reglab/housing_qa huggingface dataset:
MT Code § 15-37-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-204. Quarterly return

  15-37-204. Quarterly return. (1) Each and every person must, 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 concentrates of vermiculite, perlite, kerrite, maconite, or any other micaceous minerals mined or produced by such person during each month of such quarter and during the whole quarter and such other information as the department may require, together with the total amount due to the state as license taxes for such quarter, and must, within such 30 days and at the same time such statement is delivered to the department, pay to the department the amount of the license taxes shown by such statement to be due to the state for the quarter for which such statement is made.   (2) Any person engaged in carrying on such business at more than one place or operating more than one mine in this state may include all thereof in one statement.   (3) The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown therefor.   History: En. Sec. 6, Ch. 50, L. 1951; amd. Sec. 228, Ch. 516, L. 1973; amd. Sec. 2, Ch. 209, L. 1977; R.C.M. 1947, 84-5906.
MT Code § 15-37-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-205. Procedure on failure to file statement

  15-37-205. Procedure on failure to file statement. (1) If a person fails to file any statement required by 15-37-204 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 proceed to determine the amount produced by the person within this 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 all delinquent micaceous mineral mines license taxes penalty and interest as provided in 15-1-216. The department may waive a penalty pursuant to 15-1-206.   History: En. Sec. 7, Ch. 50, L. 1951; amd. Sec. 229, Ch. 516, L. 1973; amd. Sec. 3, Ch. 209, L. 1977; R.C.M. 1947, 84-5907(1), (2); amd. Sec. 28, Ch. 427, L. 1999.
MT Code § 15-37-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-206. Collection -- warrant for distraint

  15-37-206. Collection -- warrant for distraint. (1) The department shall mail to the person required to file a quarterly statement and pay any license tax a letter and tax assessment statement setting forth the amount of delinquent license tax, penalty, and interest due. The letter shall advise that if payment is not made, a warrant for distraint may be filed.   (2) 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. Sec. 7, Ch. 50, L. 1951; amd. Sec. 229, Ch. 516, L. 1973; amd. Sec. 3, Ch. 209, L. 1977; R.C.M. 1947, 84-5907(3); amd. Sec. 20, Ch. 439, L. 1981.
MT Code § 15-37-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-207. Disposition of proceeds of tax

  15-37-207. Disposition of proceeds of tax. All license taxes collected under the provisions of this part shall be deposited to the credit of the general fund of the state.   History: En. Sec. 8, Ch. 50, L. 1951; R.C.M. 1947, 84-5908.
MT Code § 15-37-208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-208. Repealed

  15-37-208. Repealed. Sec. 4, Ch. 334, L. 1981.   History: En. Sec. 4, Ch. 50, L. 1951; amd. Sec. 226, Ch. 516, L. 1973; R.C.M. 1947, 84-5904.
MT Code § 15-37-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-209. Renumbered 15-37-221

  15-37-209. Renumbered 15-37-221. Code Commissioner, 1983.
MT Code § 15-37-210 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-210. Deficiency assessment -- review -- penalty and interest

  15-37-210. 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, pursuant to 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. 18, Ch. 811, L. 1991; amd. Sec. 29, Ch. 427, L. 1999; amd. Sec. 25, Ch. 594, L. 2005.
MT Code § 15-37-211 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-211. Credit for overpayment -- interest on overpayment

  15-37-211. 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 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 must be allowed on overpayments at the same rate 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 is not considered an overpayment with respect to which interest is allowable.   History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 30, Ch. 427, L. 1999.
MT Code § 15-37-212 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-212. Statute of limitations

  15-37-212. Statute of limitations. (1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.   (2) No refund or credit may be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the taxpayer files a claim therefor or the department of revenue has determined the existence of the overpayment and has approved the refund or credit thereof. If the taxpayer has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a credit or refund allowed if no claim is filed is automatically extended.   (3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.   History: En. Sec. 1, Ch. 194, L. 1983.
MT Code § 15-37-213 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-213. through 15-37-220 reserved

  15-37-213 through 15-37-220 reserved.
MT Code § 15-37-221 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-221. Penalty for violations

  15-37-221. Penalty for violations. Any violation of any of the provisions of this part shall be deemed a misdemeanor and shall be punished by a fine not exceeding $500 or by imprisonment in the county jail not exceeding 6 months or by both such fine and imprisonment.   History: En. Sec. 9, Ch. 50, L. 1951; R.C.M. 1947, 84-5909; MCA 1981, 15-37-209; redes. 15-37-221 by Code Commissioner, 1983.
MT Code § 15-37-222 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-222. through 15-37-225 reserved

  15-37-222 through 15-37-225 reserved.
MT Code § 15-37-226 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 37. Mining License Taxes|Part 2. Micaceous Mineral Mines|15-37-226. Terminated

  15-37-226. Terminated. Sec. 39(2), Ch. 15, Sp. L. July 1992.   History: En. Sec. 8, Ch. 15, Sp. L. July 1992.
MT Code § 15-38-101 (2021)
2021 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 be cited as "The Montana Resource Indemnity Trust and Ground Water Assessment Act".   History: En. 84-7001 by Sec. 1, Ch. 497, L. 1973; R.C.M. 1947, 84-7001; amd. Sec. 14, Ch. 769, L. 1991.
MT Code § 15-38-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 38. Resource Indemnity Trust and Ground Water Assessment|Part 1. General Provisions|15-38-102. Legislative policy

  15-38-102. Legislative policy. It is the policy of the state of Montana to indemnify its citizens for the loss of long-term value resulting from the depletion of its mineral resource base and for environmental damage caused by mineral development. This policy of indemnification is achieved by establishing a permanent resource indemnity trust, as required by Article IX, section 2, of the Montana constitution, by supporting ground water assessment programs from the proceeds of a tax levied on mineral extraction, and by allocating spendable revenues:   (1) to protect and restore the environment from damages resulting from mineral development;   (2) to support a variety of development programs that benefit the economy of the state and the lives of Montana citizens; and   (3) to assess the state's ground water resources.   History: En. 84-7002 by Sec. 2, Ch. 497, L. 1973; R.C.M. 1947, 84-7002; amd. Sec. 11, Ch. 418, L. 1987; amd. Sec. 15, Ch. 769, L. 1991.
MT Code § 15-38-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 38. Resource Indemnity Trust and Ground Water Assessment|Part 1. General Provisions|15-38-103. Definitions

  15-38-103. Definitions. As used in this chapter, the following definitions apply:   (1) "Department" means department of revenue.   (2) "Gross value of product" means, except as provided in 15-38-125 through 15-38-129, the market value of any merchantable mineral extracted or produced during the taxable year.   (3) "Mineral" means any precious stones or gems, gold, silver, copper, coal, lead, petroleum, natural gas, oil, uranium, talc, vermiculite, limestone, or other nonrenewable merchantable products extracted from the surface or subsurface of the state of Montana.   (4) "Total environment" means air, water, soil, flora, and fauna and the social, economic, and cultural conditions that influence communities and individual citizens.   History: En. 84-7003 by Sec. 3, Ch. 497, L. 1973; amd. Sec. 23, Ch. 52, L. 1977; R.C.M. 1947, 84-7003; amd. Sec. 11, Ch. 531, L. 1989; amd. Sec. 1, Ch. 520, L. 1991; amd. Sec. 12, Ch. 695, L. 1991; amd. Sec. 11, Ch. 506, L. 1993; amd. Sec. 1, Ch. 10, L. 1995; amd. Sec. 11, Ch. 397, L. 1995.
MT Code § 15-38-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 38. Resource Indemnity Trust and Ground Water Assessment|Part 1. General Provisions|15-38-105. Report of gross yield from mines

  15-38-105. Report of gross yield from mines. A person who engages in or carries on the business of mining, extracting, or producing a mineral from any quartz vein or lode, placer claim, dump or tailings, or other place or source shall file an annual statement of gross yield of the mineral from each mine owned or worked by that person during the calendar year. This statement must be in the form prescribed by the department and must be signed by the person or the manager, superintendent, agent, president, or vice-president of the corporation, association, or partnership, if any. Metal producers shall deliver the statement to the department on or before March 31 following the end of the calendar year. Mineral producers shall deliver the statement to the department on or before the 60th day following the end of the calendar year. The statement must show the following:   (1) the name and address of the owner or lessee or operator of the mine;   (2) the description and location of the mine;   (3) the quantity of minerals extracted, produced, and treated or sold from the mine during the period covered by the statement;   (4) the amount and character of the mineral and the total yield of the mineral from the mine in constituents of commercial value; that is to say, the number of ounces of gold or silver, pounds of copper or lead, tons of coal, or other commercially valuable constituents of the ores or mineral products or deposits yielded to the person engaged in mining measured by standard units of measurement;   (5) the gross yield or value in dollars and cents.   History: En. 84-7005 by Sec. 5, Ch. 497, L. 1973; R.C.M. 1947, 84-7005; amd. Sec. 3, Ch. 334, L. 1981; amd. Sec. 1, Ch. 226, L. 1983; amd. Sec. 6, Ch. 128, L. 1989; amd. Sec. 34, Ch. 451, L. 1995.
MT Code § 15-38-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 38. Resource Indemnity Trust and Ground Water Assessment|Part 1. General Provisions|15-38-107. Procedure in case of failure to file statement

  15-38-107. Procedure in case of failure to file statement. (1) If any person fails to make and file a statement within the time prescribed, the department shall immediately after the time has expired determine the gross yield of the mineral of the person from the business during the calendar year immediately preceding the year in which the statement is to be filed and shall fix the amount of the tax due to the state from the person for the calendar year and shall add to the amount of the tax penalty and interest as provided in 15-1-216.   (2) If a person fails to pay the tax when due, the department shall immediately determine the total gross value of product of the person from the business during the year for which the tax is due and shall fix the amount of tax due to the state and shall add to the amount penalty and interest as provided in 15-1-216.   (3) The department shall mail to the person failing to file an annual statement or pay any tax a letter setting forth the amount of tax, penalty, and interest due. The letter must advise that if payment is not received, a warrant for distraint may be filed.   (4) Penalties imposed by 15-1-216 may be waived by the department pursuant to 15-1-206.   History: En. 84-7012 by Sec. 12, Ch. 497, L. 1973; amd. Sec. 1, Ch. 301, L. 1975; amd. Sec. 11, Ch. 156, L. 1977; R.C.M. 1947, 84-7012(1) thru (3); amd. Sec. 21, Ch. 439, L. 1981; amd. Sec. 3, Ch. 226, L. 1983; amd. Sec. 8, Ch. 128, L. 1989; amd. Sec. 31, Ch. 427, L. 1999.
MT Code § 15-38-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 38. Resource Indemnity Trust and Ground Water Assessment|Part 1. General Provisions|15-38-108. Warrant for distraint

  15-38-108. Warrant for distraint. If all or part of the tax imposed by this chapter 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 shall have precedence over any other claim, lien, or demand thereafter filed and recorded.   History: En. 84-7012 by Sec. 12, Ch. 497, L. 1973; amd. Sec. 1, Ch. 301, L. 1975; amd. Sec. 11, Ch. 156, L. 1977; R.C.M. 1947, 84-7012(4); amd. Sec. 22, Ch. 439, L. 1981.
MT Code § 15-38-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 38. Resource Indemnity Trust and Ground Water Assessment|Part 1. General Provisions|15-38-109. Restricted access to records

  15-38-109. Restricted access to records. The information furnished by the producer to the department for the purpose of this chapter must be treated as provided in 15-31-511.   History: En. Sec. 13, Ch. 497, L. 1973; R.C.M. 1947, 84-7013; amd. Sec. 3, Ch. 135, L. 1993.
MT Code § 15-38-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 38. Resource Indemnity Trust and Ground Water Assessment|Part 1. General Provisions|15-38-110. Deficiency assessment -- review -- penalty and interest

  15-38-110. 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, pursuant to 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. 19, Ch. 811, L. 1991; amd. Sec. 27, Ch. 594, L. 2005.
MT Code § 15-38-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 38. Resource Indemnity Trust and Ground Water Assessment|Part 1. General Provisions|15-38-111. Credit for overpayment -- interest on overpayment

  15-38-111. 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 must be allowed on overpayments at the same rate as is charged on deficiency assessments provided in 15-1-216 due from the due date of the return or from the date of overpayment, whichever date is later, to the date the department approves refunding or crediting of the overpayment.   (3) (a) Interest may not accrue during any period that 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 chapter is not considered an overpayment with respect to which interest is allowable.   History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 28, Ch. 594, L. 2005.
MT Code § 15-38-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 38. Resource Indemnity Trust and Ground Water Assessment|Part 1. General Provisions|15-38-112. Statute of limitations

  15-38-112. Statute of limitations. (1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.   (2) No refund or credit may be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the taxpayer files a claim therefor or the department of revenue has determined the existence of the overpayment and has approved the refund or credit thereof. If the taxpayer has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a credit or refund allowed if no claim is filed is automatically extended.   (3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.   History: En. Sec. 1, Ch. 194, L. 1983.
MT Code § 15-38-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 38. Resource Indemnity Trust and Ground Water Assessment|Part 1. General Provisions|15-38-113. Exemption from resource indemnity and ground water assessment tax

  15-38-113. Exemption from resource indemnity and ground water assessment tax. The following persons are exempt from the resource indemnity and ground water assessment tax:   (1) a person who has paid the license tax on a metal mine under the provisions of Title 15, chapter 37, part 1;   (2) a person who has paid the tax on oil and natural gas production under the provisions of Title 15, chapter 36, part 3;   (3) a person who holds a permit pursuant to Title 82, chapter 4, part 4, and is subject to the fees provided for in 82-4-437(2) and (3); or   (4) a county, city, or town that holds a permit pursuant to Title 82, chapter 4, part 4.   History: En. Sec. 11, Ch. 672, L. 1989; amd. Sec. 17, Ch. 769, L. 1991; amd. Sec. 8, Ch. 522, L. 2003; amd. Sec. 4, Ch. 477, L. 2009; amd. Sec. 2, Ch. 334, L. 2019.
MT Code § 15-38-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 38. Resource Indemnity Trust and Ground Water Assessment|Part 1. General Provisions|15-38-114. through 15-38-120 reserved

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