reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-103. Rate of tax

15-37-103. Rate of tax.
(1) The license tax to be paid by a person engaged in or carrying on the business of working or operating any mine or mining property in this state from which gold, silver, copper, lead, or any other metal or metals or precious or semiprecious gems or stones are produced is an amount computed on the gross value of product derived by the person from mining business, work, or operation within this state during the preceding reporting period.
(2) Concentrate shipped to a smelter, mill, or reduction work is taxed at the following rates:
Gross Value
Rate of Tax
of Product
(percentage of gross value)
subject to subsection (4), the first $250,000
0%
more than $250,000
1.81% of the increment
(3) Gold, silver, or any platinum-group metal that is dore, bullion, matte, or another form of processed concentrate that is processed in a treatment facility owned or operated by the taxpayer and that is sold or shipped to a refinery for final processing is taxed at the following rates:
Gross Value
Rate of Tax
of Product
(percentage of gross value)
subject to subsection (4), the first $250,000
0%
more than $250,000
1.6% of the increment
(4) The amount of gross value of product that is nontaxable under subsection (2) or (3) may not exceed $250,000 in a calendar year.
History: En. Sec. 4, Initiative No. 28, 1925; re-en. Sec. 2344.4, R.C.M. 1935; amd. Sec. 1, Ch. 220, L. 1957; amd. Sec. 1, Ch. 176, L. 1959; amd. Sec. 1, Ch. 9, Ex. L. 1969; amd. Sec. 1, Ch. 392, L. 1971; amd. Sec. 2, Ch. 126, L. 1975; amd. Sec. 5, Ch. 156, L. 1977; R.C.M. 1947, 84-2004; amd. Sec. 6, Ch. 619, L. 1983; amd. Sec. 3, Ch. 672, L. 1989; amd. Sec. 2, Ch. 19, Sp. L. August 2002; amd. Sec. 2, Ch. 342, L. 2003; amd. Sec. 1, Ch. 4, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-104. Mine operator's statement of gross value -- reports and sampling

15-37-104. Mine operator's statement of gross value -- reports and sampling.
(1) Every person engaged in or carrying on the business of working or operating any mine or mining property in this state from which gold, silver, copper, lead, or any other metal or metals or precious or semiprecious gems or stones are produced shall, not later than the date for payment of the tax under 15-37-105, when engaged in or carrying on any mining business, work, or operation, make out a statement of the gross value of product from all mines and mining properties worked or operated by the person during the reporting period. If good cause is shown, the department may grant a reasonable extension of the time for filing statements. The statement must be in the form prescribed by the department and must show 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 the ore or concentrate has been shipped or sold during the period covered by the statement and other information as the department may require;
(e) the gross yield of the ores, concentrates, mineral products, or deposits in constituents of commercial value, such as the number of ounces of gold or silver, pounds of copper, lead, or zinc, or other commercially valuable constituents of the ores, concentrates, or mineral products or deposits, measured by standard units of measurement, during the period covered by the statement;
(f) the annual gross value of product in dollars and cents.
(2) This section applies regardless of the location of any smelter, mill, or reduction works to which the ore or concentrate is 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. Sec. 5, Initiative No. 28, 1925; re-en. Sec. 2344.5, R.C.M. 1935; amd. Sec. 102, Ch. 516, L. 1973; amd. Sec. 3, Ch. 126, L. 1975; R.C.M. 1947, 84-2005; amd. Sec. 2, Ch. 288, L. 1981; amd. Sec. 2, Ch. 227, L. 1983; amd. Sec. 2, Ch. 128, L. 1989; amd. Sec. 4, Ch. 672, L. 1989; amd. Sec. 3, Ch. 19, Sp. L. August 2002.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-105. Computation and payment of tax

15-37-105. Computation and payment of tax.
(1) The tax due under this part is computed according to 15-37-103. For the reporting periods defined in 15-37-102(2), the tax is due at the end of the reporting period, and for the reporting period ending June 30, the tax is payable by August 15, and for the reporting period ending December 31, the tax is payable by March 31. The tax is imposed on the products produced in the reporting period.
(2) If good cause is shown, the department may grant a reasonable extension of time for payment of the tax. During the period of any extension granted, the tax due bears interest as provided in 15-1-216.
(3) If a person has sold or otherwise disposed of any of the mine's products at a price substantially below the true market price of the product at the time and place of sale or disposal, then the department shall compute the gross value of the portion of the mine's product that was sold or disposed of substantially below the market price. The gross value must be based upon the quotations of the price of the mine's product in New York City at the time the portion of the product was sold or otherwise disposed of as evidenced by an established authority or market report, such as the Engineering and Mining Journal of New York, or other standard publication, giving the market reports for the reporting period covered by the statement. If there is no quotation covering a particular product, then the department shall fix the value of the gross product or portion of the gross product that was sold or otherwise disposed of at a price substantially below the true market price at the time and place of sale or disposal in a manner as may seem to be equitable.
History: En. Sec. 6, Initiative No. 28, 1925; re-en. Sec. 2344.6, R.C.M. 1935; amd. Sec. 1, Ch. 165, L. 1959; amd. Sec. 103, Ch. 516, L. 1973; amd. Sec. 4, Ch. 126, L. 1975; R.C.M. 1947, 84-2006; amd. Sec. 3, Ch. 227, L. 1983; amd. Sec. 3, Ch. 128, L. 1989; amd. Sec. 5, Ch. 672, L. 1989; amd. Sec. 23, Ch. 427, L. 1999; amd. Sec. 4, Ch. 19, Sp. L. August 2002; amd. Sec. 21, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-106. Procedure in case of failure to file statements

15-37-106. Procedure in case of failure to file statements.
If a person fails to file the required statement of gross yield for a reporting period on or before the date the tax becomes delinquent under 15-37-108, the department shall, immediately after the time has expired, determine as nearly as may be possible from any returns or reports filed with any state or county officer or board under any law of this state and from any other information that the department may be able to obtain the total gross value of product of the person from the business during the reporting period for which the license tax is to be paid. The department shall file a statement showing the amount of the gross value of product and shall determine and assess the amount of the license taxes due from the person. The department shall, as soon as possible, give notice to the person in the same manner as though the statement had been filed within time. The department shall collect the license tax, along with penalty and interest as provided in 15-1-216.
History: En. Sec. 8, Initiative No. 28, 1925; re-en. Sec. 2344.8, R.C.M. 1935; amd. Sec. 104, Ch. 516, L. 1973; amd. Sec. 6, Ch. 126, L. 1975; R.C.M. 1947, 84-2008; amd. Sec. 4, Ch. 227, L. 1983; amd. Sec. 4, Ch. 128, L. 1989; amd. Sec. 6, Ch. 672, L. 1989; amd. Sec. 5, Ch. 19, Sp. L. August 2002; amd. Sec. 22, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-107. Warrant for distraint

15-37-107. Warrant for distraint.
If all or part of the tax imposed by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand thereafter filed and recorded.
History: En. 84-2008.1 by Sec. 10, Ch. 126, L. 1975; amd. Sec. 6, Ch. 156, L. 1977; R.C.M. 1947, 84-2008.1; amd. Sec. 19, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-108. Delinquent taxes -- penalty and interest

15-37-108. Delinquent taxes -- penalty and interest.
All license taxes assessed under the provisions of this part become delinquent if not paid on or before midnight of the date that the tax is payable as established for the applicable reporting period in 15-37-105(1). The department shall add to the amount of delinquent metalliferous mines tax penalty and interest as provided in 15-1-216. The department may waive a late payment penalty as provided in 15-1-206.
History: En. Sec. 7, Initiative No. 28, 1925; re-en. Sec. 2344.7, R.C.M. 1935; amd. Sec. 2, Ch. 165, L. 1959; amd. Sec. 5, Ch. 126, L. 1975; R.C.M. 1947, 84-2007; amd. Sec. 5, Ch. 227, L. 1983; amd. Sec. 5, Ch. 128, L. 1989; amd. Sec. 7, Ch. 672, L. 1989; amd. Sec. 24, Ch. 427, L. 1999; amd. Sec. 6, Ch. 19, Sp. L. August 2002; amd. Sec. 23, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-110. Review of determination of gross value of product or amount of tax

15-37-110. Review of determination of gross value of product or amount of tax.
Every person whose license tax has been determined and assessed by the department of revenue under any of the provisions of this part who feels aggrieved by the determination and assessment of the department as to the amount of gross value of product or as to the amount of the license tax may seek review pursuant to 15-1-211.
History: En. Sec. 10, Initiative No. 28, 1925; re-en. Sec. 2344.10, R.C.M. 1935; amd. Sec. 73, Ch. 405, L. 1973; amd. Sec. 8, Ch. 126, L. 1975; amd. Sec. 7, Ch. 156, L. 1977; R.C.M. 1947, 84-2010; amd. Sec. 16, Ch. 811, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-111. License tax supplemental

15-37-111. License tax supplemental.
The license taxes herein provided for shall be in addition to all other taxes, licenses, and other fees now required to be paid by persons subject to the provisions of this part.
History: En. Sec. 14, Initiative No. 28, 1925; re-en. Sec. 2344.14, R.C.M. 1935; R.C.M. 1947, 84-2014.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-112. Returns of dissolved corporations

15-37-112. Returns of dissolved corporations.
Every corporation which shall be dissolved or cease to do business in this state during any taxpaying year shall, on or before the date of such dissolution or cessation of business, make all statements, reports, and returns required by law to be made with reference to the carrying on of the business of working or operating any mine or mining property in this state from which gold, silver, copper, lead, or any other metal or metals, precious or semiprecious gems or stones are produced and pay the tax due for such period as it carried on such business. The department of revenue may grant a reasonable extension of time for filing returns upon good cause shown therefor.
History: En. Sec. 1, Ch. 11, L. 1941; amd. Sec. 108, Ch. 516, L. 1973; R.C.M. 1947, 84-2016.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-113. Repealed

15-37-113. Repealed.
Sec. 4, Ch. 334, L. 1981.
History: En. Sec. 13, Initiative No. 28, 1925; re-en. Sec. 2344.13, R.C.M. 1935; amd. Sec. 107, Ch. 516, L. 1973; amd. Sec. 11, Ch. 126, L. 1975; R.C.M. 1947, 84-2013.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-114. Deficiency assessment -- review -- penalty and interest

15-37-114. 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. 17, Ch. 811, L. 1991; amd. Sec. 26, Ch. 427, L. 1999; amd. Sec. 24, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-115. Credit for overpayment -- interest on overpayment

15-37-115. 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 the amount of unpaid tax, as provided in 15-1-216, due from the due date of the return or from the date of overpayment, whichever is later, to the date the department approves refunding or crediting of the overpayment.
(3) (a) Interest may not accrue during any period in which the processing of a claim for refund is delayed more than 30 days by reason of failure of the taxpayer to furnish information requested by the department for the purpose of verifying the amount of the overpayment.
(b) Interest is not allowed:
(i) if the overpayment is refunded within 6 months from the date the return is due or from the date the return is filed, whichever is later; or
(ii) if the amount of interest is less than $1.
(c) A payment not made incident to a bona fide and orderly discharge of an actual tax liability or one reasonably assumed to be imposed by this chapter is not considered an overpayment with respect to which interest is allowable.
History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 27, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-116. Statute of limitations

15-37-116. 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.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-126. Terminated

15-37-126. Terminated.
Sec. 39(3), Ch. 15, Sp. L. July 1992.
History: En. Sec. 6, Ch. 15, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-201. License tax on micaceous mines

15-37-201. License tax on micaceous mines.
Every person engaged in or carrying on the business of working or operating any mine or mining property in the state from which vermiculite, perlite, kerrite, maconite, or any other micaceous minerals are mined, extracted, or produced must pay to the department of revenue for the exclusive use and benefit of the state a license tax for engaging in and carrying on such business in an amount equal to 5 cents per ton for each and every ton of concentrates mined, extracted, or produced by such person during such year.
History: En. Sec. 2, Ch. 50, L. 1951; amd. Sec. 224, Ch. 516, L. 1973; amd. Sec. 1, Ch. 209, L. 1977; R.C.M. 1947, 84-5902.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-202. Quarterly payment

15-37-202. Quarterly payment.
Such annual license tax as imposed by 15-37-201 shall be paid in quarterly installments for the quarters ending, respectively, March 31, June 30, September 30, and December 31 of each year, and the amount of such license tax due for each such quarter shall be paid to the department of revenue within 30 days after the end of each quarter.
History: En. Sec. 3, Ch. 50, L. 1951; amd. Sec. 225, Ch. 516, L. 1973; R.C.M. 1947, 84-5903.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-203. Records

15-37-203. Records.
Each person subject to 15-37-201 shall keep a record in the form required by the department of all products mined or produced by the person in this state. The records must at all times during business hours be subject to inspection by the department.
History: En. Sec. 5, Ch. 50, L. 1951; amd. Sec. 227, Ch. 516, L. 1973; R.C.M . 1947, 84-5905; amd. Sec. 123, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-204. Quarterly return

15-37-204. Quarterly return.
(1) Each and every person must, within 30 days after the end of each quarter, make out on forms prescribed by the department of revenue and deliver to the department a statement showing the total number of tons of concentrates of vermiculite, perlite, kerrite, maconite, or any other micaceous minerals mined or produced by such person during each month of such quarter and during the whole quarter and such other information as the department may require, together with the total amount due to the state as license taxes for such quarter, and must, within such 30 days and at the same time such statement is delivered to the department, pay to the department the amount of the license taxes shown by such statement to be due to the state for the quarter for which such statement is made.
(2) Any person engaged in carrying on such business at more than one place or operating more than one mine in this state may include all thereof in one statement.
(3) The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown therefor.
History: En. Sec. 6, Ch. 50, L. 1951; amd. Sec. 228, Ch. 516, L. 1973; amd. Sec. 2, Ch. 209, L. 1977; R.C.M. 1947, 84-5906.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-205. Procedure on failure to file statement

15-37-205. Procedure on failure to file statement.
(1) If a person fails to file any statement required by 15-37-204 within the time required or fails to pay the tax required by this part on or before the date the payment is due, the department shall immediately after the time has expired proceed to determine the amount produced by the person within this state during the quarter and during each month of the quarter and shall determine and fix the amount of the license taxes due to the state from the person for the quarter.
(2) The department shall add to the amount of all delinquent micaceous mineral mines license taxes penalty and interest as provided in 15-1-216. The department may waive a penalty pursuant to 15-1-206.
History: En. Sec. 7, Ch. 50, L. 1951; amd. Sec. 229, Ch. 516, L. 1973; amd. Sec. 3, Ch. 209, L. 1977; R.C.M. 1947, 84-5907(1), (2); amd. Sec. 28, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-206. Collection -- warrant for distraint

15-37-206. Collection -- warrant for distraint.
(1) The department shall mail to the person required to file a quarterly statement and pay any license tax a letter and tax assessment statement setting forth the amount of delinquent license tax, penalty, and interest due. The letter shall advise that if payment is not made, a warrant for distraint may be filed.
(2) If all or part of the tax imposed by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand thereafter filed and recorded.
History: En. Sec. 7, Ch. 50, L. 1951; amd. Sec. 229, Ch. 516, L. 1973; amd. Sec. 3, Ch. 209, L. 1977; R.C.M. 1947, 84-5907(3); amd. Sec. 20, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-207. Disposition of proceeds of tax

15-37-207. Disposition of proceeds of tax.
All license taxes collected under the provisions of this part shall be deposited to the credit of the general fund of the state.
History: En. Sec. 8, Ch. 50, L. 1951; R.C.M. 1947, 84-5908.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-208. Repealed

15-37-208. Repealed.
Sec. 4, Ch. 334, L. 1981.
History: En. Sec. 4, Ch. 50, L. 1951; amd. Sec. 226, Ch. 516, L. 1973; R.C.M. 1947, 84-5904.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-210. Deficiency assessment -- review -- penalty and interest

15-37-210. Deficiency assessment -- review -- penalty and interest.
(1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, pursuant to 15-1-211, of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211.
(2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.
History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 18, Ch. 811, L. 1991; amd. Sec. 29, Ch. 427, L. 1999; amd. Sec. 25, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-211. Credit for overpayment -- interest on overpayment

15-37-211. Credit for overpayment -- interest on overpayment.
(1) If the department determines that the amount of tax, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest due from the taxpayer and the balance refunded to the taxpayer or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.
(2) Except as provided in subsection (3), interest must be allowed on overpayments at the same rate as provided in 15-1-216 due from the due date of the return or from the date of overpayment, whichever is later, to the date the department approves refunding or crediting of the overpayment.
(3) (a) Interest may not accrue during any period in which the processing of a claim for refund is delayed more than 30 days by reason of failure of the taxpayer to furnish information requested by the department for the purpose of verifying the amount of the overpayment.
(b) Interest is not allowed:
(i) if the overpayment is refunded within 6 months from the date the return is due or from the date the return is filed, whichever is later; or
(ii) if the amount of interest is less than $1.
(c) A payment not made incident to a bona fide and orderly discharge of an actual tax liability or one reasonably assumed to be imposed by this law is not considered an overpayment with respect to which interest is allowable.
History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 30, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-212. Statute of limitations

15-37-212. Statute of limitations.
(1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
(2) No refund or credit may be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the taxpayer files a claim therefor or the department of revenue has determined the existence of the overpayment and has approved the refund or credit thereof. If the taxpayer has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a credit or refund allowed if no claim is filed is automatically extended.
(3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.
History: En. Sec. 1, Ch. 194, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-221. Penalty for violations

15-37-221. Penalty for violations.
Any violation of any of the provisions of this part shall be deemed a misdemeanor and shall be punished by a fine not exceeding $500 or by imprisonment in the county jail not exceeding 6 months or by both such fine and imprisonment.
History: En. Sec. 9, Ch. 50, L. 1951; R.C.M. 1947, 84-5909; MCA 1981, 15-37-209; redes. 15-37-221 by Code Commissioner, 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 2. Micaceous Mineral Mines › 15-37-226. Terminated

15-37-226. Terminated.
Sec. 39(2), Ch. 15, Sp. L. July 1992.
History: En. Sec. 8, Ch. 15, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-101. Short title

15-38-101. Short title.
This chapter shall be known and may be cited as "The Montana Resource Indemnity Trust and Ground Water Assessment Act".
History: En. 84-7001 by Sec. 1, Ch. 497, L. 1973; R.C.M. 1947, 84-7001; amd. Sec. 14, Ch. 769, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-102. Legislative policy

15-38-102. Legislative policy.
It is the policy of the state of Montana to indemnify its citizens for the loss of long-term value resulting from the depletion of its mineral resource base and for environmental damage caused by mineral development. This policy of indemnification is achieved by establishing a permanent resource indemnity trust, as required by Article IX, section 2, of the Montana constitution, by supporting ground water assessment programs from the proceeds of a tax levied on mineral extraction, and by allocating spendable revenues:
(1) to protect and restore the environment from damages resulting from mineral development;
(2) to support a variety of development programs that benefit the economy of the state and the lives of Montana citizens; and
(3) to assess the state's ground water resources.
History: En. 84-7002 by Sec. 2, Ch. 497, L. 1973; R.C.M. 1947, 84-7002; amd. Sec. 11, Ch. 418, L. 1987; amd. Sec. 15, Ch. 769, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-103. Definitions

15-38-103. Definitions.
As used in this chapter, the following definitions apply:
(1) "Department" means department of revenue.
(2) "Gross value of product" means, except as provided in 15-38-125 through 15-38-129, the market value of any merchantable mineral extracted or produced during the taxable year.
(3) "Mineral" means any precious stones or gems, gold, silver, copper, coal, lead, petroleum, natural gas, oil, uranium, talc, vermiculite, limestone, or other nonrenewable merchantable products extracted from the surface or subsurface of the state of Montana.
(4) "Total environment" means air, water, soil, flora, and fauna and the social, economic, and cultural conditions that influence communities and individual citizens.
History: En. 84-7003 by Sec. 3, Ch. 497, L. 1973; amd. Sec. 23, Ch. 52, L. 1977; R.C.M. 1947, 84-7003; amd. Sec. 11, Ch. 531, L. 1989; amd. Sec. 1, Ch. 520, L. 1991; amd. Sec. 12, Ch. 695, L. 1991; amd. Sec. 11, Ch. 506, L. 1993; amd. Sec. 1, Ch. 10, L. 1995; amd. Sec. 11, Ch. 397, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-105. Report of gross yield from mines

15-38-105. Report of gross yield from mines.
A person who engages in or carries on the business of mining, extracting, or producing a mineral from any quartz vein or lode, placer claim, dump or tailings, or other place or source shall file an annual statement of gross yield of the mineral from each mine owned or worked by that person during the calendar year. This statement must be in the form prescribed by the department and must be signed by the person or the manager, superintendent, agent, president, or vice-president of the corporation, association, or partnership, if any. Metal producers shall deliver the statement to the department on or before March 31 following the end of the calendar year. Mineral producers shall deliver the statement to the department on or before the 60th day following the end of the calendar year. The statement must show the following:
(1) the name and address of the owner or lessee or operator of the mine;
(2) the description and location of the mine;
(3) the quantity of minerals extracted, produced, and treated or sold from the mine during the period covered by the statement;
(4) the amount and character of the mineral and the total yield of the mineral from the mine in constituents of commercial value; that is to say, the number of ounces of gold or silver, pounds of copper or lead, tons of coal, or other commercially valuable constituents of the ores or mineral products or deposits yielded to the person engaged in mining measured by standard units of measurement;
(5) the gross yield or value in dollars and cents.
History: En. 84-7005 by Sec. 5, Ch. 497, L. 1973; R.C.M. 1947, 84-7005; amd. Sec. 3, Ch. 334, L. 1981; amd. Sec. 1, Ch. 226, L. 1983; amd. Sec. 6, Ch. 128, L. 1989; amd. Sec. 34, Ch. 451, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-107. Procedure in case of failure to file statement

15-38-107. Procedure in case of failure to file statement.
(1) If any person fails to make and file a statement within the time prescribed, the department shall immediately after the time has expired determine the gross yield of the mineral of the person from the business during the calendar year immediately preceding the year in which the statement is to be filed and shall fix the amount of the tax due to the state from the person for the calendar year and shall add to the amount of the tax penalty and interest as provided in 15-1-216.
(2) If a person fails to pay the tax when due, the department shall immediately determine the total gross value of product of the person from the business during the year for which the tax is due and shall fix the amount of tax due to the state and shall add to the amount penalty and interest as provided in 15-1-216.
(3) The department shall mail to the person failing to file an annual statement or pay any tax a letter setting forth the amount of tax, penalty, and interest due. The letter must advise that if payment is not received, a warrant for distraint may be filed.
(4) Penalties imposed by 15-1-216 may be waived by the department pursuant to 15-1-206.
History: En. 84-7012 by Sec. 12, Ch. 497, L. 1973; amd. Sec. 1, Ch. 301, L. 1975; amd. Sec. 11, Ch. 156, L. 1977; R.C.M. 1947, 84-7012(1) thru (3); amd. Sec. 21, Ch. 439, L. 1981; amd. Sec. 3, Ch. 226, L. 1983; amd. Sec. 8, Ch. 128, L. 1989; amd. Sec. 31, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-108. Warrant for distraint

15-38-108. Warrant for distraint.
If all or part of the tax imposed by this chapter is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien shall have precedence over any other claim, lien, or demand thereafter filed and recorded.
History: En. 84-7012 by Sec. 12, Ch. 497, L. 1973; amd. Sec. 1, Ch. 301, L. 1975; amd. Sec. 11, Ch. 156, L. 1977; R.C.M. 1947, 84-7012(4); amd. Sec. 22, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-109. Restricted access to records

15-38-109. Restricted access to records.
The information furnished by the producer to the department for the purpose of this chapter must be treated as provided in 15-31-511.
History: En. Sec. 13, Ch. 497, L. 1973; R.C.M. 1947, 84-7013; amd. Sec. 3, Ch. 135, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-110. Deficiency assessment -- review -- penalty and interest

15-38-110. Deficiency assessment -- review -- penalty and interest.
(1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, pursuant to 15-1-211, of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211.
(2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.
History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 19, Ch. 811, L. 1991; amd. Sec. 27, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-111. Credit for overpayment -- interest on overpayment

15-38-111. Credit for overpayment -- interest on overpayment.
(1) If the department determines that the amount of tax, penalty, or interest due for any year is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.
(2) Except as provided in subsection (3), interest must be allowed on overpayments at the same rate as is charged on deficiency assessments provided in 15-1-216 due from the due date of the return or from the date of overpayment, whichever date is later, to the date the department approves refunding or crediting of the overpayment.
(3) (a) Interest may not accrue during any period that the processing of a claim for refund is delayed more than 30 days by reason of failure of the taxpayer to furnish information requested by the department for the purpose of verifying the amount of the overpayment.
(b) Interest is not allowed:
(i) if the overpayment is refunded within 6 months from the date the return is due or from the date the return is filed, whichever is later; or
(ii) if the amount of interest is less than $1.
(c) A payment not made incident to a bona fide and orderly discharge of an actual tax liability or one reasonably assumed to be imposed by this chapter is not considered an overpayment with respect to which interest is allowable.
History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 28, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-112. Statute of limitations

15-38-112. Statute of limitations.
(1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
(2) No refund or credit may be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the taxpayer files a claim therefor or the department of revenue has determined the existence of the overpayment and has approved the refund or credit thereof. If the taxpayer has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a credit or refund allowed if no claim is filed is automatically extended.
(3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.
History: En. Sec. 1, Ch. 194, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-113. Exemption from resource indemnity and ground water assessment tax

15-38-113. Exemption from resource indemnity and ground water assessment tax.
The following persons are exempt from the resource indemnity and ground water assessment tax:
(1) a person who has paid the license tax on a metal mine under the provisions of Title 15, chapter 37, part 1;
(2) a person who has paid the tax on oil and natural gas production under the provisions of Title 15, chapter 36, part 3;
(3) a person who holds a permit pursuant to Title 82, chapter 4, part 4, and is subject to the fees provided for in 82-4-437(2) and (3); or
(4) a county, city, or town that holds a permit pursuant to Title 82, chapter 4, part 4.
History: En. Sec. 11, Ch. 672, L. 1989; amd. Sec. 17, Ch. 769, L. 1991; amd. Sec. 8, Ch. 522, L. 2003; amd. Sec. 4, Ch. 477, L. 2009; amd. Sec. 2, Ch. 334, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-121. Certain royalties exempt

15-38-121. Certain royalties exempt.
Exempt from taxation are royalties received by:
(1) an Indian tribe with respect to mineral production pursuant to a lease entered into under the Indian Mineral Leasing Act of 1938, 25 U.S.C. 396a through 396g;
(2) the United States as trustee for individual Indians; and
(3) the United States, the state of Montana, or a county or municipal government.
History: En. Sec. 1, Ch. 536, L. 1989; amd. Sec. 1, Ch. 92, L. 1991; amd. Sec. 35, Ch. 451, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-125. Gross value of product for coal

15-38-125. Gross value of product for coal.
As used in this part when referring to coal, "gross value of product" is determined by multiplying the contract sales price, as defined in 15-35-102, by the tonnage produced.
History: En. Sec. 3, Ch. 520, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-126. Gross value of product for talc

15-38-126. Gross value of product for talc.
As used in this part, when referring to talc, "gross value of product" is the gross yield or value of talc as determined in 15-23-515(2).
History: En. Sec. 2, Ch. 531, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-127. Gross value of product for vermiculite

15-38-127. Gross value of product for vermiculite.
As used in this part, when referring to vermiculite, "gross value of product" is the gross yield or value of vermiculite as determined in 15-23-516(2).
History: En. Sec. 2, Ch. 695, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-128. Gross value of product for limestone

15-38-128. Gross value of product for limestone.
As used in this part, when referring to limestone, "gross value of product" is the gross yield or value as determined in 15-23-517(2).
History: En. Sec. 2, Ch. 506, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-129. Gross value of product for industrial garnets and byproducts

15-38-129. Gross value of product for industrial garnets and byproducts.
As used in this part, when referring to industrial garnets and associated byproducts, "gross value of product" is the gross yield or value as determined in 15-23-518(2).
History: En. Sec. 2, Ch. 397, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 1. General Provisions › 15-38-136. Terminated

15-38-136. Terminated.
Sec. 39, Ch. 15, Sp. L. July 1992.
History: En. Sec. 9, Ch. 15, Sp. L. July 1992; amd. Sec. 10, Ch. 455, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 2. Resource Indemnity Trust Fund › 15-38-201. Creation of resource indemnity trust fund

15-38-201. Creation of resource indemnity trust fund.
For the purpose of carrying out this chapter, there is a resource indemnity trust fund in the amount of $100 million. The resource indemnity trust fund must be credited with all money received as provided in this chapter.
History: En. 84-7004 by Sec. 4, Ch. 497, L. 1973; R.C.M. 1947, 84-7004; amd. Sec. 5, Ch. 281, L. 1983; amd. Sec. 81, Ch. 42, L. 1997; amd. Sec. 1, Ch. 444, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 2. Resource Indemnity Trust Fund › 15-38-203. Use of funds

15-38-203. Use of funds.
(1) Any funds made available under this chapter must be used and expended to improve the total environment and rectify damage to the environment.
(2) Funding under this chapter must be prioritized so as to maximize the funds available for on-the-ground projects and programs in Montana communities that address the impacts of natural resource development and improve the total environment, while minimizing the use of the funds available under this chapter for the operations of state government.
History: En. 84-7010 by Sec. 10, Ch. 497, L. 1973; R.C.M. 1947, 84-7010; (2)En. Sec. 7, HB 922, L. 1985; amd. Sec. 3, Ch. 444, L. 1997; amd. Sec. 5, Ch. 432, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 38. Resource Indemnity Trust and Ground Water Assessment › Part 3. Natural Resources Accounts › 15-38-302. Natural resources projects state special revenue account created -- revenue allocated -- limitations on appropriations from account

15-38-302. Natural resources projects state special revenue account created -- revenue allocated -- limitations on appropriations from account.
(1) There is a natural resources projects state special revenue account within the state special revenue fund established in 17-2-102.
(2) There must be paid into the natural resources projects state special revenue account money allocated from:
(a) the interest income of the resource indemnity trust fund under the provisions of 15-38-202;
(b) the resource indemnity and ground water assessment tax under the provisions of 15-38-106;
(c) the oil and natural gas production tax as provided in 15-36-331; and
(d) the excess of the coal severance tax proceeds allocated by 85-1-603 to the renewable resource loan debt service fund above debt service requirements as provided in and subject to the conditions of 85-1-619.
(3) Appropriations may be made from the natural resources projects state special revenue account for grants and loans for designated projects and the activities authorized in 85-1-602 and 90-2-1102.
History: En. Sec. 28, Ch. 432, L. 2007.