reglab/housing_qa huggingface dataset:
MT Code § 15-57-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 57. Store Licenses (Repealed)|Part 1. General Provisions (Repealed)|15-57-103. Repealed

  15-57-103. Repealed. Sec. 3, Ch. 658, L. 1991.   History: En. Sec. 2, Ch. 163, L. 1939; amd. Sec. 1, Ch. 122, L. 1955; amd. Sec. 9, Ch. 121, L. 1965; amd. Sec. 1, Ch. 160, L. 1971; amd. Sec. 1, Ch. 240, L. 1973; amd. Sec. 129, Ch. 516, L. 1973; amd. Sec. 7, Ch. 52, L. 1977; R.C.M. 1947, 84-2402.
MT Code § 15-57-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 57. Store Licenses (Repealed)|Part 1. General Provisions (Repealed)|15-57-104. Repealed

  15-57-104. Repealed. Sec. 3, Ch. 658, L. 1991.   History: En. Sec. 3, Ch. 163, L. 1939; amd. Sec. 130, Ch. 516, L. 1973; R.C.M. 1947, 84-2403.
MT Code § 15-57-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 57. Store Licenses (Repealed)|Part 1. General Provisions (Repealed)|15-57-105. Repealed

  15-57-105. Repealed. Sec. 3, Ch. 658, L. 1991.   History: En. Sec. 4, Ch. 163, L. 1939; amd. Sec. 2, Ch. 122, L. 1955; amd. Sec. 10, Ch. 121, L. 1965; amd. Sec. 2, Ch. 160, L. 1971; amd. Sec. 2, Ch. 240, L. 1973; amd. Sec. 131, Ch. 516, L. 1973; amd. Sec. 8, Ch. 52, L. 1977; amd. Sec. 1, Ch. 419, L. 1977; R.C.M. 1947, 84-2404.
MT Code § 15-57-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 57. Store Licenses (Repealed)|Part 1. General Provisions (Repealed)|15-57-106. Repealed

  15-57-106. Repealed. Sec. 3, Ch. 658, L. 1991.   History: En. Sec. 5, Ch. 163, L. 1939; amd. Sec. 11, Ch. 121, L. 1965; amd. Sec. 3, Ch. 240, L. 1973; amd. Sec. 1, Ch. 200, L. 1974; amd. Sec. 9, Ch. 52, L. 1977; R.C.M. 1947, 84-2405.
MT Code § 15-57-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 57. Store Licenses (Repealed)|Part 1. General Provisions (Repealed)|15-57-107. Repealed

  15-57-107. Repealed. Sec. 3, Ch. 658, L. 1991.   History: En. Sec. 7, Ch. 163, L. 1939; amd. Sec. 13, Ch. 121, L. 1965; amd. Sec. 4, Ch. 240, L. 1973; R.C.M. 1947, 84-2407.
MT Code § 15-57-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 57. Store Licenses (Repealed)|Part 1. General Provisions (Repealed)|15-57-108. Repealed

  15-57-108. Repealed. Sec. 3, Ch. 658, L. 1991.   History: En. Sec. 9, Ch. 163, L. 1939; R.C.M. 1947, 84-2409.
MT Code § 15-57-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 57. Store Licenses (Repealed)|Part 1. General Provisions (Repealed)|15-57-109. Repealed

  15-57-109. Repealed. Sec. 3, Ch. 658, L. 1991.   History: En. Sec. 12, Ch. 163, L. 1939; amd. Sec. 1, Ch. 266, L. 1971; amd. Sec. 6, Ch. 240, L. 1973; amd. Sec. 132, Ch. 516, L. 1973; amd. Sec. 19, Ch. 265, L. 1977; amd. Sec. 28, Ch. 518, L. 1977; R.C.M. 1947, 84-2412; amd. Sec. 1, Ch. 441, L. 1979; amd. Sec. 2, Ch. 274, L. 1981; amd. Sec. 13, Ch. 79, L. 1983.
MT Code § 15-57-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 57. Store Licenses (Repealed)|Part 1. General Provisions (Repealed)|15-57-110. Repealed

  15-57-110. Repealed. Sec. 3, Ch. 658, L. 1991.   History: En. Sec. 11, Ch. 163, L. 1939; amd. Sec. 11, Ch. 52, L. 1977; R.C.M. 1947, 84-2411.
MT Code § 15-58-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-101. Repealed

  15-58-101. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 1, Ch. 3, Ex. L. 1921; re-en. Sec. 2327, R.C.M. 1921; re-en. Sec. 2327, R.C.M. 1935; R.C.M. 1947, 84-1401(part).
MT Code § 15-58-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-102. Repealed

  15-58-102. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 2, Ch. 3, Ex. L. 1921; re-en. Sec. 2328, R.C.M. 1921; re-en. Sec. 2328, R.C.M. 1935; amd. Sec. 1, Ch. 125, L. 1975; R.C.M. 1947, 84-1402.
MT Code § 15-58-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-103. Repealed

  15-58-103. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 3, Ch. 3, Ex. L. 1921; re-en. Sec. 2329, R.C.M. 1921; re-en. Sec. 2329, R.C.M. 1935; amd. Sec. 48, Ch. 516, L. 1973; R.C.M. 1947, 84-1403.
MT Code § 15-58-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-104. Repealed

  15-58-104. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 5, Ch. 3, Ex. L. 1921; re-en. Sec. 2331, R.C.M. 1921; re-en. Sec. 2331, R.C.M. 1935; amd. Sec. 49, Ch. 516, L. 1973; amd. Sec. 3, Ch. 125, L. 1975; R.C.M. 1947, 84-1405.
MT Code § 15-58-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-105. Repealed

  15-58-105. Repealed. Sec. 2, Ch. 658, L. 1991.   History: (1), (3)En. Sec. 6, Ch. 3, Ex. L. 1921; re-en. Sec. 2332, R.C.M. 1921; re-en. Sec. 2332, R.C.M. 1935; amd. Sec. 50, Ch. 516, L. 1973; amd. Sec. 4, Ch. 125, L. 1975; Sec. 84-1406, R.C.M. 1947; (2)En. Sec. 4, Ch. 3, Ex. L. 1921; re-en. Sec. 2330, R.C.M. 1921; re-en. Sec. 2330, R.C.M. 1935; amd. Sec. 2, Ch. 125, L. 1975; Sec. 84-1404, R.C.M. 1947; R.C.M. 1947, 84-1404, 84-1406.
MT Code § 15-58-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-106. Repealed

  15-58-106. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 8, Ch. 3, Ex. L. 1921; re-en. Sec. 2334, R.C.M. 1921; amd. Sec. 2, Ch. 74, L. 1931; re-en. Sec. 2334, R.C.M. 1935; amd. Sec. 51, Ch. 516, L. 1973; amd. Sec. 5, Ch. 125, L. 1975; R.C.M. 1947, 84-1408; amd. Sec. 32, Ch. 439, L. 1981.
MT Code § 15-58-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-107. Repealed

  15-58-107. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. 84-1408.1 by Sec. 6, Ch. 125, L. 1975; R.C.M. 1947, 84-1408.1; amd. Sec. 33, Ch. 439, L. 1981.
MT Code § 15-58-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-108. Repealed

  15-58-108. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 17, Ch. 3, Ex. L. 1921; re-en. Sec. 2343, R.C.M. 1921; re-en. Sec. 2343, R.C.M. 1935; amd. Sec. 7, Ch. 125, L. 1975; R.C.M. 1947, 84-1417.
MT Code § 15-58-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-109. Repealed

  15-58-109. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 15, Ch. 3, Ex. L. 1921; re-en. Sec. 2341, R.C.M. 1921; re-en. Sec. 2341, R.C.M. 1935; R.C.M. 1947, 84-1415.
MT Code § 15-58-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-110. Repealed

  15-58-110. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 23, Ch. 811, L. 1991.
MT Code § 15-58-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-111. Repealed

  15-58-111. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 2, Ch. 14, L. 1983.
MT Code § 15-58-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-112. through 15-58-120 reserved

  15-58-112 through 15-58-120 reserved.
MT Code § 15-58-121 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-121. Repealed

  15-58-121. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 10, Ch. 3, Ex. L. 1921; re-en. Sec. 2336, R.C.M. 1921; re-en. Sec. 2336, R.C.M. 1935; R.C.M. 1947, 84-1410.
MT Code § 15-58-122 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-122. Repealed

  15-58-122. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 11, Ch. 3, Ex. L. 1921; re-en. Sec. 2337, R.C.M. 1921; re-en. Sec. 2337, R.C.M. 1935; R.C.M. 1947, 84-1411.
MT Code § 15-58-123 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-123. Repealed

  15-58-123. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 13, Ch. 3, Ex. L. 1921; re-en. Sec. 2339, R.C.M. 1921; re-en. Sec. 2339, R.C.M. 1935; R.C.M. 1947, 84-1413.
MT Code § 15-58-124 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-124. Repealed

  15-58-124. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 7, Ch. 3, Ex. L. 1921; re-en. Sec. 2333, R.C.M. 1921; re-en. Sec. 2333, R.C.M. 1935; R.C.M. 1947, 84-1407.
MT Code § 15-58-125 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-125. Repealed

  15-58-125. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 16, Ch. 3, Ex. L. 1921; re-en. Sec. 2342, R.C.M. 1921; re-en. Sec. 2342, R.C.M. 1935; R.C.M. 1947, 84-1416.
MT Code § 15-58-126 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 58. Coal Retailer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-58-126. Repealed

  15-58-126. Repealed. Sec. 2, Ch. 658, L. 1991.   History: En. Sec. 1, Ch. 194, L. 1983.
MT Code § 15-59-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-101. Definitions

  15-59-101. Definitions. (1) The word "import" shall include and mean to receive into any person's possession or custody first after its arrival and coming to rest at destination within the state of Montana of any cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum, as the same are defined in this section, shipped or transported into this state from point of origin without this state.   (2) The words "products of cement or gypsum", as used in 15-59-102, shall, in addition to the articles herein specifically enumerated, include all manufactured products into which gypsum enters as a component part to the extent of not less than 50% by weight. No double taxation of either cement, gypsum, or the products thereof is imposed by this part.   History: (1)En. Sec. 2, Ch. 15, Ex. L. 1921; re-en. Sec. 2357, R.C.M. 1921; amd. Sec. 1, Ch. 127, L. 1925; amd. Sec. 1, Ch. 166, L. 1931; re-en. Sec. 2357, R.C.M. 1935; amd. Sec. 1, Ch. 192, L. 1945; amd. Sec. 37, Ch. 516, L. 1973; amd. Sec. 1, Ch. 108, L. 1977; Sec. 84-1202, R.C.M. 1947; (2)En. Sec. 2, Ch. 166, L. 1931; re-en. Sec. 2357.1, R.C.M. 1935; amd. Sec. 2, Ch. 192, L. 1945; Sec. 84-1203, R.C.M. 1947; R.C.M. 1947, 84-1202(2), 84-1203.
MT Code § 15-59-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-102. License tax on producers and importers of gypsum and cement

  15-59-102. License tax on producers and importers of gypsum and cement. Every person engaged in or carrying on the business in the state of producing or manufacturing cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum and any person who imports into this state any such products for sale or use must pay to the department of revenue for the use of the state a license tax for engaging in and carrying on such business in the state in an amount equal to the following sums:   (1) for each ton of cement produced or manufactured by such person or used by such person in the manufacture or production of any of the articles or products hereinabove enumerated or imported by such person into this state for sale or use, 22 cents;   (2) for each ton of gypsum produced or manufactured by such person or used by such person in the manufacture or production of any of the articles or products hereinabove named or imported by such person into this state for such sale or use, 5 cents.   History: En. Sec. 2, Ch. 15, Ex. L. 1921; re-en. Sec. 2357, R.C.M. 1921; amd. Sec. 1, Ch. 127, L. 1925; amd. Sec. 1, Ch. 166, L. 1931; re-en. Sec. 2357, R.C.M. 1935; amd. Sec. 1, Ch. 192, L. 1945; amd. Sec. 37, Ch. 516, L. 1973; amd. Sec. 1, Ch. 108, L. 1977; R.C.M. 1947, 84-1202(1).
MT Code § 15-59-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-103. Repealed

  15-59-103. Repealed. Sec. 4, Ch. 334, L. 1981.   History: En. Sec. 4, Ch. 15, Ex. L. 1921; re-en. Sec. 2359, R.C.M. 1921; re-en. Sec. 2359, R.C.M. 1935; amd. Sec. 4, Ch. 192, L. 1945; amd. Sec. 39, Ch. 516, L. 1973; R.C.M. 1947, 84-1205.
MT Code § 15-59-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-104. Manufacturers to keep records

  15-59-104. Manufacturers to keep records. Each person subject to 15-59-102 shall keep a record in the form required by the department of all cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum manufactured or produced by the person in this state. The records must at all times during business hours be subject to inspection by the department.   History: En. Sec. 5, Ch. 15, Ex. L. 1921; re-en. Sec. 2360, R.C.M. 1921; re-en. Sec. 2360, R.C.M. 1935; amd. Sec. 5, Ch. 192, L. 1945; amd. Sec. 40, Ch. 516, L. 1973; R.C.M. 1947, 84-1206; amd. Sec. 125, Ch. 27, Sp. L. November 1993.
MT Code § 15-59-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-105. Quarterly statement and payment of tax

  15-59-105. Quarterly statement and payment of tax. (1) Each person shall, within 30 days after the end of each quarter, make out on forms prescribed by the department of revenue and deliver to the department a statement showing the total number of tons of cement or gypsum produced by the person or used by the person in the manufacture of the respective articles or products enumerated in 15-59-101(2) and 15-59-102 or imported by the person into the state of Montana for sale or use during each month of the quarter and during the whole quarter and other information that the department may require, together with the total amount due to the state as license taxes for the quarter.   (2) The annual license tax as imposed by 15-59-102 must be paid in quarterly installments for the quarters ending March 31, June 30, September 30, and December 31 of each year, and the amount of the license tax due for each quarter must be paid to the department within 30 days after the end of each quarter and at the same time the statement is delivered to the department.   (3) Any person engaged in carrying on a cement production business at more than one place or operating more than one factory or plant in this state may include all locations in one statement.   (4) The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown.   History: (1), (3), (4)En. Sec. 6, Ch. 15, Ex. L. 1921; re-en. Sec. 2361, R.C.M. 1921; re-en. Sec. 2361, R.C.M. 1935; amd. Sec. 6, Ch. 192, L. 1945; amd. Sec. 41, Ch. 516, L. 1973; amd. Sec. 2, Ch. 108, L. 1977; Sec. 84-1207, R.C.M. 1947; (2)En. Sec. 3, Ch. 15, Ex. L. 1921; re-en. Sec. 2358, R.C.M. 1921; re-en. Sec. 2358, R.C.M. 1935; amd. Sec. 3, Ch. 192, L. 1945; amd. Sec. 38, Ch. 516, L. 1973; Sec. 84-1204, R.C.M. 1947; R.C.M. 1947, 84-1204, 84-1207; amd. Sec. 183, Ch. 56, L. 2009.
MT Code § 15-59-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-106. Procedure to estimate tax on failure to file statement -- penalty and interest

  15-59-106. Procedure to estimate tax on failure to file statement -- penalty and interest. (1) If a person fails to file any statement required by 15-59-105 within the time required or fails to pay the tax required by this part on or before the date the payment is due, the department shall, immediately after the time has expired, determine the amounts of the respective articles or products enumerated in 15-59-101(2) and 15-59-102 manufactured or produced by the person within this state or imported by the person into the state during the quarter and during each month of the quarter and shall determine and fix the amount of the license taxes due to the state from the person for the quarter.   (2) The department shall add to the amount of delinquent license taxes penalty and interest as provided in 15-1-216.   (3) The department shall mail to the person required to file a quarterly statement and pay any license tax a letter setting forth the amount of license tax, penalty, and interest due, and the letter must contain a statement that if payment is not made, a warrant for distraint may be filed.   (4) A penalty imposed by 15-1-216 may be waived by the department pursuant to 15-1-206.   History: En. Sec. 8, Ch. 15, Ex. L. 1921; re-en. Sec. 2363, R.C.M. 1921; re-en. Sec. 2363, R.C.M. 1935; amd. Sec. 8, Ch. 192, L. 1945; amd. Sec. 42, Ch. 516, L. 1973; amd. Sec. 3, Ch. 108, L. 1977; R.C.M. 1947, 84-1209; amd. Sec. 34, Ch. 439, L. 1981; amd. Sec. 40, Ch. 427, L. 1999.
MT Code § 15-59-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-107. Warrant for distraint

  15-59-107. Warrant for distraint. If all or part of the tax imposed by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand thereafter filed and recorded.   History: En. 84-1213 by Sec. 4, Ch. 108, L. 1977; R.C.M. 1947, 84-1213; amd. Sec. 35, Ch. 439, L. 1981.
MT Code § 15-59-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-108. Deposit of taxes

  15-59-108. Deposit of taxes. All license taxes collected under the provisions of this part must, in accordance with the provisions of 17-2-124, be deposited to the credit of the general fund of the state.   History: En. Sec. 9, Ch. 15, Ex. L. 1921; re-en. Sec. 2364, R.C.M. 1921; re-en. Sec. 2364, R.C.M. 1935; R.C.M. 1947, 84-1210; amd. Sec. 13, Ch. 455, L. 1993; amd. Sec. 17, Ch. 18, L. 1995; amd. Sec. 9, Ch. 475, L. 2007.
MT Code § 15-59-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-109. License tax supplemental

  15-59-109. License tax supplemental. The license taxes herein provided for shall be in addition to all taxes and fees now required to be paid by the persons subject to the provisions of this part.   History: En. Sec. 11, Ch. 15, Ex. L. 1921; re-en. Sec. 2366, R.C.M. 1921; re-en. Sec. 2366, R.C.M. 1935; R.C.M. 1947, 84-1212.
MT Code § 15-59-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-110. Duty to file statement

  15-59-110. Duty to file statement. It shall be unlawful for any person to fail, neglect, or refuse to file any statement or certificate required by 15-59-105 in the manner or within the time herein required or to make such statement false in any particular.   History: En. Sec. 7, Ch. 15, Ex. L. 1921; re-en. Sec. 2362, R.C.M. 1921; re-en. Sec. 2362, R.C.M. 1935; amd. Sec. 7, Ch. 192, L. 1945; R.C.M. 1947, 84-1208.
MT Code § 15-59-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-111. Renumbered 15-59-121

  15-59-111. Renumbered 15-59-121. Code Commissioner, 1983.
MT Code § 15-59-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-112. Deficiency assessment -- review -- penalty and interest

  15-59-112. Deficiency assessment -- review -- penalty and interest. (1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, as provided in 15-1-211, of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211.   (2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.   History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 24, Ch. 811, L. 1991; amd. Sec. 41, Ch. 427, L. 1999; amd. Sec. 33, Ch. 594, L. 2005.
MT Code § 15-59-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-113. Credit for overpayment -- interest on overpayment

  15-59-113. Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of tax, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.   (2) Except as provided in subsection (3), interest is allowed on overpayments at the same rate as is charged on unpaid taxes, as provided in 15-1-216, due from the due date of the return or from the date of overpayment, whichever is later, to the date the department approves refunding or crediting of the overpayment.   (3) (a) Interest may not accrue during any period in which the processing of a claim for refund is delayed more than 30 days by reason of failure of the taxpayer to furnish information requested by the department for the purpose of verifying the amount of the overpayment.   (b) Interest is not allowed:   (i) if the overpayment is refunded within 6 months from the date the return is due or from the date the return is filed, whichever is later; or   (ii) if the amount of interest is less than $1.   (c) A payment not made incident to a bona fide and orderly discharge of an actual tax liability or one reasonably assumed to be imposed by this law may not be considered an overpayment with respect to which interest is allowable.   History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 42, Ch. 427, L. 1999.