reserved.

15-23-631. Repealed - 15-23-631. Repealed. Sec. 50, Ch. 451, L. 1995. History: En....

Part 7. Coal Gross Proceeds

15-23-701. Reporting gross yield from coal - 15-23-701. Reporting gross yield from coal. Each person engaged in...

15-23-702. Entry of gross proceeds in property tax record - 15-23-702. Entry of gross proceeds in property tax record. On...

15-23-703. Taxation of gross proceeds -- taxable value for nontax purposes - 15-23-703. Taxation of gross proceeds -- taxable value for nontax...

15-23-704. Lien of tax -- enforcement of payment - 15-23-704. Lien of tax -- enforcement of payment. The tax...

15-23-705. Repealed - 15-23-705. Repealed. Sec. 3, Ch. 264, L. 2009. History: En....

15-23-706. Repealed - 15-23-706. Repealed. Sec. 3, Ch. 264, L. 2009. History: En....

15-23-707. Repealed - 15-23-707. Repealed. Sec. 3, Ch. 264, L. 2009. History: En....

15-23-708. Suspension of collection of coal gross proceeds taxes, interest, and penalties -- local government discretion -- payment plan - 15-23-708. Suspension of collection of coal gross proceeds taxes, interest,...

15-23-709. Application of suspension and installment arrangement - 15-23-709. Application of suspension and installment arrangement. The suspension of...

15-23-710. through 15-23-714 reserved - 15-23-710 through 15-23-714 reserved.

15-23-715. New or expanding mines -- tax abatement -- definition - 15-23-715. New or expanding mines -- tax abatement -- definition....

15-23-716. Terminated - 15-23-716. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992....

Part 8. Metal Mines Gross Proceeds

15-23-801. Definitions - 15-23-801. Definitions. As used in this part, the following definitions...

15-23-802. Metal mines -- ad valorem taxation -- reports and sampling - 15-23-802. Metal mines -- ad valorem taxation -- reports and...

15-23-803. Valuation -- gross proceeds - 15-23-803. Valuation -- gross proceeds. On or before July 1...

15-23-804. Taxation of merchantable value - 15-23-804. Taxation of merchantable value. The department shall prepare from...

15-23-805. Imputed value -- procedure for metals - 15-23-805. Imputed value -- procedure for metals. If there is...

15-23-806. Lien of tax - 15-23-806. Lien of tax. The tax or penalty on gross...

15-23-807. Assessment procedures - 15-23-807. Assessment procedures. The gross proceeds of metal mines shall...

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Montana Code Annotated Title 15. Taxation Chapter 23. Centrally Assessed Property

Montana Code Annotated
Title 15. Taxation
Chapter 23. Centrally Assessed Property