Montana Code Annotated
Title 15. Taxation
Chapter 39. Taxation of Bentonite

Part 1. General Provisions

15-39-101. Production tax rates imposed on bentonite production - 15-39-101. Production tax rates imposed on bentonite production. (1) The...

15-39-102. Semiannual payment of tax -- statement -- authority of department - 15-39-102. Semiannual payment of tax -- statement -- authority of...

15-39-103. Taxation of royalties - 15-39-103. Taxation of royalties. All royalty amounts paid or apportioned...

15-39-104. Examination of statement -- adjustments -- delivery of notices and demands - 15-39-104. Examination of statement -- adjustments -- delivery of notices...

15-39-105. Penalties and interest for violation - 15-39-105. Penalties and interest for violation. (1) (a) A person...

15-39-106. Authority to collect delinquent taxes - 15-39-106. Authority to collect delinquent taxes. (1) (a) The department...

15-39-107. Interest on deficiency -- penalty - 15-39-107. Interest on deficiency -- penalty. (1) Interest accrues on...

15-39-108. Limitations - 15-39-108. Limitations. (1) Except in the case of a person...

15-39-109. Credit or refund for overpayment -- refund from county -- interest on overpayment - 15-39-109. Credit or refund for overpayment -- refund from county...

15-39-110. Distribution of taxes - 15-39-110. Distribution of taxes. (1) (a) For each semiannual period,...

15-39-111. Administration -- rules - 15-39-111. Administration -- rules. The department shall: (1) administer and...