Montana Code Annotated
Title 15. Taxation
Chapter 37. Mining License Taxes

Part 1. Metalliferous Mines

15-37-101. License tax on metal mines - 15-37-101. License tax on metal mines. (1) Every person who...

15-37-102. Gross value of metal mine yield -- definitions - 15-37-102. Gross value of metal mine yield -- definitions. As...

15-37-103. Rate of tax - 15-37-103. Rate of tax. (1) The license tax to be...

15-37-104. Mine operator's statement of gross value -- reports and sampling - 15-37-104. Mine operator's statement of gross value -- reports and...

15-37-105. Computation and payment of tax - 15-37-105. Computation and payment of tax. (1) The tax due...

15-37-106. Procedure in case of failure to file statements - 15-37-106. Procedure in case of failure to file statements. If...

15-37-107. Warrant for distraint - 15-37-107. Warrant for distraint. If all or part of the...

15-37-108. Delinquent taxes -- penalty and interest - 15-37-108. Delinquent taxes -- penalty and interest. All license taxes...

15-37-109. False or erroneous statements -- investigation penalty and interest - 15-37-109. False or erroneous statements -- investigation penalty and interest....

15-37-110. Review of determination of gross value of product or amount of tax - 15-37-110. Review of determination of gross value of product or...

15-37-111. License tax supplemental - 15-37-111. License tax supplemental. The license taxes herein provided for...

15-37-112. Returns of dissolved corporations - 15-37-112. Returns of dissolved corporations. Every corporation which shall be...

15-37-113. Repealed - 15-37-113. Repealed. Sec. 4, Ch. 334, L. 1981. History: En....

15-37-114. Deficiency assessment -- review -- penalty and interest - 15-37-114. Deficiency assessment -- review -- penalty and interest. (1)...

15-37-115. Credit for overpayment -- interest on overpayment - 15-37-115. Credit for overpayment -- interest on overpayment. (1) If...

15-37-116. Statute of limitations - 15-37-116. Statute of limitations. (1) Except as otherwise provided in...

15-37-117. Disposition of metalliferous mines license taxes - 15-37-117. (Temporary) Disposition of metalliferous mines license taxes. (1) Metalliferous...

15-37-118. through 15-37-125 reserved - 15-37-118 through 15-37-125 reserved.

15-37-126. Terminated - 15-37-126. Terminated. Sec. 39(3), Ch. 15, Sp. L. July 1992....

Part 2. Micaceous Mineral Mines

15-37-201. License tax on micaceous mines - 15-37-201. License tax on micaceous mines. Every person engaged in...

15-37-202. Quarterly payment - 15-37-202. Quarterly payment. Such annual license tax as imposed by...

15-37-203. Records - 15-37-203. Records. Each person subject to 15-37-201 shall keep a...

15-37-204. Quarterly return - 15-37-204. Quarterly return. (1) Each and every person must, within...

15-37-205. Procedure on failure to file statement - 15-37-205. Procedure on failure to file statement. (1) If a...

15-37-206. Collection -- warrant for distraint - 15-37-206. Collection -- warrant for distraint. (1) The department shall...

15-37-207. Disposition of proceeds of tax - 15-37-207. Disposition of proceeds of tax. All license taxes collected...

15-37-208. Repealed - 15-37-208. Repealed. Sec. 4, Ch. 334, L. 1981. History: En....

15-37-209. Renumbered 15-37-221 - 15-37-209. Renumbered 15-37-221. Code Commissioner, 1983.

15-37-210. Deficiency assessment -- review -- penalty and interest - 15-37-210. Deficiency assessment -- review -- penalty and interest. (1)...

15-37-211. Credit for overpayment -- interest on overpayment - 15-37-211. Credit for overpayment -- interest on overpayment. (1) If...

15-37-212. Statute of limitations - 15-37-212. Statute of limitations. (1) Except as otherwise provided in...

15-37-213. through 15-37-220 reserved - 15-37-213 through 15-37-220 reserved.

15-37-221. Penalty for violations - 15-37-221. Penalty for violations. Any violation of any of the...

15-37-222. through 15-37-225 reserved - 15-37-222 through 15-37-225 reserved.

15-37-226. Terminated - 15-37-226. Terminated. Sec. 39(2), Ch. 15, Sp. L. July 1992....