reglab/housing_qa huggingface dataset:
MT Code § 15-23-506 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-506. False or fraudulent reports

  15-23-506. False or fraudulent reports. If any report required by this part contains any willfully false or fraudulent statements as to the gross amount received by any person engaged in mining for any mine's product, then the department shall compute the gross value of such mine's product based upon the average quotations of the price of such mine's product in New York City or the relative market value at the point of delivery as evidenced by some established authority or market report. If any such person has sold or otherwise disposed of any of its mine's product at a price substantially below the true market price of such product at the time and place of such sale or disposal, then the department shall compute the gross value of such portion of the mine's product so sold or disposed of substantially below the market price, which gross value shall be based upon the quotations of the price of such mine's product in New York City or the relative market value at the point of delivery at the time such portion of the product was so sold or otherwise disposed of as evidenced by some established authority or market report. Should there be no quotation covering any particular product, then the department shall fix the value of such gross product or such portion thereof as shall have been sold or otherwise disposed of at a price substantially below the true market price at the time and place of such sale or disposal in such a manner as may seem to be equitable.   History: En. Sec. 4, Ch. 188, L. 1935; re-en. Sec. 2090.4, R.C.M. 1935; amd. Sec. 197, Ch. 516, L. 1973; amd. Sec. 17, Ch. 98, L. 1977; R.C.M. 1947, 84-5407.
MT Code § 15-23-507 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-507. Taxation and payment on royalty interests

  15-23-507. Taxation and payment on royalty interests. At the time of computing net proceeds assessments, the department shall also determine the royalty lists or schedules for each county in which the mines and mining claims are located. The department shall prepare from the net proceeds and royalty assessments a tax roll that must be furnished to the county treasurer on or before the following September 15. Upon furnishing the tax roll, the taxes are due and payable. Assessments of royalty on production of metals and minerals other than petroleum and natural gas must be entered by the department in the property tax record in the name of the recipient or owner of the royalty. The county treasurer shall give full notice of the assessment to the recipient or royalty owner and shall collect the taxes in the same manner as taxes on net proceeds of mines. Taxes on the royalty assessments and taxes on net proceeds of mines are payable at the times specified in 15-16-102, and any delinquencies in the payment are subject to the interest and penalties provided in 15-16-102.   History: En. Sec. 6, Ch. 188, L. 1935; re-en. Sec. 2091.1, R.C.M. 1935; amd. Sec. 1, Ch. 162, L. 1939; amd. Sec. 2, Ch. 257, L. 1959; amd. Sec. 199, Ch. 516, L. 1973; amd. Sec. 1, Ch. 398, L. 1975; R.C.M. 1947, 84-5409; amd. Sec. 98, Ch. 27, Sp. L. November 1993.
MT Code § 15-23-508 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-508. Lien of tax -- enforcement of payment

  15-23-508. Lien of tax -- enforcement of payment. (1) The taxes on such net proceeds must be levied as the levy of other taxes is provided for, and every such tax is a lien upon the mine or mining claim from which the ore or mineral products or deposits are mined or extracted and is a prior lien upon all personal property and improvements used in the process of extracting such ore or mineral products or deposits, provided such personal or real property is owned by or under lease by the person who extracted said ore, mineral products, or deposits.   (2) The tax on such net proceeds may be collected and the payment thereof enforced by the seizure and sale of the personal property upon which the tax is a lien in the same manner as other personal property is seized and sold for delinquent taxes or by the sale of the mine or mining claim and improvements, as provided for the sale of real property for delinquent taxes, or by the institution of a civil action for its collection in any court of competent jurisdiction. A resort to any one of the methods of enforcing collection as herein provided for shall not bar the right to resort to either or both of the other methods, but any two or all of the methods herein provided for may be used until the full amount of such tax is collected.   History: En. Sec. 7, Ch. 237, L. 1921; re-en. Sec. 2095, R.C.M. 1921; amd. Sec. 1, Ch. 143, L. 1925; re-en. Sec. 2095, R.C.M. 1935; amd. Sec. 20, Ch. 52, L. 1977; R.C.M. 1947, 84-5413.
MT Code § 15-23-509 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-509. Repealed

  15-23-509. Repealed. Sec. 35, Ch. 581, L. 1979.   History: En. Sec. 5, Ch. 237, L. 1921; re-en. Sec. 2093, R.C.M. 1921; re-en. Sec. 2093, R.C.M. 1935; R.C.M. 1947, 84-5411.
MT Code § 15-23-510 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-510. through 15-23-514 reserved

  15-23-510 through 15-23-514 reserved.
MT Code § 15-23-515 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-515. Net proceeds for talc -- statement -- value

  15-23-515. Net proceeds for talc -- statement -- value. (1) A statement of gross yield and value, required in 15-23-502, that is filed by a producer of talc must contain the following:   (a) the name and address of the owner or lessee or operator of the mine, together with the name and address of any person owning or claiming a royalty interest in the mineral product of the mine or the proceeds derived from the sale of the mineral product, and the amount or amounts paid or yielded as royalty to each person during the period covered by the statement;   (b) the description and location of the mine;   (c) the number of tons of talc extracted, produced, and treated or sold from the mine during the period covered by the statement;   (d) the amount and character of the talc and the yield of the talc from the mine, measured in tons, yielded to the person engaged in mining and to each royalty holder, if any, during the period covered by the statement; and   (e) the gross yield or value in dollars and cents.   (2) (a) For the purposes of this section, the gross yield or value of talc is determined by multiplying the number of tons of talc reported under subsection (1)(c) by:   (i) for the taxable year beginning January 1, 1989, $4.25; and   (ii) for the taxable years beginning January 1, 1990, and thereafter, the product obtained by multiplying $4.25 by the quotient of the PCE for the first quarter of the year previous to the taxable year for which the net proceed value is being calculated, divided by the PCE for the first quarter of the 1989 taxable year.   (b) "PCE" means the implicit price deflator for personal consumption expenditures as published quarterly in the Survey of Current Business by the bureau of economic analysis of the U.S. department of commerce.   History: En. Sec. 1, Ch. 531, L. 1989; amd. Sec. 10, Ch. 695, L. 1991.
MT Code § 15-23-516 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-516. Net proceeds for vermiculite -- statement -- value

  15-23-516. Net proceeds for vermiculite -- statement -- value. (1) A statement of gross yield and value, required in 15-23-502, that is filed by a producer of vermiculite must contain the following:   (a) the name and address of the owner, lessee, or operator of the mine, together with the name and address of any person owning or claiming a royalty interest in the mineral product of the mine or the proceeds derived from the sale of the mineral product, and the amount or amounts paid or yielded as royalty to each person during the period covered by the statement;   (b) the description and location of the mine;   (c) the number of tons of vermiculite extracted, produced, and treated or sold from the mine during the period covered by the statement;   (d) the amount and character of the vermiculite and the yield of the vermiculite from the mine, measured in tons, yielded to the person engaged in mining and to each royalty holder, if any, during the period covered by the statement; and   (e) the gross yield or value in dollars and cents.   (2) (a) For the purposes of this section, the gross yield or value of vermiculite is determined by multiplying the number of tons of vermiculite reported under subsection (1)(c) by:   (i) for the taxable year beginning January 1, 1991, $27; and   (ii) for the taxable years beginning January 1, 1992, and thereafter, the product obtained by multiplying $27 by the quotient of the PCE for the first quarter of the year previous to the taxable year for which the net proceed value is being calculated, divided by the PCE for the first quarter of the 1991 taxable year.   (b) "PCE" means the implicit price deflator for personal consumption expenditures as published quarterly in the Survey of Current Business by the bureau of economic analysis of the U.S. department of commerce.   History: En. Sec. 1, Ch. 695, L. 1991.
MT Code § 15-23-517 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-517. Net proceeds for limestone -- statement -- value

  15-23-517. Net proceeds for limestone -- statement -- value. (1) A statement of gross yield and value, required in 15-23-502, that is filed by a producer of limestone extracted for the production of quicklime must contain the following:   (a) the name and address of the owner, lessee, or operator of the mine, together with the name and address of any person owning or claiming a royalty interest in the mineral product of the mine or the proceeds derived from the sale of the mineral product, and the amount or amounts paid or yielded as royalty to each person during the period covered by the statement;   (b) the description and location of the mine;   (c) the number of tons of limestone extracted and sold either as limestone or quicklime from the mine during the period covered by the statement;   (d) the amount and character of the limestone and the yield of the limestone from the mine, measured in tons, yielded to the person engaged in mining and to each royalty holder, if any, during the period covered by the statement; and   (e) the gross yield or value in dollars and cents.   (2) (a) For purposes of this section, the gross yield or value of limestone is determined by multiplying the number of tons of limestone reported under subsection (1)(c) by:   (i) for the tax year beginning January 1, 1993, 34 cents; and   (ii) for the taxable years beginning January 1, 1994, and thereafter, the product obtained by multiplying 34 cents by the quotient of the PCE for the first quarter of the year previous to the taxable year for which the net proceeds value is being calculated, divided by the PCE for the first quarter of the 1992 taxable year.   (b) "PCE" means the implicit price deflator for personal consumption expenditures as published quarterly in the Survey of Current Business by the bureau of economic analysis of the U.S. department of commerce.   History: En. Sec. 1, Ch. 506, L. 1993.
MT Code § 15-23-519 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-519. and 15-23-520 reserved

  15-23-519 and 15-23-520 reserved.
MT Code § 15-23-521 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-521. Examination of records by department

  15-23-521. Examination of records by department. The department of revenue may at any time examine the records of any person specified in this part as the records may pertain to the yield of ore or mineral products or deposit in order to verify the statements made by the person. If from the examination or from other information, the department finds any statement or any material part of a statement willfully false or fraudulent, the department must assess in the same manner as provided for in 15-23-503, 15-23-515, 15-23-516, 15-23-517, or 15-23-518.   History: En. Sec. 6, Ch. 237, L. 1921; re-en. Sec. 2094, R.C.M. 1921; re-en. Sec. 2094, R.C.M. 1935; amd. Sec. 201, Ch. 516, L. 1973; R.C.M. 1947, 84-5412; amd. Sec. 10, Ch. 531, L. 1989; amd. Sec. 11, Ch. 695, L. 1991; amd. Sec. 10, Ch. 506, L. 1993; amd. Sec. 10, Ch. 397, L. 1995.
MT Code § 15-23-522 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-522. Surface ground and improvements not exempt

  15-23-522. Surface ground and improvements not exempt. Nothing in this part must be construed so as to exempt from taxation the surface ground, improvements, buildings, erections, structures, or machinery placed upon any mine or mining claim or used in connection therewith or supplies used either in mills, reduction works, or mines.   History: En. Sec. 8, Ch. 237, L. 1921; re-en. Sec. 2096, R.C.M. 1921; re-en. Sec. 2096, R.C.M. 1935; R.C.M. 1947, 84-5414.
MT Code § 15-23-523 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-523. Dissolved corporations to make returns on net proceeds of mines and pay tax accrued

  15-23-523. Dissolved corporations to make returns on net proceeds of mines and pay tax accrued. Every corporation which shall be dissolved or cease to do business in this state during any taxpaying year shall make all statements, reports, and returns required by law to be made with reference to the net proceeds of mines and pay the tax due for such period as it transacted business on or before the date of such dissolution or cessation of business. The department of revenue may grant a reasonable extension of time for filing a return upon good cause shown therefor.   History: En. Sec. 1, Ch. 10, L. 1941; amd. Sec. 202, Ch. 516, L. 1973; R.C.M. 1947, 84-5415.
MT Code § 15-23-601 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-601. Repealed

  15-23-601. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 1, Ch. 135, L. 1955; amd. Sec. 21, Ch. 52, L. 1977; amd. Sec. 18, Ch. 98, L. 1977; R.C.M. 1947, 84-6201; amd. Sec. 1, Ch. 525, L. 1981; amd. Sec. 1, Ch. 695, L. 1985; amd. Sec. 10, Ch. 655, L. 1987; amd. Sec. 1, Ch. 267, L. 1991; amd. Sec. 2, Ch. 9, Sp. L. November 1993.
MT Code § 15-23-602 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-602. Repealed

  15-23-602. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 2, Ch. 135, L. 1955; amd. Sec. 1, Ch. 159, L. 1969; amd. Sec. 117, Ch. 405, L. 1973; amd. Sec. 19, Ch. 98, L. 1977; R.C.M. 1947, 84-6202; amd. Sec. 1, Ch. 425, L. 1981; amd. Sec. 2, Ch. 525, L. 1981; amd. Sec. 3, Ch. 606, L. 1983; amd. Sec. 2, Ch. 695, L. 1985; amd. Sec. 11, Ch. 655, L. 1987; amd. Sec. 73, Ch. 11, Sp. L. June 1989; amd. Sec. 2, Ch. 267, L. 1991; amd. Sec. 3, Ch. 9, Sp. L. November 1993.
MT Code § 15-23-603 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-603. Repealed

  15-23-603. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 3, Ch. 135, L. 1955; amd. Sec. 230, Ch. 516, L. 1973; amd. Sec. 20, Ch. 98, L. 1977; R.C.M. 1947, 84-6203; amd. Sec. 2, Ch. 425, L. 1981; amd. Sec. 3, Ch. 525, L. 1981; amd. Sec. 3, Ch. 383, L. 1983; amd. Sec. 1, Ch. 642, L. 1985; amd. Sec. 3, Ch. 695, L. 1985; amd. Sec. 2, Ch. 724, L. 1985; amd. Sec. 12, Ch. 655, L. 1987; amd. Sec. 74, Ch. 11, Sp. L. June 1989; amd. Sec. 3, Ch. 267, L. 1991; amd. Sec. 8, Ch. 597, L. 1991; amd. Sec. 4, Ch. 9, Sp. L. November 1993.
MT Code § 15-23-604 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-604. Repealed

  15-23-604. Repealed. Sec. 94, Ch. 11, Sp. L. June 1989.   History: En. Sec. 4, Ch. 135, L. 1955; amd. Sec. 231, Ch. 516, L. 1973; amd. Sec. 5, Ch. 256, L. 1977; R.C.M. 1947, 84-6204(part); amd. Sec. 2, Ch. 642, L. 1985; amd. Sec. 13, Ch. 655, L. 1987.
MT Code § 15-23-605 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-605. Repealed

  15-23-605. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 5, Ch. 135, L. 1955; amd. Sec. 232, Ch. 516, L. 1973; amd. Sec. 68, Ch. 566, L. 1977; R.C.M. 1947, 84-6205; amd. Sec. 3, Ch. 425, L. 1981; amd. Sec. 4, Ch. 525, L. 1981; amd. Sec. 4, Ch. 383, L. 1983; amd. Sec. 4, Ch. 695, L. 1985; amd. Sec. 14, Ch. 655, L. 1987; amd. Sec. 11, Ch. 83, L. 1989; amd. Sec. 75, Ch. 11, Sp. L. June 1989.
MT Code § 15-23-606 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-606. Repealed

  15-23-606. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 6, Ch. 135, L. 1955; amd. Sec. 233, Ch. 516, L. 1973; R.C.M. 1947, 84-6206.
MT Code § 15-23-607 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-607. Repealed

  15-23-607. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 8, Ch. 135, L. 1955; amd. Sec. 1, Ch. 80, L. 1963; amd. Sec. 235, Ch. 516, L. 1973; amd. Sec. 6, Ch. 256, L. 1977; R.C.M. 1947, 84-6208; amd. Sec. 5, Ch. 695, L. 1985; amd. Sec. 15, Ch. 655, L. 1987; amd. Sec. 76, Ch. 11, Sp. L. June 1989; amd. Sec. 4, Ch. 267, L. 1991; amd. Sec. 2, Ch. 711, L. 1991; amd. Sec. 4, Ch. 790, L. 1991; amd. Sec. 5, Ch. 9, Sp. L. November 1993; amd. Sec. 99, Ch. 27, Sp. L. November 1993.
MT Code § 15-23-608 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-608. Repealed

  15-23-608. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 13, Ch. 135, L. 1955; amd. Sec. 2, Ch. 159, L. 1969; R.C.M. 1947, 84-6213.
MT Code § 15-23-609 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-609. Repealed

  15-23-609. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 11, Ch. 135, L. 1955; amd. Sec. 237, Ch. 516, L. 1973; R.C.M. 1947, 84-6211.
MT Code § 15-23-610 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-610. Repealed

  15-23-610. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 12, Ch. 135, L. 1955; amd. Sec. 238, Ch. 516, L. 1973; R.C.M. 1947, 84-6212.
MT Code § 15-23-611 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-611. Repealed

  15-23-611. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 14, Ch. 135, L. 1955; R.C.M. 1947, 84-6214.
MT Code § 15-23-612 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-612. Repealed

  15-23-612. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. 84-2213 by Sec. 2, Ch. 256, L. 1977; R.C.M. 1947, 84-2213(part); amd. Sec. 16, Ch. 655, L. 1987; amd. Sec. 6, Ch. 9, Sp. L. November 1993.
MT Code § 15-23-613 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-613. Repealed

  15-23-613. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 11, Ch. 695, L. 1985; amd. Sec. 17, Ch. 655, L. 1987; amd. Sec. 5, Ch. 267, L. 1991; amd. Sec. 7, Ch. 9, Sp. L. November 1993.
MT Code § 15-23-614 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-614. Repealed

  15-23-614. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 8, Ch. 9, Sp. L. November 1993.
MT Code § 15-23-615 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-615. Repealed

  15-23-615. Repealed. Sec. 94, Ch. 11, Sp. L. June 1989.   History: En. Sec. 1, Ch. 383, L. 1983.
MT Code § 15-23-616 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-616. Repealed

  15-23-616. Repealed. Sec. 94, Ch. 11, Sp. L. June 1989.   History: En. Sec. 2, Ch. 383, L. 1983; amd. Sec. 43, Ch. 370, L. 1987.
MT Code § 15-23-617 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-617. through 15-23-620 reserved

  15-23-617 through 15-23-620 reserved.
MT Code § 15-23-621 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-621. Repealed

  15-23-621. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 18, Ch. 655, L. 1987; amd. Sec. 6, Ch. 267, L. 1991.
MT Code § 15-23-622 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-622. through 15-23-630 reserved

  15-23-622 through 15-23-630 reserved.
MT Code § 15-23-631 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 6. Oil and Gas Net Proceeds (Repealed)|15-23-631. Repealed

  15-23-631. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 1, Ch. 536, L. 1989.
MT Code § 15-23-701 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 7. Coal Gross Proceeds|15-23-701. Reporting gross yield from coal

  15-23-701. Reporting gross yield from coal. Each person engaged in mining coal must, on or before March 31 each year, file with the department of revenue a statement of the gross yield from each coal mine owned or worked by the person in the preceding calendar year and the value of the coal. The statement must be in the form prescribed by the department, which may be coordinated with the form used under 15-35-104 and must be verified by an officer of the firm. The statement must include:   (1) the name and address of the owner or lessee or operator of the mine;   (2) the location of the mine;   (3) the tons of coal extracted, treated, and sold from the mine during the tax period;   (4) the gross yield or value in dollars and cents derived from the contract sales price as defined in 15-35-102.   History: En. 84-1320 by Sec. 9, Ch. 525, L. 1975; amd. Sec. 3, Ch. 156, L. 1977; R.C.M. 1947, 84-1320; (2)En. Sec. 2, Ch. 326, L. 1983; amd. Sec. 44, Ch. 370, L. 1987; amd. Sec. 1, Ch. 433, L. 2009.
MT Code § 15-23-702 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 7. Coal Gross Proceeds|15-23-702. Entry of gross proceeds in property tax record

  15-23-702. Entry of gross proceeds in property tax record. On or before July 1 each year, the department shall enter the valuation of the gross proceeds of coal mines in the property tax record for each county in which the mines are located.   History: En. 84-1321 by Sec. 10, Ch. 525, L. 1975; R.C.M. 1947, 84-1321; amd. Sec. 100, Ch. 27, Sp. L. November 1993.