Montana Code Annotated
Title 15. Taxation
Chapter 35. Coal Severance Tax

Part 1. General Provisions

15-35-101. Legislative findings and declarations of purpose - 15-35-101. Legislative findings and declarations of purpose. (1) The legislature...

15-35-102. Definitions - 15-35-102. (Temporary) Definitions. As used in this chapter, the following...

15-35-103. Severance tax -- rates imposed - 15-35-103. Severance tax -- rates imposed. (1) A severance tax...

15-35-104. Quarterly statement and payment of tax - 15-35-104. Quarterly statement and payment of tax. Each coal mine...

15-35-105. Penalty and interest for delinquent tax -- waiver - 15-35-105. Penalty and interest for delinquent tax -- waiver. (1)...

15-35-106. Annual testing of samples - 15-35-106. Annual testing of samples. The Montana state bureau of...

15-35-107. When value of coal may be imputed -- procedure - 15-35-107. When value of coal may be imputed -- procedure....

15-35-108. Disposal of severance taxes - 15-35-108. (Temporary) Disposal of severance taxes. Severance taxes collected under...

15-35-109. Repealed - 15-35-109. Repealed. Sec. 1, Ch. 407, L. 1981. History: En....

15-35-110. Renumbered 15-35-121 - 15-35-110. Renumbered 15-35-121. Code Commissioner, 1983.

15-35-111. Renumbered 15-35-122 - 15-35-111. Renumbered 15-35-122. Code Commissioner, 1983.

15-35-112. Deficiency assessment -- review -- penalty and interest - 15-35-112. Deficiency assessment -- review -- penalty and interest. (1)...

15-35-113. Credit for overpayment -- interest on overpayment - 15-35-113. Credit for overpayment -- interest on overpayment. (1) If...

15-35-114. Statute of limitations - 15-35-114. Statute of limitations. (1) Except as otherwise provided in...

15-35-115. through 15-35-120 reserved - 15-35-115 through 15-35-120 reserved.

15-35-121. Penalties for neglect or false statement - 15-35-121. Penalties for neglect or false statement. A person who...

15-35-122. Rulemaking authority - 15-35-122. Rulemaking authority. The department of revenue may adopt rules...

Part 2. New Coal Production Incentive Tax Credit Act (Repealed)

15-35-201. Repealed - 15-35-201. Repealed. Sec. 98, Ch. 51, L. 1999. History: En....

15-35-202. Repealed - 15-35-202. Repealed. Sec. 98, Ch. 51, L. 1999. History: En....

15-35-203. Repealed - 15-35-203. Repealed. Sec. 98, Ch. 51, L. 1999. History: En....

15-35-204. Repealed - 15-35-204. Repealed. Sec. 98, Ch. 51, L. 1999. History: En....

15-35-205. Repealed - 15-35-205. Repealed. Sec. 98, Ch. 51, L. 1999. History: En....