reglab/housing_qa huggingface dataset:
MT Code § 15-23-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 2. Railroads|15-23-203. Definitions relating to taxes

  15-23-203. Definitions relating to taxes. As used in this part, unless the context requires otherwise, the following definitions apply:   (1) (a) "Base value" means, except as provided in subsection (1)(b), the system value of railroad transportation property of a railroad in the preceding tax year.   (b) For tax year 1999, base value means the system value of railroad transportation property used to determine the railroad's Montana property taxes paid for the 1998 tax year.   (2) "Capitalization rate" means the capitalization rate reported by the surface transportation board, provided for in 49 U.S.C. 701, in its annual cost of capital report.   (3) "Change in earnings" means the value determined by dividing the average earnings for the 5 years immediately preceding the current tax year by the average earnings for the 5 years immediately preceding the previous tax year.   (4) "Change in the capitalization rate" means the value derived by dividing the current year capitalization rate by the preceding year capitalization rate.   (5) "Earnings" means income realized before deducting depreciation, interest expenses, lease expenses, and taxes.   (6) "Gross profit margin" means the ratio of earnings to operating revenue.   (7) "Leased property" means property that is subject to an agreement that transfers the use of the property to the lessee during the term of the lease and that is not capitalized on the lessee's balance sheet.   (8) "Operating revenue" means the amount of money that the railroad is entitled to receive or that accrues to its benefit from services rendered in transporting property or persons by rail.   (9) "System cost" means the total depreciated cost of all railroad transportation property, including leased property within the state and outside the state.   History: En. Sec. 3, Ch. 531, L. 1999.
MT Code § 15-23-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 2. Railroads|15-23-206. through 15-23-210 reserved

  15-23-206 through 15-23-210 reserved.
MT Code § 15-23-211 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 2. Railroads|15-23-211. Definitions

  15-23-211. Definitions. As used in 15-23-211 through 15-23-216, unless the context requires otherwise, the following definitions apply:   (1) "Average levy" means the average statewide rate of taxation on commercial and industrial property.   (2) "Person" includes an individual, firm, association, company, partnership, corporation, joint-stock company, agency, syndicate, or cooperative.   (3) "Private railroad cars" means all railroad cars that:   (a) are not owned by a railroad company operating in this state;   (b) are used for transporting persons or freight; and   (c) are not otherwise assessed for property taxation in this state.   (4) "Railroad car company" means any person, other than a railroad company, engaged in operating, leasing, or furnishing private railroad cars, whether or not owned by that person, for the transportation of persons or freight over railroad lines located wholly or partially within this state.   History: En. Sec. 7, Ch. 10, Sp. L. July 1992; amd. Sec. 1, Ch. 532, L. 1993; amd. Sec. 1, Ch. 16, L. 1997.
MT Code § 15-23-212 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 2. Railroads|15-23-212. Annual report

  15-23-212. Annual report. Each railroad car company shall, annually and within the time requirements of 15-23-103(3) and (4), file with the department of revenue a report, signed and sworn to by one of its designated officers, that provides the following information as of the preceding December 31:   (1) the name and nature of the business of the company;   (2) the number, kind, acquisition cost, date of acquisition, and name of owner of its private railroad cars;   (3) the cost of additions and betterment, special equipment, racks, protective equipment, or any other modification or improvement to a car since acquisition;   (4) the total car miles traveled, loaded and unloaded, within the state during the calendar year preceding the date of filing;   (5) the total car miles traveled, loaded and unloaded, within and outside of the state during the calendar year preceding the date of filing;   (6) the average number of miles traveled by each class of car during the year;   (7) the description and location of real and personal property that is owned by the railroad car company and that is subject to taxation within this state; and   (8) any other facts the department may require.   History: En. Sec. 8, Ch. 10, Sp. L. July 1992.
MT Code § 15-23-213 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 2. Railroads|15-23-213. Assessment -- allocation -- taxable value

  15-23-213. Assessment -- allocation -- taxable value. (1) The department of revenue shall assess the property in the name of the railroad car company owning the property unless the property is reported by another person leasing or operating the property.   (2) The allocation of property to this state must be made on the basis of the car miles traveled within the state to the total car miles traveled unless the department by administrative rule adopts a different formula.   (3) In determining taxable value, the department shall use the percentage rate "R", as provided in 15-6-145, to achieve compliance with the requirements of the federal Railroad Revitalization and Regulatory Reform Act of 1976, as amended.   History: En. Sec. 9, Ch. 10, Sp. L. July 1992.
MT Code § 15-23-214 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 2. Railroads|15-23-214. Determination of tax -- payment -- penalty and interest

  15-23-214. Determination of tax -- payment -- penalty and interest. (1) Subject to 15-10-420 and on or before the third Monday in October, the department shall compute the tax on railroad car company property by multiplying the taxable value of the property by the average levy.   (2) After determining the tax, the department shall send to the last-known address of each railroad car company subject to taxation a written notice, postage prepaid, showing the amount of taxes due for the current year and any delinquent amount for prior years. The notice must include the taxable value of the property and the average levy used to compute the tax.   (3) The tax is due and payable to the department under the provisions of 15-16-102. A tax not received by the department within the time requirements of 15-16-102 is delinquent and subject to penalty and interest as provided in 15-1-216.   History: En. Sec. 10, Ch. 10, Sp. L. July 1992; amd. Sec. 96, Ch. 584, L. 1999; amd. Sec. 4, Ch. 594, L. 2005.
MT Code § 15-23-215 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 2. Railroads|15-23-215. Deposit of taxes

  15-23-215. Deposit of taxes. All taxes, penalties, and interest collected by the department of revenue under 15-23-211 through 15-23-216 must be deposited in the general fund.   History: En. Sec. 11, Ch. 10, Sp. L. July 1992.
MT Code § 15-23-216 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 2. Railroads|15-23-216. Lien -- collection actions

  15-23-216. Lien -- collection actions. (1) A tax due under 15-23-211 through 15-23-216 is a lien on all real and personal property of the railroad car company to the same extent as are other taxes under 15-16-401 and 15-16-402.   (2) The department may at any time after the taxes are delinquent use the following collection actions:   (a) seizure and sale of personal property, as provided in 15-17-911, with the department having the same authority as the county treasurer;   (b) suit for collection in district court; or   (c) issuance of a warrant for distraint, as provided in Title 15, chapter 1, part 7.   (3) The use of one collection method does not prevent the department from using other collection methods.   History: En. Sec. 12, Ch. 10, Sp. L. July 1992.
MT Code § 15-23-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 3. Public Utilities|15-23-301. Officers of certain public utility companies to furnish statement to department

  15-23-301. Officers of certain public utility companies to furnish statement to department. The president, secretary, or managing agent of a corporation or any other officer that the department may designate and each person or association of persons owning or operating a telegraph, telephone, microwave, or electric power or transmission line, a natural gas distribution utility, a rate-regulated natural gas transmission or oil transmission pipeline regulated by the public service commission or the federal energy regulatory commission, a common carrier pipeline as defined in 69-13-101, a pipeline carrier as defined in 49 U.S.C. 15102(2), or any canal, ditch, flume, or other property, other than real estate not included in a right-of-way, that constitutes a single and continuous property throughout more than one county or state, shall each year furnish the department with a statement, signed and sworn to by one of the officers or by the person or one of the persons forming the association, showing in detail for the year ending on December 31 immediately preceding:   (1) the whole number of miles of property in the state and, if the property is partly out of the state, the whole number of miles outside of the state and the whole number of miles within the state owned or operated by the corporation, person, or association;   (2) the total value of the entire property and plant, both within and outside of the state, and the total value of that portion of the property and plant within the state;   (3) a complete description of the property within the state, giving the points of entrance into and the points of exit from the state and the points of entrance into and the points of exit from each county, with a statement of the total number of miles in each county in the state;   (4) other information regarding the property as may be required by the department.   History: En. Sec. 1, Ch. 49, L. 1919; re-en. Sec. 2138, R.C.M. 1921; re-en. Sec. 2138, R.C.M. 1935; amd. Sec. 1, Ch. 17, L. 1939; amd. Sec. 25, Ch. 516, L. 1973; amd. Sec. 1, Ch. 50, L. 1974; amd. Sec. 1, Ch. 210, L. 1975; amd. Sec. 12, Ch. 98, L. 1977; R.C.M. 1947, 84-901; amd. Sec. 4, Ch. 487, L. 2009.
MT Code § 15-23-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 3. Public Utilities|15-23-302. Repealed

  15-23-302. Repealed. Sec. 11, Ch. 686, L. 1979.   History: En. Sec. 2, Ch. 49, L. 1919; re-en. Sec. 2139, R.C.M. 1921; re-en. Sec. 2139, R.C.M. 1935; amd. Sec. 2, Ch. 17, L. 1939; amd. Sec. 64, Ch. 405, L. 1973; amd. Sec. 2, Ch. 210, L. 1975; R.C.M. 1947, 84-902.
MT Code § 15-23-303 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 3. Public Utilities|15-23-303. Assessment of property -- apportionment to counties

  15-23-303. Assessment of property -- apportionment to counties. The department shall assess all property described in 15-23-301, but franchises may not be assessed. The value of property for assessment purposes must be determined upon factors that the department considers proper.   History: En. Sec. 6, Ch. 49, L. 1919; re-en. Sec. 2143, R.C.M. 1921; re-en. Sec. 2143, R.C.M. 1935; amd. Sec. 4, Ch. 17, L. 1939; amd. Sec. 27, Ch. 516, L. 1973; amd. Sec. 13, Ch. 98, L. 1977; R.C.M. 1947, 84-905; amd. Sec. 10, Ch. 583, L. 1999.
MT Code § 15-23-401 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 4. Airlines|15-23-401. Definitions

  15-23-401. Definitions. As used in this part, unless the context requires otherwise, the following definitions apply:   (1) "Air commerce" means the transportation by aircraft of persons or property for hire in interstate, intrastate, or international transportation on regularly scheduled flights.   (2) "Aircraft" means a conveyance used or designed for navigation or flight through the air.   (3) "Equated plane hours" means hours spent by aircraft in flight or on the ground weighted according to the cargo capacity of each aircraft.   (4) "Flight property" means aircraft fully equipped, ready for flight used in air commerce.   (5) "Newly acquired aircraft" means an aircraft acquired and placed into service within the calendar year immediately preceding the current calendar year in which the report that is required by 15-23-402 is filed regardless of whether the aircraft acquired is new or used. Newly acquired aircraft includes an aircraft acquired and placed in service in calendar year 1997 provided that the aircraft was included in the report and the report was timely filed.   (6) "Newly acquired equipment" means equipment acquired and placed into service within the calendar year immediately preceding the current calendar year in which the report that is required by 15-23-402 is filed regardless of whether the equipment acquired is new or used. Newly acquired equipment includes equipment acquired and placed in service in calendar year 1997 provided that the equipment was included in the report and the report was timely filed.   (7) "Operating" or "operated" means landings or takeoffs during interstate flight.   (8) "Regularly scheduled flight" means a flight or aircraft taking off or landing in the state of Montana with a maximum takeoff weight of more than 19,000 pounds.   (9) "Scheduled airline company" means any person who undertakes directly or indirectly to engage in the business of scheduled air commerce.   History: En. Sec. 1, Ch. 249, L. 1955; amd. Sec. 1, Ch. 367, L. 1969; amd. Sec. 22, Ch. 52, L. 1977; R.C.M. 1947, 84-6401; amd. Sec. 1, Ch. 140, L. 1999; amd. Sec. 1, Ch. 191, L. 2017.
MT Code § 15-23-402 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 4. Airlines|15-23-402. Report by airline company

  15-23-402. Report by airline company. Every airline company engaged in air commerce in this state shall annually file with the department of revenue in such form as the department may require a report under oath showing the following:   (1) the name of the person or persons, association, joint-stock company, or corporation;   (2) under the laws of what state organized or existing;   (3) the location of its principal office;   (4) the location of its principal office in this state, if any;   (5) the number of aircraft of each type or kind, the total original cost, the average cost per plane, the total depreciated cost, and the average depreciated cost per plane at the end of the preceding calendar year;   (6) the number of shares of capital stock authorized, number of shares outstanding, the total par value and the total market value at the end of the preceding calendar year; the par value of outstanding bonds and long-term debt and the market value at the end of the preceding calendar year;   (7) income account showing operating revenues and expenses of the entire system and net operating income during the preceding calendar year;   (8) the total tonnage of passengers, express, and freight first received by the airline company in this state during the preceding calendar year plus the total tonnage of passengers, express, and freight finally discharged by it within this state during the preceding calendar year and the total of such tonnage first received by the airline company or finally discharged by it within and without this state during the preceding calendar year;   (9) the total time in equated plane hours of all aircraft of the scheduled airline company in flight in this state during the preceding calendar year plus the total time of such aircraft on the ground in this state during the preceding calendar year and the total of such time in flight or on the ground within and without this state during the preceding calendar year;   (10) the number of revenue ton-miles of passengers, mail, express, and freight flown by the scheduled airline company within this state during the preceding calendar year and the total number of such miles flown by it within and without this state during the preceding calendar year;   (11) the number of arrivals and departures of all aircraft of the scheduled airline company in this state during the preceding calendar year and the total number of such arrivals and departures within and without this state during the preceding calendar year;   (12) such other information as the department may require.   History: En. Sec. 3, Ch. 249, L. 1955; amd. Sec. 243, Ch. 516, L. 1973; amd. Sec. 21, Ch. 98, L. 1977; R.C.M. 1947, 84-6403.
MT Code § 15-23-403 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 4. Airlines|15-23-403. Determination of value -- exception for new aircraft and supporting equipment -- nonoperating property -- notice

  15-23-403. Determination of value -- exception for new aircraft and supporting equipment -- nonoperating property -- notice. (1) The department of revenue shall determine the full and true valuation of all property of each airline operating in this state or used by each scheduled airline company in air commerce. Except as provided in subsection (2), this valuation may be ascertained by:   (a) determining the full and true valuation of all property owned and operated by each scheduled airline company; and   (b) allocating to the state of Montana from the total valuation a valuation that represents this state's proper share of the valuation of the property, through the application of the ratios that are described in 15-23-402(8), (9), (10), and (11) against the total valuation.   (2) For a scheduled airline company operating within this state whose allocation of valuation within this state, as determined under subsection (1)(b), is 50% or more, the department shall determine the valuation of a newly acquired aircraft and newly acquired equipment to support that aircraft at 28% of full and true valuation for the first year after acquisition. For each succeeding year, the department shall increase the valuation by 8% over the previous year's valuation until the valuation equals full and true valuation.   (3) Aircraft with a maximum takeoff weight of 19,000 pounds or less is considered nonoperating property and must be removed from the market value of a scheduled airline company.   (4) After making the assessment as provided in subsection (1) or (2), the department shall give written notice of the assessment to the person or persons to whom the assessment is made.   History: En. Sec. 4, Ch. 249, L. 1955; amd. Sec. 2, Ch. 367, L. 1969; amd. Sec. 244, Ch. 516, L. 1973; amd. Sec. 2, Ch. 328, L. 1975; R.C.M. 1947, 84-6404; amd. Sec. 7, Ch. 686, L. 1979; amd. Sec. 1, Ch. 520, L. 1987; amd. Sec. 2, Ch. 140, L. 1999; amd. Sec. 2, Ch. 191, L. 2017.
MT Code § 15-23-501 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-501. Taxation of mines

  15-23-501. Taxation of mines. (1) All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal, or other valuable mineral deposits, after purchase of the mines and mining claims from the United States, are taxed as all other land is taxed. All machinery, equipment, and other personal property used in mining or appurtenant to mines and mining claims that have a value separate and independent of the mines or mining claims and, except as provided in subsection (2), the annual net proceeds of all mines and mining claims are taxed as other personal property. Surface improvements upon or appurtenant to mines and mining claims that have a value separate and independent of the mines or mining claims are taxed as other improvements.   (2) Bentonite produced from mines and mining claims is not subject to net proceeds taxation and is taxed as provided in Title 15, chapter 39, part 1.   History: En. Sec. 3, p. 73, L. 1891; re-en. Sec. 3672, Pol. C. 1895; re-en. Sec. 2500, Rev. C. 1907; re-en. Sec. 2088, R.C.M. 1921; re-en. Sec. 2088, R.C.M. 1935; R.C.M. 1947, 84-5401; amd. Sec. 18, Ch. 693, L. 1979; amd. Sec. 15, Ch. 559, L. 2005.
MT Code § 15-23-504 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-504. Lien of tax and penalty

  15-23-504. Lien of tax and penalty. The tax and penalty so assessed on net proceeds are a lien upon all of the right, title, and interest of such operator in or to such mine or mining claim and upon all of the right, title, and interest in or to the machinery, buildings, tools, and equipment used in operating the mine or mining claim. The tax and penalty on such net proceeds may be collected and the payment enforced by the seizure and sale of the personal property upon which the tax and penalty are a lien in the same manner as other personal property is seized and sold for delinquent taxes or by the sale of the mine 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. Resort to any one of the methods of enforcing collection shall not bar the right to resort to either or both of the other methods, but any two or all of the methods may be used until the full amount of such tax and penalty is collected.   History: En. Sec. 4, Ch. 161, L. 1933; re-en. Sec. 2090.2, R.C.M. 1935; amd. Sec. 2, Ch. 138, L. 1969; amd. Sec. 16, Ch. 98, L. 1977; R.C.M. 1947, 84-5405.
MT Code § 15-23-505 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 5. Mines Net Proceeds|15-23-505. Assessment of royalties

  15-23-505. Assessment of royalties. Upon receipt of the list or schedule setting forth the names and addresses of any and all persons owning or claiming royalty and the amount paid or yielded as royalty to the royalty owners or claimants during the year for which the return is made, the department of revenue shall proceed to assess and tax the royalties on the same basis as net proceeds of mines are taxed as provided by 15-6-131.   History: En. Sec. 3, Ch. 188, L. 1935; re-en. Sec. 2090.3, R.C.M. 1935; amd. Sec. 196, Ch. 516, L. 1973; amd. Sec. 64, Ch. 566, L. 1977; R.C.M. 1947, 84-5406; amd. Sec. 19, Ch. 693, L. 1979.