Montana Code Annotated
Title 15. Taxation
Chapter 38. Resource Indemnity Trust and Ground Water Assessment

Part 1. General Provisions

15-38-101. Short title - 15-38-101. Short title. This chapter shall be known and may...

15-38-102. Legislative policy - 15-38-102. Legislative policy. It is the policy of the state...

15-38-103. Definitions - 15-38-103. Definitions. As used in this chapter, the following definitions...

15-38-104. Tax on mineral production - 15-38-104. Tax on mineral production. (1) Except as provided in...

15-38-105. Report of gross yield from mines - 15-38-105. Report of gross yield from mines. A person who...

15-38-106. Payment of tax -- records -- collection of taxes -- refunds - 15-38-106. Payment of tax -- records -- collection of taxes...

15-38-107. Procedure in case of failure to file statement - 15-38-107. Procedure in case of failure to file statement. (1)...

15-38-108. Warrant for distraint - 15-38-108. Warrant for distraint. If all or part of the...

15-38-109. Restricted access to records - 15-38-109. Restricted access to records. The information furnished by the...

15-38-110. Deficiency assessment -- review -- penalty and interest - 15-38-110. Deficiency assessment -- review -- penalty and interest. (1)...

15-38-111. Credit for overpayment -- interest on overpayment - 15-38-111. Credit for overpayment -- interest on overpayment. (1) If...

15-38-112. Statute of limitations - 15-38-112. Statute of limitations. (1) Except as otherwise provided in...

15-38-113. Exemption from resource indemnity and ground water assessment tax - 15-38-113. Exemption from resource indemnity and ground water assessment tax....

15-38-114. through 15-38-120 reserved - 15-38-114 through 15-38-120 reserved.

15-38-121. Certain royalties exempt - 15-38-121. Certain royalties exempt. Exempt from taxation are royalties received...

15-38-122. through 15-38-124 reserved - 15-38-122 through 15-38-124 reserved.

15-38-125. Gross value of product for coal - 15-38-125. Gross value of product for coal. As used in...

15-38-126. Gross value of product for talc - 15-38-126. Gross value of product for talc. As used in...

15-38-127. Gross value of product for vermiculite - 15-38-127. Gross value of product for vermiculite. As used in...

15-38-128. Gross value of product for limestone - 15-38-128. Gross value of product for limestone. As used in...

15-38-129. Gross value of product for industrial garnets and byproducts - 15-38-129. Gross value of product for industrial garnets and byproducts....

15-38-130. through 15-38-135 reserved - 15-38-130 through 15-38-135 reserved.

15-38-136. Terminated - 15-38-136. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992....

Part 2. Resource Indemnity Trust Fund

15-38-201. Creation of resource indemnity trust fund - 15-38-201. Creation of resource indemnity trust fund. For the purpose...

15-38-202. Investment of resource indemnity trust fund -- expenditure -- minimum balance - 15-38-202. Investment of resource indemnity trust fund -- expenditure --...

15-38-203. Use of funds - 15-38-203. Use of funds. (1) Any funds made available under...

Part 3. Natural Resources Accounts

15-38-301. Natural resources operations state special revenue account created -- revenue allocated -- appropriations from account - 15-38-301. (Temporary) Natural resources operations state special revenue account created...

15-38-302. Natural resources projects state special revenue account created -- revenue allocated -- limitations on appropriations from account - 15-38-302. Natural resources projects state special revenue account created --...