reglab/housing_qa huggingface dataset:
MT Code § 15-34-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 34. Coal Producer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-34-112. Repealed

  15-34-112. Repealed. Sec. 84, Ch. 7, L. 2001.   History: En. Sec. 14, Ch. 563, L. 1999.
MT Code § 15-34-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 34. Coal Producer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-34-113. and 15-34-114 reserved

  15-34-113 and 15-34-114 reserved.
MT Code § 15-34-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 34. Coal Producer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-34-115. Repealed

  15-34-115. Repealed. Sec. 84, Ch. 7, L. 2001.   History: En. Sec. 16, Ch. 563, L. 1999; amd. Secs. 22, 24, Ch. 563, L. 1999.
MT Code § 15-34-116 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 34. Coal Producer's License Tax (Repealed)|Part 1. General Provisions (Repealed)|15-34-116. Repealed

  15-34-116. Repealed. Sec. 84, Ch. 7, L. 2001.   History: En. Sec. 15, Ch. 563, L. 1999.
MT Code § 15-35-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-101. Legislative findings and declarations of purpose

  15-35-101. Legislative findings and declarations of purpose. (1) The legislature finds that although coal is extracted from the earth like metal minerals, there are differences between coal and metal minerals so that they should be classified in different categories for taxation purposes. The legislature finds that although coal can be used like petroleum products, there are differences between coal and petroleum so that they should be classified in different categories for taxation purposes. The legislature further finds that:   (a) coal is the only mineral that can supply energy while being easily found in abundance in Montana;   (b) coal is the only mineral that is so often marketed through sales contracts of many years' duration;   (c) coal, unlike most minerals, varies widely in composition and consequent value when marketed;   (d) coal in Montana is subject to regional and national demands for development that could affect the economy and environment of a larger portion of the state than any other mineral development has done;   (e) subbituminous coal and lignite coal in Montana have sufficiently different markets and value and therefore require different production taxes;   (f) coal produced in underground mines has higher production costs and underground producers are able to pay lesser amounts of royalty and production tax than strip-mine producers can pay;   (g) coal production in Montana has been subject to an uncoordinated array of taxes that overlap one another and yield revenue in an inconsistent and unpredictable manner; and   (h) coal used for the production of electricity near the coal mine by modern generating plants has significant statewide and nationwide economic, transportation, and environmental advantages that allow different production taxes.   (2) The legislature declares that the purposes of this chapter are to:   (a) allow the severance taxes on coal production to remain a constant percentage of the price of coal;   (b) stabilize the flow of tax revenue from coal mines to local governments through the property taxation system;   (c) simplify the structure of coal taxation in Montana, reducing tax overlap and improving the predictability of tax projections;   (d) recognize the economic, transportation, and environmental advantages of electrical generation by modern electrical generation plants near coal mines; and   (e) accomplish the purposes of this subsection (2) by establishing categories of taxation that recognize the unique character of coal, as well as the variations found within the coal industry, and by encouraging the use of coal to produce electricity in modern generating plants near the coal mine.   History: En. 84-1312 by Sec. 1, Ch. 525, L. 1975; R.C.M. 1947, 84-1312; amd. Sec. 1, Ch. 608, L. 1987; amd. Sec. 1, Ch. 399, L. 2001.
MT Code § 15-35-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-103. Severance tax -- rates imposed

  15-35-103. Severance tax -- rates imposed. (1) A severance tax is imposed on each ton of coal produced in the state in accordance with the following schedule:     Heating quality   Surface   Auger   Underground     (Btu per pound of coal):   Mining   Mining   Mining     Under 7,000   10% of value   3.75% of value   3% of value     7,000 and over   15% of value   5% of value   4% of value     (2) "Value" means the contract sales price.   (3) A person is not liable for any severance tax upon 50,000 tons of the coal that the person produces in a calendar year, except that if more than 50,000 tons of coal are produced in a calendar year, the producer is liable for severance tax upon all coal produced in excess of the first 20,000 tons.   (4) The reduced tax rate on coal produced by auger mining applies only to coal recovered from a mining operation that would otherwise be uneconomical to recover by conventional strip-mining methods as specified in the coal conservation plan submitted to and approved by the department of environmental quality under the provisions of Title 82, chapter 4, part 2.   History: En. 84-1314 by Sec. 3, Ch. 525, L. 1975; amd. Sec. 1, Ch. 164, L. 1977; R.C.M. 1947, 84-1314; amd. Sec. 2, Ch. 303, L. 1983; amd. Sec. 7, Ch. 636, L. 1985; amd. Sec. 3, Ch. 608, L. 1987; amd. Sec. 2, Ch. 31, L. 1989; amd. Sec. 2, Ch. 580, L. 1993; amd. Sec. 2, Ch. 318, L. 1995; amd. Sec. 34, Ch. 51, L. 1999; amd. Sec. 2, Ch. 399, L. 2001; amd. Sec. 1, Ch. 415, L. 2005; amd. Sec. 2, Ch. 318, L. 2009.
MT Code § 15-35-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-104. Quarterly statement and payment of tax

  15-35-104. Quarterly statement and payment of tax. Each coal mine operator shall compute the severance tax due on production for each calendar quarter on forms prescribed by the department. The statement must show the tonnage produced, the average Btu value of the production, the contract sales price received for the production, and other information that the department may require. The completed form, with the tax payment, must be delivered to the department not later than 30 days following the close of the quarter. The form must be signed by the operator if the operator is an individual or by an officer of the coal mine operator if the operator is a business entity. A person operating more than one coal mine in this state may include all of the person's mines in one statement. The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown.   History: En. 84-1315 by Sec. 4, Ch. 525, L. 1975; R.C.M. 1947, 84-1315; amd. Sec. 1, Ch. 334, L. 1981; amd. Sec. 4, Ch. 608, L. 1987; amd. Sec. 181, Ch. 56, L. 2009; amd. Sec. 1, Ch. 364, L. 2009.
MT Code § 15-35-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-105. Penalty and interest for delinquent tax -- waiver

  15-35-105. Penalty and interest for delinquent tax -- waiver. (1) The department shall add to the amount of all delinquent severance taxes penalty and interest as provided in 15-1-216.   (2) The department shall mail to the person required to file a quarterly report and pay any severance tax, a letter setting forth the amount of tax, penalty, and interest due. The letter must contain a statement that if payment is not made, a warrant for distraint may be filed.   (3) A penalty may be waived by the department pursuant to 15-1-206.   History: En. 84-1316 by Sec. 5, Ch. 525, L. 1975; R.C.M. 1947, 84-1316; amd. Sec. 16, Ch. 439, L. 1981; amd. Sec. 15, Ch. 427, L. 1999.
MT Code § 15-35-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-106. Annual testing of samples

  15-35-106. Annual testing of samples. The Montana state bureau of mines and geology shall test coal production subject to this chapter and may make rules governing the collection of test data. A person subject to this chapter shall submit to the bureau on or before August 1 each year a sample of mine-run, "as is" coal from each mine producing that year. Additional samples shall be submitted at the request of the bureau. The bureau shall compute the Btu per pound of each sample received and forward this information to the department prior to September 1 each year.   History: En. 84-1317 by Sec. 6, Ch. 525, L. 1975; R.C.M. 1947, 84-1317.
MT Code § 15-35-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-107. When value of coal may be imputed -- procedure

  15-35-107. When value of coal may be imputed -- procedure. (1) The department may impute a value to the coal that approximates market value f.o.b. mine in a case where:   (a) the operator of a coal mine is using the produced coal in an energy-conversion or other manufacturing process; or   (b) a person sells coal under a contract that is not an arm's-length agreement.   (2) For purposes of subsection (1), "market value f.o.b. mine" means the value of the coal subsequent to being prepared for shipment on the mode of transportation taken to its final destination.   (3) When imputing value, the department may apply the factors used by the federal government under 26 U.S.C. 613, or that provision as it may be labeled or amended, in determining gross income from mining or the department may apply any other or additional criteria it considers appropriate. Each subject taxpayer shall upon request by the department furnish a copy of its federal income tax return, with any amendments, filed for the year in which the value of coal is being imputed and copies of the contracts under which it is selling coal at the time. When the department's estimate of market value is contested in any proceeding, the burden of proof is on the contesting party.   History: En. 84-1318 by Sec. 7, Ch. 525, L. 1975; R.C.M. 1947, 84-1318; amd. Sec. 1, Ch. 326, L. 1983; amd. Sec. 4, Ch. 433, L. 2009.
MT Code § 15-35-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-109. Repealed

  15-35-109. Repealed. Sec. 1, Ch. 407, L. 1981.   History: En. 84-1325 by Sec. 18, Ch. 525, L. 1975; R.C.M. 1947, 84-1325.
MT Code § 15-35-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-110. Renumbered 15-35-121

  15-35-110. Renumbered 15-35-121. Code Commissioner, 1983.
MT Code § 15-35-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-111. Renumbered 15-35-122

  15-35-111. Renumbered 15-35-122. Code Commissioner, 1983.
MT Code § 15-35-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-112. Deficiency assessment -- review -- penalty and interest

  15-35-112. Deficiency assessment -- review -- penalty and interest. (1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, 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. 13, Ch. 811, L. 1991; amd. Sec. 16, Ch. 427, L. 1999; amd. Sec. 18, Ch. 594, L. 2005.
MT Code § 15-35-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-113. Credit for overpayment -- interest on overpayment

  15-35-113. Credit for overpayment -- interest on overpayment. (1) If the department determines that the amount of tax, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.   (2) Except as provided in subsection (3), interest must be allowed on overpayments at the same rate as is charged on unpaid taxes provided in 15-1-216 due from the due date of the return or from the date of overpayment, whichever is later, to the date the department approves refunding or crediting of the overpayment.   (3) (a) Interest may not accrue during any period in which the processing of a claim for refund is delayed more than 30 days by reason of failure of the taxpayer to furnish information requested by the department for the purpose of verifying the amount of the overpayment.   (b) Interest is not allowed:   (i) if the overpayment is refunded within 6 months from the date the return is due or from the date the return is filed, whichever is later; or   (ii) if the amount of interest is less than $1.   (c) A payment not made incident to a bona fide and orderly discharge of an actual tax liability or one reasonably assumed to be imposed by this law may not be considered an overpayment with respect to which interest is allowable.   History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 17, Ch. 427, L. 1999.
MT Code § 15-35-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-114. Statute of limitations

  15-35-114. 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 § 15-35-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-115. through 15-35-120 reserved

  15-35-115 through 15-35-120 reserved.
MT Code § 15-35-121 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-121. Penalties for neglect or false statement

  15-35-121. Penalties for neglect or false statement. A person who fails, neglects, or refuses to file any statement required under this chapter or who makes a false statement commits a misdemeanor. A person convicted under this section shall be fined not to exceed $1,000 or be imprisoned in the county jail for any term not to exceed 6 months, or both.   History: En. 84-1324 by Sec. 13, Ch. 525, L. 1975; R.C.M. 1947, 84-1324; MCA 1981, 15-35-110; redes. 15-35-121 by Code Commissioner, 1983.
MT Code § 15-35-122 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 1. General Provisions|15-35-122. Rulemaking authority

  15-35-122. Rulemaking authority. The department of revenue may adopt rules necessary for the taxation of property under this chapter.   History: En. Sec. 32, Ch. 581, L. 1979; MCA 1981, 15-35-111; redes. 15-35-122 by Code Commissioner, 1983.
MT Code § 15-35-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 2. New Coal Production Incentive Tax Credit Act (Repealed)|15-35-201. Repealed

  15-35-201. Repealed. Sec. 98, Ch. 51, L. 1999.   History: En. Sec. 1, Ch. 636, L. 1985.
MT Code § 15-35-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 2. New Coal Production Incentive Tax Credit Act (Repealed)|15-35-202. Repealed

  15-35-202. Repealed. Sec. 98, Ch. 51, L. 1999.   History: En. Sec. 3, Ch. 636, L. 1985; amd. Sec. 5, Ch. 608, L. 1987; amd. Sec. 3, Ch. 31, L. 1989.
MT Code § 15-35-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 2. New Coal Production Incentive Tax Credit Act (Repealed)|15-35-203. Repealed

  15-35-203. Repealed. Sec. 98, Ch. 51, L. 1999.   History: En. Sec. 4, Ch. 636, L. 1985; amd. Sec. 6, Ch. 608, L. 1987.
MT Code § 15-35-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 2. New Coal Production Incentive Tax Credit Act (Repealed)|15-35-204. Repealed

  15-35-204. Repealed. Sec. 98, Ch. 51, L. 1999.   History: En. Sec. 5, Ch. 636, L. 1985.
MT Code § 15-35-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 35. Coal Severance Tax|Part 2. New Coal Production Incentive Tax Credit Act (Repealed)|15-35-205. Repealed

  15-35-205. Repealed. Sec. 98, Ch. 51, L. 1999.   History: En. Sec. 6, Ch. 636, L. 1985.
MT Code § 15-36-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-101. Repealed

  15-36-101. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 2, Ch. 266, L. 1921; re-en. Sec. 2398, R.C.M. 1921; amd. Sec. 1, Ch. 67, L. 1923; re-en. Sec. 2398, R.C.M. 1935; amd. Sec. 1, Ch. 221, L. 1957; amd. Sec. 1, Ch. 172, L. 1959; amd. Sec. 1, Ch. 359, L. 1969; amd. Sec. 1, Ch. 245, L. 1975; amd. Sec. 1, Ch. 262, L. 1975; amd. Sec. 1, Ch. 412, L. 1975; amd. Sec. 8, Ch. 156, L. 1977; amd. Sec. 1, Ch. 160, L. 1977; amd. Sec. 3, Ch. 256, L. 1977; R.C.M. 1947, 84-2202; amd. Sec. 1, Ch. 536, L. 1981; amd. Sec. 1, Ch. 671, L. 1983; amd. Sec. 1, Ch. 724, L. 1985; amd. Sec. 3, Ch. 656, L. 1987; amd. Sec. 1, Ch. 589, L. 1989; amd. Sec. 78, Ch. 11, Sp. L. June 1989; amd. Sec. 1, Ch. 3, Sp. L. May 1990; amd. Exec. Ord. 12-90, implementing Sec. 7, Ch. 656, L. 1987; amd. Sec. 7, Ch. 267, L. 1991; amd. Sec. 1, Ch. 597, L. 1991; amd. Sec. 1, Ch. 299, L. 1993; amd. Sec. 9, Ch. 9, Sp. L. November 1993; amd. Sec. 1, Ch. 571, L. 1995; amd. Sec. 1, Ch. 581, L. 1995.
MT Code § 15-36-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-102. Repealed

  15-36-102. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 3, Ch. 266, L. 1921; re-en. Sec. 2399, R.C.M. 1921; amd. Sec. 2, Ch. 67, L. 1923; re-en. Sec. 2399, R.C.M. 1935; amd. Sec. 8, Ch. 14, L. 1941; amd. Sec. 113, Ch. 516, L. 1973; amd. Sec. 2, Ch. 245, L. 1975; amd. Sec. 2, Ch. 262, L. 1975; R.C.M. 1947, 84-2203; amd. Sec. 79, Ch. 11, Sp. L. June 1989.
MT Code § 15-36-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-103. Repealed

  15-36-103. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 4, Ch. 266, L. 1921; re-en. Sec. 2400, R.C.M. 1921; amd. Sec. 3, Ch. 67, L. 1923; re-en. Sec. 2400, R.C.M. 1935; amd. Sec. 114, Ch. 516, L. 1973; amd. Sec. 3, Ch. 245, L. 1975; R.C.M. 1947, 84-2204.
MT Code § 15-36-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-104. Repealed

  15-36-104. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 6, Ch. 266, L. 1921; re-en. Sec. 2402, R.C.M. 1921; amd. Sec. 5, Ch. 67, L. 1923; re-en. Sec. 2402, R.C.M. 1935; amd. Sec. 116, Ch. 516, L. 1973; amd. Sec. 4, Ch. 245, L. 1975; amd. Sec. 9, Ch. 156, L. 1977; R.C.M. 1947, 84-2206; amd. Sec. 122, Ch. 27, Sp. L. November 1993.
MT Code § 15-36-105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-105. Repealed

  15-36-105. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 7, Ch. 266, L. 1921; re-en. Sec. 2403, R.C.M. 1921; amd. Sec. 6, Ch. 67, L. 1923; re-en. Sec. 2403, R.C.M. 1935; amd. Sec. 1, Ch. 449, L. 1973; amd. Sec. 117, Ch. 516, L. 1973; amd. Sec. 5, Ch. 245, L. 1975; amd. Sec. 4, Ch. 256, L. 1977; R.C.M. 1947, 84-2207; amd. Sec. 2, Ch. 334, L. 1981; amd. Sec. 1, Ch. 258, L. 1985; amd. Sec. 80, Ch. 11, Sp. L. June 1989; amd. Sec. 2, Ch. 597, L. 1991; amd. Sec. 14, Ch. 811, L. 1991.
MT Code § 15-36-106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-106. Repealed

  15-36-106. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 8, Ch. 266, L. 1921; re-en. Sec. 2404, R.C.M. 1921; amd. Sec. 7, Ch. 67, L. 1923; re-en. Sec. 2404, R.C.M. 1935; R.C.M. 1947, 84-2208.
MT Code § 15-36-107 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-107. Repealed

  15-36-107. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 9, Ch. 266, L. 1921; re-en. Sec. 2405, R.C.M. 1921; amd. Sec. 8, Ch. 67, L. 1923; re-en. Sec. 2405, R.C.M. 1935; amd. Sec. 1, Ch. 328, L. 1969; amd. Sec. 118, Ch. 516, L. 1973; amd. Sec. 6, Ch. 245, L. 1975; amd. Sec. 3, Ch. 262, L. 1975; R.C.M. 1947, 84-2209; amd. Sec. 17, Ch. 439, L. 1981; amd. Sec. 3, Ch. 93, L. 1983; amd. Sec. 2, Ch. 258, L. 1985; amd. Sec. 3, Ch. 597, L. 1991.
MT Code § 15-36-108 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-108. Repealed

  15-36-108. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. 84-2209.1 by Sec. 4, Ch. 262, L. 1975; amd. Sec. 10, Ch. 156, L. 1977; R.C.M. 1947, 84-2209.1; amd. Sec. 18, Ch. 439, L. 1981; amd. Sec. 4, Ch. 597, L. 1991.
MT Code § 15-36-109 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-109. Repealed

  15-36-109. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 11, Ch. 266, L. 1921; re-en. Sec. 2407, R.C.M. 1921; re-en. Sec. 2407, R.C.M. 1935; R.C.M. 1947, 84-2210; amd. Sec. 27, Ch. 581, L. 1979.
MT Code § 15-36-110 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-110. Repealed

  15-36-110. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 12, Ch. 266, L. 1921; re-en. Sec. 2408, R.C.M. 1921; re-en. Sec. 2408, R.C.M. 1935; R.C.M. 1947, 84-2211.
MT Code § 15-36-111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-111. Repealed

  15-36-111. Repealed. Sec. 4, Ch. 334, L. 1981.   History: En. Sec. 5, Ch. 266, L. 1921; re-en. Sec. 2401, R.C.M. 1921; amd. Sec. 4, Ch. 67, L. 1923; re-en. Sec. 2401, R.C.M. 1935; amd. Sec. 115, Ch. 516, L. 1973; R.C.M. 1947, 84-2205.