reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 33. Small Business Investment Incentives › Part 1. Small Business Investment Companies -- Tax Exemptions › 15-33-106. Capital gains -- dividends exempted

15-33-106. Capital gains -- dividends exempted.
Any capital gains or dividend income realized by an individual or a corporation from an investment in an SBIC organized in accordance with this part is exempt from taxation under the provisions of Title 15, chapters 30 and 31.
History: En. Sec. 6, Ch. 571, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 34. Coal Producer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-34-101. Repealed

15-34-101. Repealed.
Sec. 84, Ch. 7, L. 2001.
History: En. Sec. 8, Ch. 563, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 34. Coal Producer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-34-102. Repealed

15-34-102. Repealed.
Sec. 84, Ch. 7, L. 2001.
History: En. Sec. 9, Ch. 563, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 34. Coal Producer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-34-103. Repealed

15-34-103. Repealed.
Sec. 84, Ch. 7, L. 2001.
History: En. Sec. 10, Ch. 563, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 34. Coal Producer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-34-104. Repealed

15-34-104. Repealed.
Sec. 84, Ch. 7, L. 2001.
History: En. Sec. 7, Ch. 563, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 34. Coal Producer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-34-105. Repealed

15-34-105. Repealed.
Sec. 84, Ch. 7, L. 2001.
History: En. Sec. 12, Ch. 563, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 34. Coal Producer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-34-110. Repealed

15-34-110. Repealed.
Sec. 84, Ch. 7, L. 2001.
History: En. Sec. 11, Ch. 563, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 34. Coal Producer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-34-111. Repealed

15-34-111. Repealed.
Sec. 84, Ch. 7, L. 2001.
History: En. Sec. 13, Ch. 563, L. 1999.
2023 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 Coal Producer's License Tax (Repealed) › Part 1. General Provisions (Repealed) › 15-34-112. Repealed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 Repealed.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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 1. General Provisions (Repealed) › 15-36-112. Repealed

15-36-112. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 1, Ch. 700, L. 1979; amd. Sec. 7, Ch. 274, L. 1981; amd. Sec. 2, Ch. 114, L. 1983; amd. Sec. 48, Ch. 281, L. 1983; amd. Sec. 2, Ch. 707, L. 1983; amd. Sec. 11, Ch. 703, L. 1985; amd. Sec. 13, Ch. 611, L. 1987; amd. Sec. 81, Ch. 11, Sp. L. June 1989; amd. Sec. 2, Ch. 3, Sp. L. May 1990; amd. Sec. 2, Ch. 610, L. 1991; amd. Sec. 28, Ch. 10, L. 1993; amd. Sec. 6, Ch. 455, L. 1993; amd. Sec. 13, Ch. 18, L. 1995; amd. Sec. 1, Ch. 453, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 1. General Provisions (Repealed) › 15-36-113. Repealed

15-36-113. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 5, Ch. 597, L. 1991; amd. Sec. 15, Ch. 811, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 1. General Provisions (Repealed) › 15-36-114. Repealed

15-36-114. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 6, Ch. 597, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 1. General Provisions (Repealed) › 15-36-121. Repealed

15-36-121. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. 84-2212, 84-2213 by Secs. 1, 2, Ch. 256, L. 1977; R.C.M. 1947, 84-2212, 84-2213(part); amd. Sec. 1, Ch. 265, L. 1981; amd. Sec. 1, Ch. 124, L. 1983; amd. Secs. 4, 6, Ch. 656, L. 1987; amd. Sec. 82, Ch. 11, Sp. L. June 1989; amd. Sec. 3, Ch. 3, Sp. L. May 1990; amd. Exec. Ord. 9-90 and 12-90, implementing Sec. 7, Ch. 656, L. 1987; amd. Sec. 7, Ch. 597, L. 1991; amd. Sec. 2, Ch. 571, L. 1995; amd. Sec. 2, Ch. 581, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 1. General Provisions (Repealed) › 15-36-126. Repealed

15-36-126. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 5, Ch. 15, Sp. L. July 1992; amd. Sec. 1, Ch. 368, L. 1993; amd. Sec. 7, Ch. 455, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-302. Legislative findings and declaration of purpose

15-36-302. Legislative findings and declaration of purpose.
(1) (a) The legislature finds that the extraction taxes imposed on the production of oil and natural gas have been exceedingly complex and confusing. Oil and natural gas producers have been required to file several tax forms and to pay taxes at different times on the same production.
(b) The legislature further finds that it is in the best interest of the state and in the best interest of oil and gas producers to simplify the taxation of oil and natural gas production.
(2) The legislature declares that the purposes of this part are:
(a) to replace all net proceeds taxes, severance taxes, privilege and license taxes, and other extraction taxes on oil and natural gas production with a single production tax based on the type of well and type of production;
(b) to ensure that the distribution of tax revenue to the state, counties, and school districts from the new production taxes is consistent with the distribution of tax revenue from the former extraction taxes;
(c) to simplify the procedures for compliance with and the administration of the taxation of oil and natural gas production;
(d) to provide an incentive for oil and natural gas producers to pay 1995 local government severance taxes on an accelerated basis; and
(e) to provide discretionary authority to counties and school districts for the use of the accelerated payments of the local government severance tax.
History: En. Sec. 2, Ch. 451, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-305. Determination of gross value of product

15-36-305. Determination of gross value of product.
(1) The total gross value of all oil or natural gas produced and sold each quarter must be determined by taking the total number of barrels or cubic feet of oil or natural gas produced and sold each month at the average value at the mouth of the well during the month that the oil or natural gas is produced and sold, as determined by the department. However, in computing the total number of barrels of oil or cubic feet of gas produced and sold, there must be deducted the amount of oil or gas used by the person in connection with the operation of the well from which the oil or gas is produced or for pumping the oil or gas from the well to a tank or pipeline.
(2) For the purposes of determining average value at the mouth of a well, a fee of up to 25 cents a barrel paid to the operator or producer to administer royalty payments, whether or not the fee is payable on a per barrel basis, may not be considered a part of the value of the oil.
History: En. Sec. 5, Ch. 451, L. 1995; amd. Sec. 1, Ch. 549, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-309. Certain royalties exempt

15-36-309. Certain royalties exempt.
Exempt from taxation are royalties received by:
(1) an Indian tribe with respect to on-reservation oil and gas 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 in Montana.
History: En. Sec. 6, Ch. 451, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-310. Operator responsible for payment -- deduction of taxes from royalty payments

15-36-310. Operator responsible for payment -- deduction of taxes from royalty payments.
(1) Each operator required to pay the oil and natural gas production tax under this part shall pay the tax in full for the operator's own account and for the account of each of the other owners of the gross value of product or in kind of all the marketable oil or natural gas produced and sold. Other owners include an owner or owners of working interest, royalty interest, overriding royalty interest, carried working interest, production payments, and all other interest or interests owned or carved out of the total gross value of product or in kind of the extracted marketable oil or natural gas.
(2) Unless otherwise provided in a contract or lease, the pro rata share of any royalty owner or owners must be deducted from any settlements under the lease or leases or division of proceeds orders or other contracts.
History: En. Sec. 7, Ch. 451, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-311. Quarterly payment of tax -- statement -- failure to pay penalty

15-36-311. Quarterly payment of tax -- statement -- failure to pay penalty.
(1) The oil and natural gas production tax must be paid in quarterly installments for the quarterly periods ending, respectively, March 31, June 30, September 30, and December 31 of each year, and the amount of the tax for each quarterly period must be paid to the department within 60 days after the end of each quarterly period.
(2) The operator shall complete on forms prescribed by the department a statement showing the total number of barrels of merchantable or marketable oil or cubic feet of natural gas produced and sold by the person in the state during each month of the quarter and during the whole quarter, the average value of the production sold during each month, and the total value of the production sold for the whole quarter, together with the total amount due as taxes for the quarter. The statement must be filed within the time provided in subsection (1). The statement must be accompanied by the tax due. The statement must be signed by the individual or the president, vice president, treasurer, assistant treasurer, or authorized agent of the association, corporation, joint-stock company, or syndicate making the statement. A person engaged in carrying on business at more than one place in this state or owning, leasing, controlling, or operating more than one oil or gas well in this state may include all operations in one statement.
(3) If the tax is not paid on or before the due date, there must be assessed penalty and interest as provided in 15-1-216. The department may waive any penalty pursuant to 15-1-206.
History: En. Sec. 8, Ch. 451, L. 1995; amd. Sec. 18, Ch. 427, L. 1999; amd. Sec. 3, Ch. 530, L. 1999; amd. Sec. 1, Ch. 5, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-312. Record of product -- carriers to furnish data -- penalty

15-36-312. Record of product -- carriers to furnish data -- penalty.
(1) Each person who purchases oil or natural gas shall keep a record of all oil or natural gas purchased by the person in this state. The records are subject to inspection by the department on reasonable notice at any time during normal business hours.
(2) Each railroad, pipeline, purchasing, and transportation company that carries or purchases oil or natural gas shall furnish to the department, whenever requested to do so, all data related to the shipment of oil or natural gas that may be required to properly enforce the provisions of this part. A railroad, pipeline, purchasing, or transportation company that fails to comply with the provisions of this section is subject to a penalty of $100 for each day that it fails to furnish the statement.
History: En. Sec. 9, Ch. 451, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-313. Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest

15-36-313. Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest.
(1) If the operator fails to file any statement required by 15-36-311 within the time required, the department shall ascertain the number of barrels of oil or cubic feet of gas produced and sold by the person in this state during the quarter and during each month of the quarter. The department also shall determine the average value of the barrels of oil produced and sold during each month or the average value of cubic feet of gas produced and sold during each month and fix the amount of the taxes due from the person for the quarter.
(2) The department shall impose penalty and interest as provided in 15-1-216. The department shall mail to the taxpayer a notice, pursuant to 15-1-211, of the tax, penalty, and interest proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211. The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The department may waive any penalty pursuant to 15-1-206.
History: En. Sec. 10, Ch. 451, L. 1995; amd. Sec. 19, Ch. 427, L. 1999; amd. Sec. 2, Ch. 364, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-314. Deficiency assessment -- review -- penalty and interest

15-36-314. Deficiency assessment -- review -- penalty and interest.
(1) If the department determines that the amount of the 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 notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The taxpayer may seek review of the determination pursuant to 15-1-211.
(2) Penalty and interest must be added to a deficiency assessment as provided in 15-1-216.
History: En. Sec. 11, Ch. 451, L. 1995; amd. Sec. 1, Ch. 295, L. 1997; amd. Sec. 35, Ch. 51, L. 1999; amd. Sec. 20, Ch. 427, L. 1999; amd. Sec. 6, Ch. 522, L. 2003; amd. Sec. 19, Ch. 594, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-315. Credit or refund for overpayment -- refund from county -- interest on overpayment

15-36-315. Credit or refund for overpayment -- refund from county -- interest on overpayment.
(1) If the department determines that the amount of tax, penalty, or interest due for any taxable period 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) (a) The amount of an overpayment credited against any tax, penalty, or interest due for any tax period or any refund or portion of a refund, which has not been distributed pursuant to 15-36-332, must be withheld from the current distribution made pursuant to 15-36-332.
(b) If the amount of the refund reduces the amount of tax previously distributed pursuant to 15-36-332 and if the current distribution, if any, is insufficient to offset the refund, then the department shall demand the amount of the refund from the county to which the tax was originally distributed. The county treasurer shall remit the amount demanded within 30 days of the receipt of notice from the department.
(3) Except as provided in subsection (4), interest must be allowed on overpayments at the same rate as is charged on unpaid taxes provided in 15-1-216 beginning from the due date of the return or from the date of overpayment, whichever date is later, to the date on which the department approves refunding or crediting of the overpayment.
(4) (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 on which the return is due or from the date on which the return is filed, whichever is later; or
(ii) if the amount of interest is less than $1.
History: En. Sec. 12, Ch. 451, L. 1995; amd. Sec. 2, Ch. 295, L. 1997; amd. Sec. 36, Ch. 51, L. 1999; amd. Sec. 21, Ch. 427, L. 1999; amd. Sec. 7, Ch. 522, L. 2003; amd. Sec. 2, Ch. 46, L. 2013.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-319. Warrant for distraint

15-36-319. 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 filed and recorded after the warrant is issued.
History: En. Sec. 13, Ch. 451, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-321. Statute of limitations

15-36-321. Statute of limitations.
(1) Except as otherwise provided in this section, a deficiency may not be assessed 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 on which 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) A refund or credit may not 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 is later, unless before the expiration of the period, the taxpayer files a claim or the department of revenue has determined the existence of the overpayment and has approved the refund or credit. 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 a claim is not 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. 15, Ch. 451, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-322. Rulemaking authority

15-36-322. Rulemaking authority.
The department shall adopt rules that are necessary to implement and administer this part.
History: En. Sec. 16, Ch. 451, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-323. Repealed

15-36-323. Repealed.
Sec. 15, Ch. 554, L. 1999.
History: En. Sec. 17, Ch. 451, L. 1995; amd. Sec. 2, Ch. 453, L. 1995; amd. Sec. 8, Ch. 463, L. 1997; amd. Sec. 100, Ch. 584, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-324. Repealed

15-36-324. Repealed.
Sec. 16, Ch. 522, L. 2003.
History: En. Sec. 18, Ch. 451, L. 1995; amd. Sec. 2, Ch. 453, L. 1995; amd. Sec. 77, Ch. 42, L. 1997; amd. Sec. 10, Ch. 422, L. 1997; amd. Secs. 9, 10, Ch. 466, L. 1997; amd. Sec. 4, Ch. 532, L. 1997; amd. Sec. 39, Ch. 19, L. 1999; amd. Sec. 3, Ch. 488, L. 1999; amd. Sec. 4, Ch. 530, L. 1999; amd. Secs. 5, 6, Ch. 554, L. 1999; amd. Sec. 28, Ch. 29, L. 2001; amd. Sec. 8, Ch. 257, L. 2001; amd. Sec. 2, Ch. 306, L. 2001; amd. Sec. 6, Ch. 531, L. 2001; amd. Sec. 2, Ch. 12, Sp. L. August 2002.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-325. Repealed

15-36-325. Repealed.
Sec. 15, Ch. 554, L. 1999.
History: En. Sec. 19, Ch. 451, L. 1995; amd. Sec. 78, Ch. 42, L. 1997; amd. Sec. 11, Ch. 466, L. 1997; amd. Sec. 5, Ch. 532, L. 1997; amd. Sec. 22, Ch. 427, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 36. Oil and Gas Production Tax › Part 3. Oil and Gas Production Tax Act › 15-36-326. Oil and natural gas accelerated tax fund

15-36-326. Oil and natural gas accelerated tax fund.
(1) The county commissioners of a county that receives tax distributions under 15-36-325, as that section read on December 31, 1999, shall establish an oil and natural gas accelerated tax fund for the deposit of the distributions. The county commissioners may retain the money in the fund for any time period considered appropriate by the commissioners. Money retained in the fund may not be considered as fund balance for the purpose of reducing mill levies.
(2) Money may be expended from the fund for any purpose allowed by law.
(3) Money in the fund must be invested as provided by law. Interest and income earned on the investment of money in the fund must be credited to the fund.
(4) The oil and natural gas accelerated tax fund must be financially administered as a nonbudgeted fund under the provisions of Title 7, chapter 6, part 23.
History: En. Sec. 20, Ch. 451, L. 1995; amd. Sec. 7, Ch. 554, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-101. License tax on metal mines

15-37-101. License tax on metal mines.
(1) Every person who engages in or carries on the business of working or operating any mine or mining property in the state of Montana from which gold, silver, copper, lead, or any other metal or metals or precious or semiprecious gems or stones of any kind shall be mined, extracted, or produced, whether such person shall carry on such business or engage in such work or operations as owner, lessee, trustee, possessor, receiver, or in any other capacity, must for each year when engaged in or carrying on such business, work, or operations pay to the department of revenue for the exclusive use and benefit of the state of Montana and impacted local government units a license tax for engaging in and carrying on such business, work, or operation in this state.
(2) Nothing contained in this part shall be construed as requiring laborers or employees hired or employed by any person to mine or to work in or about any mine or mining business or property to pay such license taxes, nor shall any discovery work required to be done in prospecting for or locating any mining claims or any annual assessment work or work required in the obtaining of title to mining property from the United States or required by the laws of the United States or of this state in order to hold possessory title to any mining claims be deemed the engaging in or carrying on of the business of working or operating any such mine or mining property.
History: En. Sec. 2, Initiative No. 28, 1925; re-en. Sec. 2344.2, R.C.M. 1935; amd. Sec. 1, Ch. 126, L. 1975; R.C.M. 1947, 84-2002; amd. Sec. 5, Ch. 619, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 37. Mining License Taxes › Part 1. Metalliferous Mines › 15-37-102. Gross value of metal mine yield -- definitions

15-37-102. Gross value of metal mine yield -- definitions.
As used in this part, the following definitions apply:
(1) "Gross value of product" means the receipts received, as defined in 15-23-801, from all merchantable metals or concentrate containing metals or precious and semiprecious gems and stones extracted or produced each reporting period from any mine or mining property in the state or recovered from the smelting, milling, reduction, or treatment in any manner of ores extracted from the mine or mining property or from tailings resulting from the smelting, reduction, or treatment of the ores.
(2) "Reporting period" means the 6-month period ending June 30 or December 31, as applicable.
History: En. Sec. 3, Initiative No. 28, 1925; re-en. Sec. 2344.3, R.C.M. 1935; amd. Sec. 101, Ch. 516, L. 1973; amd. Sec. 4, Ch. 156, L. 1977; R.C.M. 1947, 84-2003; amd. Sec. 1, Ch. 227, L. 1983; amd. Sec. 1, Ch. 128, L. 1989; amd. Sec. 2, Ch. 672, L. 1989; amd. Sec. 1, Ch. 19, Sp. L. August 2002; amd. Sec. 20, Ch. 594, L. 2005.