reglab/housing_qa huggingface dataset:
MT Code § 15-23-704 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 7. Coal Gross Proceeds|15-23-704. Lien of tax -- enforcement of payment

  15-23-704. Lien of tax -- enforcement of payment. The tax on gross proceeds from coal must be levied as taxes on other forms of property, and this tax and the severance tax on coal production are each a lien upon the coal mine and a prior lien upon all personal property and improvements used to produce the coal. Unless suspended under the provisions of 15-23-708, taxes may be collected by the seizure and sale of the property used as collateral in consideration of a payment plan and personal property on which the tax is a lien as provided under 15-16-119 and 15-17-911.  History: En. 84-1323 by Sec. 12, Ch. 525, L. 1975; R.C.M. 1947, 84-1323; amd. Sec. 50, Ch. 587, L. 1987; amd. Sec. 102, Ch. 27, Sp. L. November 1993; amd. Sec. 20, Ch. 145, L. 2021.
MT Code § 15-23-705 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 7. Coal Gross Proceeds|15-23-705. Repealed

  15-23-705. Repealed. Sec. 3, Ch. 264, L. 2009.   History: En. Sec. 1, Ch. 641, L. 1991.
MT Code § 15-23-706 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 7. Coal Gross Proceeds|15-23-706. Repealed

  15-23-706. Repealed. Sec. 3, Ch. 264, L. 2009.   History: En. Sec. 3, Ch. 641, L. 1991; amd. Sec. 63, Ch. 42, L. 1997.
MT Code § 15-23-707 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 7. Coal Gross Proceeds|15-23-707. Repealed

  15-23-707. Repealed. Sec. 3, Ch. 264, L. 2009.   History: En. Sec. 4, Ch. 641, L. 1991; amd. Sec. 64, Ch. 42, L. 1997.
MT Code § 15-23-708 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 7. Coal Gross Proceeds|15-23-708. Suspension of collection of coal gross proceeds taxes, interest, and penalties -- local government discretion -- payment plan

  15-23-708. Suspension of collection of coal gross proceeds taxes, interest, and penalties -- local government discretion -- payment plan. (1) After receiving written consent from the department, the governing body of a county or consolidated local government unit may suspend collection of delinquent coal gross proceeds taxes, interest, and penalties and enter into a payment plan that allows a coal producer to make installment payments of the delinquent coal gross proceeds taxes, interest, and penalties.  (2) The suspension must be in the best interest of the people of the county or consolidated local government. The governing body may refuse to suspend delinquent coal gross proceeds taxes, interest, and penalties if it determines that the suspension is not in the best interest of the county.   (3) In order for the governing body to grant a suspension and allow installment payments pursuant to this section, after receiving written consent from the department it shall adopt a resolution:   (a) providing notice, as set forth in 7-1-2121;   (b) holding a public hearing; and   (c) notifying the governor's office of budget and program planning and the department of revenue about a proposed action to suspend delinquent coal gross proceeds taxes, interest, and penalties.   (4) The governor's office of budget and program planning and the department of revenue shall consult with the governing body regarding the impact on programs that would result from the proposed granting of the suspension, and the governing body shall consider the information before reaching a final decision.   (5) The resolution must state that the suspension is in the best interest of the people of the county or consolidated local government, based on full disclosure of all pertinent financial information by the coal gross proceeds taxpayer as required by the local government.   (6) Any taxing authority affected by the suspension may issue gross proceeds obligations under Title 7, chapter 6, part 11. The governing body of a county or consolidated local government unit may require a coal producer to pledge additional collateral to secure payment as consideration for a payment plan.   History: En. Sec. 1, Ch. 145, L. 2021.
MT Code § 15-23-709 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 7. Coal Gross Proceeds|15-23-709. Application of suspension and installment arrangement

  15-23-709. Application of suspension and installment arrangement. The suspension of delinquent coal gross proceeds taxes pursuant to 15-23-708 applies to the portion allocated to the state, county, and school district shares in the same manner as the distributions are calculated in 15-23-703.  History: En. Sec. 2, Ch. 145, L. 2021.
MT Code § 15-23-710 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 7. Coal Gross Proceeds|15-23-710. through 15-23-714 reserved

  15-23-710 through 15-23-714 reserved.
MT Code § 15-23-715 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 7. Coal Gross Proceeds|15-23-715. New or expanding mines -- tax abatement -- definition

  15-23-715. New or expanding mines -- tax abatement -- definition. (1) A county may abate taxation under this chapter for production from a new or expanding surface or underground coal mine that is taxed at the rate provided in 15-23-703(1)(a) by 50% or less for 5 or 10 years by directing the department to levy the tax at a lower tax rate as provided in 15-23-703(1)(b).   (2) An abatement must be authorized by the governing body of a county. Before an abatement authorization is effective, the school boards of all affected school districts must be notified of the abatement. The authorization must be made by a resolution of the county governing body after a public hearing. The county governing body shall publish notice of the hearing in a newspaper that meets the requirements of 7-1-2121. The notice must be published twice, with at least 6 days separating publications. The first publication may be no more than 30 days prior to the hearing and the last publication must be at least 3 days prior to the hearing.   (3) An abatement authorization may be made for a 5-tax-year period, and upon expiration of that period, it may be authorized for one more 5-tax-year period. The abatement of taxation for the second 5-tax-year period may be 50% or less. An abatement authorization must be made prior to the beginning of the property tax year in which abatement is in effect. The department must be notified of each abatement authorization prior to the beginning of the tax year.   (4) (a) Production from a new surface or underground mine is all production from a mine that in the year prior to the tax year in which the first abatement will apply had production of less than 500,000 tons of coal and the production during the course of the abatement period is estimated to be and actually amounts to at least five times the preabatement production amount.   (b) Production from an expanding surface or underground mine is that portion of the mine's production that exceeds the average production for the previous 3 years. To qualify for the abatement, the total of the prior average production and the new production may not decrease during the time of the abatement.   (5) For the purpose of 15-23-703 and this section, "surface mine" means coal mining using any method other than underground mining.   History: En. Sec. 1, Ch. 476, L. 2009; amd. Sec. 2, Ch. 406, L. 2011; amd. Sec. 2, Ch. 331, L. 2019.
MT Code § 15-23-716 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 7. Coal Gross Proceeds|15-23-716. Terminated

  15-23-716. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992.   History: En. Sec. 1, Ch. 15, Sp. L. July 1992; amd. Sec. 2, Ch. 455, L. 1993.
MT Code § 15-23-801 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 8. Metal Mines Gross Proceeds|15-23-801. Definitions

  15-23-801. Definitions. As used in this part, the following definitions apply:   (1) "Agreement not at arm's length" means an agreement between parties when the sales price does not represent market value.   (2) "Basic treatment and refinery charges" means the costs or charges incurred in the smelting, refining, or other treatment of ore and includes:   (a) labor costs, including wages, salaries, and fringe benefits;   (b) utility and fuel costs;   (c) costs of maintenance, repairs, and supplies;   (d) costs of materials;   (e) depreciation computed on a straight-line basis with a 20-year life for buildings and improvements and a 7-year life for all other depreciable assets;   (f) equipment and machinery rental;   (g) costs of pollution control, environmental testing, and slag removal;   (h) costs incurred for training, freight, engineering services, insurance, and license fees directly attributable to smelting or refining;   (i) administrative services in Montana, including that portion of accounting, laboratory, purchasing, human resources, and warehouse allocable to smelting or refining; and   (j) any costs, charges, or fees paid by the mining company to other persons or entities for treating or processing ore, concentrate, dore, bullion, matte, or other form of processed concentrate.   (3) "Gross proceeds" or "gross metal yield" or "gross value of product" means the receipts realized from the extraction and sale of metals or concentrate containing metals.   (4) "Merchantable value" means the receipts of all salable metals produced or extracted in a county over a 12-month period. If the extracted ores are milled, smelted, or reduced by the taxpayer, then the merchantable value in the county in which they are extracted is the receipts received for these metals after processing.   (5) "Receipts received" means the monetary payment or refined metal received by the mining company from the metal trader, smelter, roaster, or refinery, determined by multiplying the quantity of metal received by the metal trader, smelter, roaster, or refinery by the quoted price for the metal and then subtracting the following:   (a) basic treatment and refinery charges;   (b) costs of transporting the mineral product from the mine or mill to the smelter or other processor, including costs of demurrage, storage, interest, and other miscellaneous costs related to transporting the mineral product;   (c) quantity deductions;   (d) price deductions;   (e) interest; and   (f) penalty metal, impurity, and moisture deductions as specified by contract between the mining company and the receiving metal trader, smelter, roaster, or refinery.   History: En. 84-7901 by Sec. 7, Ch. 498, L. 1977; R.C.M. 1947, 84-7901; amd. Sec. 1, Ch. 672, L. 1989; amd. Sec. 1, Ch. 524, L. 1999; amd. Sec. 1, Ch. 342, L. 2003.
MT Code § 15-23-802 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 8. Metal Mines Gross Proceeds|15-23-802. Metal mines -- ad valorem taxation -- reports and sampling

  15-23-802. Metal mines -- ad valorem taxation -- reports and sampling. (1) Each person mining or extracting gold, silver, copper, lead, or other metals from any mine or mining property located within this state must, on or before March 31 each year, file with the department of revenue a statement of the gross metal yield from each mine or mining property owned or worked by such person in the preceding calendar year and the value thereof. The statement shall be in the form prescribed by the department and shall contain the following:   (a) the name, address, and telephone number of the owner, lessee, or operator of the mine or mining property;   (b) the mine's location by county and legal description;   (c) the number of tons of ore, concentrate, or other mineral products or deposits extracted from the mine or mining property during the period covered by the statement;   (d) the name and location of the smelter, mill, or reduction works to which such ore, concentrate, or other mineral products or deposits have been shipped or sold during the period covered by the statement;   (e) the gross yield of such ores, concentrates, mineral products, or deposits in constituents of commercial value; that is, the number of ounces of gold or silver, pounds of copper, lead, or zinc, or other commercially valuable constituents of such ores, concentrates, or mineral products or deposits, measured by standard units of measurement, during the period covered by the statement;   (f) the gross value of product in dollars and cents; and   (g) any other information requested by the department.   (2) This section applies regardless of the location of any smelter, mill, or reduction works to which the ore, concentrate, or other mineral products or deposits are shipped.   (3) Any sampling, testing, or assaying made necessary to comply with this section must be completed within this state and prior to any mixture of the ore or concentrate to be assayed with ore or concentrate from any other mine or mining property.   History: En. 84-7902 by Sec. 8, Ch. 498, L. 1977; R.C.M. 1947, 84-7902; amd. Sec. 1, Ch. 288, L. 1981.
MT Code § 15-23-803 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 8. Metal Mines Gross Proceeds|15-23-803. Valuation -- gross proceeds

  15-23-803. Valuation -- gross proceeds. On or before July 1 each year, the department shall determine the merchantable value of all metal production from the previous calendar year. The department shall record the merchantable value in the property tax record after subtracting the portion of the proceeds exempt from property taxation.   History: En. 84-7903 by Sec. 9, Ch. 498, L. 1977; R.C.M. 1947, 84-7903; amd. Sec. 103, Ch. 27, Sp. L. November 1993.
MT Code § 15-23-804 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 8. Metal Mines Gross Proceeds|15-23-804. Taxation of merchantable value

  15-23-804. Taxation of merchantable value. The department shall prepare from the reported valuation a tax roll that must be transmitted to the county treasurer on or before September 15 each year. The county treasurer shall proceed to give full notice to each metal producer and to collect the taxes due at the times provided for in 15-16-102, and any delinquencies in the payment of the taxes are subject to the interest and penalties provided for in 15-16-102.   History: En. 84-7904 by Sec. 10, Ch. 498, L. 1977; R.C.M. 1947, 84-7904; amd. Sec. 104, Ch. 27, Sp. L. November 1993.
MT Code § 15-23-805 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 8. Metal Mines Gross Proceeds|15-23-805. Imputed value -- procedure for metals

  15-23-805. Imputed value -- procedure for metals. If there is no sale or the sale is by an agreement not at arm's length or no statement is filed, the department shall impute the merchantable value of the metal. When imputing value, the department shall consider all appropriate market information available. When the imputed value is contested in any proceedings, the burden of proof is with the contesting party.   History: En. 84-7905 by Sec. 11, Ch. 498, L. 1977; R.C.M. 1947, 84-7905.
MT Code § 15-23-806 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 8. Metal Mines Gross Proceeds|15-23-806. Lien of tax

  15-23-806. Lien of tax. The tax or penalty on gross proceeds is a lien upon the mine from which the metal is extracted and is a prior lien upon all owned or leased personal property and improvements used in extracting the ore or metal. The tax shall be collected in the manner provided in chapters 16, 17, and 18 of this title.   History: En. 84-7906 by Sec. 12, Ch. 498, L. 1977; R.C.M. 1947, 84-7906; amd. Sec. 12, Ch. 581, L. 1979.
MT Code § 15-23-807 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 23. Centrally Assessed Property|Part 8. Metal Mines Gross Proceeds|15-23-807. Assessment procedures

  15-23-807. Assessment procedures. The gross proceeds of metal mines shall be assessed under the provisions of 15-23-101 through 15-23-107.   History: En. 84-7907 by Sec. 13, Ch. 498, L. 1977; R.C.M. 1947, 84-7907; amd. Sec. 13, Ch. 581, L. 1979.
MT Code § 15-24-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 1. Motor Vehicle Fleets (Repealed)|15-24-101. Repealed

  15-24-101. Repealed. Sec. 41, Ch. 496, L. 1997.   History: En. Sec. 1, Ch. 89, L. 1965; amd. Sec. 16, Ch. 516, L. 1973; R.C.M. 1947, 84-727; amd. Sec. 14, Ch. 614, L. 1981; amd. Sec. 8, Ch. 611, L. 1987; amd. Sec. 1, Ch. 615, L. 1989; amd. Sec. 24, Ch. 10, L. 1993; amd. Sec. 1, Ch. 39, L. 1993.
MT Code § 15-24-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 1. Motor Vehicle Fleets (Repealed)|15-24-102. Repealed

  15-24-102. Repealed. Sec. 41, Ch. 496, L. 1997.   History: En. Sec. 2, Ch. 89, L. 1965; amd. Sec. 17, Ch. 516, L. 1973; amd. Sec. 54, Ch. 566, L. 1977; R.C.M. 1947, 84-728; amd. Sec. 20, Ch. 693, L. 1979; amd. Sec. 15, Ch. 614, L. 1981; amd. Sec. 25, Ch. 10, L. 1993; amd. Sec. 2, Ch. 39, L. 1993; amd. Sec. 10, Ch. 570, L. 1995.
MT Code § 15-24-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 1. Motor Vehicle Fleets (Repealed)|15-24-103. Repealed

  15-24-103. Repealed. Sec. 41, Ch. 496, L. 1997.   History: En. Sec. 3, Ch. 89, L. 1965; amd. Sec. 18, Ch. 516, L. 1973; R.C.M. 1947, 84-729; amd. Sec. 16, Ch. 614, L. 1981.
MT Code § 15-24-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 1. Motor Vehicle Fleets (Repealed)|15-24-104. Repealed

  15-24-104. Repealed. Sec. 41, Ch. 496, L. 1997.   History: En. Sec. 4, Ch. 89, L. 1965; amd. Sec. 19, Ch. 516, L. 1973; R.C.M. 1947, 84-730; amd. Sec. 14, Ch. 581, L. 1979; amd. Sec. 17, Ch. 614, L. 1981; amd. Sec. 105, Ch. 27, Sp. L. November 1993.
MT Code § 15-24-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 1. Motor Vehicle Fleets (Repealed)|15-24-105. Repealed

  15-24-105. Repealed. Sec. 41, Ch. 496, L. 1997.   History: En. Sec. 5, Ch. 89, L. 1965; R.C.M. 1947, 84-731; amd. Sec. 18, Ch. 614, L. 1981; amd. Sec. 9, Ch. 611, L. 1987.
MT Code § 15-24-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 2. Mobile Homes, Manufactured Homes, and Housetrailers|15-24-201. Definitions

  15-24-201. Definitions. As used in this part, the following definitions apply:   (1) "Dealer" means a person engaged in the distribution or sale of mobile homes or manufactured homes.   (2) "Housetrailer" means a form of housing designed to be moved from one place to another by an independent power connected to the housetrailer, which is either 8 feet wide or less or 45 feet long or less.   (3) "Manufactured home" means a residential dwelling built in a factory in accordance with the United States department of housing and urban development code and the federal Manufactured Home Construction and Safety Standards. A manufactured home does not include a mobile home or a housetrailer.   (4) "Mobile home" means forms of housing known as "trailers", "housetrailers", or "trailer coaches" exceeding 8 feet in width or 45 feet in length, designed to be moved from one place to another by an independent power connected to the mobile home or any trailer, housetrailer, or trailer coach up to 8 feet in width or 45 feet in length used as a principal residence.   History: En. Sec. 1, Ch. 275, L. 1965; amd. Sec. 4, Ch. 296, L. 1967; amd. Sec. 2, Ch. 450, L. 1975; R.C.M. 1947, 84-6601; amd. Sec. 11, Ch. 200, L. 1997.
MT Code § 15-24-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 2. Mobile Homes, Manufactured Homes, and Housetrailers|15-24-203. Tax receipt -- when production required

  15-24-203. Tax receipt -- when production required. If stopped on a highway or at a state vehicle weight station by a state highway patrol officer or state vehicle weight station attendant, a person transporting a mobile home, manufactured home, or housetrailer shall produce, if requested, the property-tax-paid receipt or a duplicate issued by the county treasurer where the vehicle was taxed.   History: En. Sec. 3, Ch. 275, L. 1965; R.C.M. 1947, 84-6603; amd. Sec. 16, Ch. 581, L. 1979; amd. Sec. 1, Ch. 217, L. 1989; amd. Sec. 13, Ch. 200, L. 1997.
MT Code § 15-24-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 2. Mobile Homes, Manufactured Homes, and Housetrailers|15-24-204. Failure to display or produce declaration, sticker, or receipt -- penalty

  15-24-204. Failure to display or produce declaration, sticker, or receipt -- penalty. (1) Whoever makes a false or fraudulent declaration of destination or, when required, fails to execute a declaration of destination or fails to display or produce a declaration of destination or tax-paid receipt, if a tax-paid receipt is required, is guilty of a misdemeanor and upon conviction is punishable by imprisonment in a county jail for not more than 6 months or by a fine of not more than $500, or both.   (2) Whoever fails to display a property-tax-paid sticker while in the process of moving a mobile home, manufactured home, or housetrailer or to produce a property-tax-paid receipt from 15 days after the due date for personal property taxes of 1 year to the due date for personal property taxes of the next year, when the display of a tax-paid receipt is required, commits a misdemeanor punishable by a fine of not less than $10 or more than $50 or confinement in the county jail for not more than 30 days or both a fine and imprisonment.   History: En. Sec. 4, Ch. 275, L. 1965; amd. Sec. 7, Ch. 296, L. 1967; amd. Sec. 3, Ch. 450, L. 1975; R.C.M. 1947, 84-6604; amd. Sec. 2, Ch. 419, L. 1987; amd. Sec. 2, Ch. 238, L. 1989; amd. Sec. 14, Ch. 200, L. 1997.
MT Code § 15-24-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 2. Mobile Homes, Manufactured Homes, and Housetrailers|15-24-205. Sections limited to taxable trailers and manufactured homes

  15-24-205. Sections limited to taxable trailers and manufactured homes. The provisions of this part apply only to those mobile homes, manufactured homes, and housetrailers, as defined in this part, subject to assessment and taxation under chapter 8, part 2, and 15-24-301.   History: En. Sec. 5, Ch. 275, L. 1965; amd. Sec. 8, Ch. 296, L. 1967; R.C.M. 1947, 84-6605; amd. Sec. 15, Ch. 200, L. 1997.
MT Code § 15-24-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 2. Mobile Homes, Manufactured Homes, and Housetrailers|15-24-207. Department to make rules

  15-24-207. Department to make rules. The department of revenue may make reasonable rules necessary for or as an aid to effectuation of the purposes of this part.   History: En. Sec. 6, Ch. 296, L. 1967; amd. Sec. 251, Ch. 516, L. 1973; R.C.M. 1947, 84-6607.
MT Code § 15-24-208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 24. Special Property Tax Applications|Part 2. Mobile Homes, Manufactured Homes, and Housetrailers|15-24-208. Penalty for moving mobile home, manufactured home, or housetrailer on which taxes due

  15-24-208. Penalty for moving mobile home, manufactured home, or housetrailer on which taxes due. Any person who moves a mobile home, manufactured home, or housetrailer on which property taxes are unpaid is guilty of a misdemeanor.   History: En. 84-6608 by Sec. 1, Ch. 250, L. 1977; R.C.M. 1947, 84-6608; amd. Sec. 17, Ch. 200, L. 1997; amd. Sec. 3, Ch. 36, L. 2019.