reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-515. Net proceeds for talc -- statement -- value

15-23-515. Net proceeds for talc -- statement -- value.
(1) A statement of gross yield and value, required in 15-23-502, that is filed by a producer of talc must contain the following:
(a) the name and address of the owner or lessee or operator of the mine, together with the name and address of any person owning or claiming a royalty interest in the mineral product of the mine or the proceeds derived from the sale of the mineral product, and the amount or amounts paid or yielded as royalty to each person during the period covered by the statement;
(b) the description and location of the mine;
(c) the number of tons of talc extracted, produced, and treated or sold from the mine during the period covered by the statement;
(d) the amount and character of the talc and the yield of the talc from the mine, measured in tons, yielded to the person engaged in mining and to each royalty holder, if any, during the period covered by the statement; and
(e) the gross yield or value in dollars and cents.
(2) (a) For the purposes of this section, the gross yield or value of talc is determined by multiplying the number of tons of talc reported under subsection (1)(c) by:
(i) for the taxable year beginning January 1, 1989, $4.25; and
(ii) for the taxable years beginning January 1, 1990, and thereafter, the product obtained by multiplying $4.25 by the quotient of the PCE for the first quarter of the year previous to the taxable year for which the net proceed value is being calculated, divided by the PCE for the first quarter of the 1989 taxable year.
(b) "PCE" means the implicit price deflator for personal consumption expenditures as published quarterly in the Survey of Current Business by the bureau of economic analysis of the U.S. department of commerce.
History: En. Sec. 1, Ch. 531, L. 1989; amd. Sec. 10, Ch. 695, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-516. Net proceeds for vermiculite -- statement -- value

15-23-516. Net proceeds for vermiculite -- statement -- value.
(1) A statement of gross yield and value, required in 15-23-502, that is filed by a producer of vermiculite must contain the following:
(a) the name and address of the owner, lessee, or operator of the mine, together with the name and address of any person owning or claiming a royalty interest in the mineral product of the mine or the proceeds derived from the sale of the mineral product, and the amount or amounts paid or yielded as royalty to each person during the period covered by the statement;
(b) the description and location of the mine;
(c) the number of tons of vermiculite extracted, produced, and treated or sold from the mine during the period covered by the statement;
(d) the amount and character of the vermiculite and the yield of the vermiculite from the mine, measured in tons, yielded to the person engaged in mining and to each royalty holder, if any, during the period covered by the statement; and
(e) the gross yield or value in dollars and cents.
(2) (a) For the purposes of this section, the gross yield or value of vermiculite is determined by multiplying the number of tons of vermiculite reported under subsection (1)(c) by:
(i) for the taxable year beginning January 1, 1991, $27; and
(ii) for the taxable years beginning January 1, 1992, and thereafter, the product obtained by multiplying $27 by the quotient of the PCE for the first quarter of the year previous to the taxable year for which the net proceed value is being calculated, divided by the PCE for the first quarter of the 1991 taxable year.
(b) "PCE" means the implicit price deflator for personal consumption expenditures as published quarterly in the Survey of Current Business by the bureau of economic analysis of the U.S. department of commerce.
History: En. Sec. 1, Ch. 695, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-517. Net proceeds for limestone -- statement -- value

15-23-517. Net proceeds for limestone -- statement -- value.
(1) A statement of gross yield and value, required in 15-23-502, that is filed by a producer of limestone extracted for the production of quicklime must contain the following:
(a) the name and address of the owner, lessee, or operator of the mine, together with the name and address of any person owning or claiming a royalty interest in the mineral product of the mine or the proceeds derived from the sale of the mineral product, and the amount or amounts paid or yielded as royalty to each person during the period covered by the statement;
(b) the description and location of the mine;
(c) the number of tons of limestone extracted and sold either as limestone or quicklime from the mine during the period covered by the statement;
(d) the amount and character of the limestone and the yield of the limestone from the mine, measured in tons, yielded to the person engaged in mining and to each royalty holder, if any, during the period covered by the statement; and
(e) the gross yield or value in dollars and cents.
(2) (a) For purposes of this section, the gross yield or value of limestone is determined by multiplying the number of tons of limestone reported under subsection (1)(c) by:
(i) for the tax year beginning January 1, 1993, 34 cents; and
(ii) for the taxable years beginning January 1, 1994, and thereafter, the product obtained by multiplying 34 cents by the quotient of the PCE for the first quarter of the year previous to the taxable year for which the net proceeds value is being calculated, divided by the PCE for the first quarter of the 1992 taxable year.
(b) "PCE" means the implicit price deflator for personal consumption expenditures as published quarterly in the Survey of Current Business by the bureau of economic analysis of the U.S. department of commerce.
History: En. Sec. 1, Ch. 506, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-521. Examination of records by department

15-23-521. Examination of records by department.
The department of revenue may at any time examine the records of any person specified in this part as the records may pertain to the yield of ore or mineral products or deposit in order to verify the statements made by the person. If from the examination or from other information, the department finds any statement or any material part of a statement willfully false or fraudulent, the department must assess in the same manner as provided for in 15-23-503, 15-23-515, 15-23-516, 15-23-517, or 15-23-518.
History: En. Sec. 6, Ch. 237, L. 1921; re-en. Sec. 2094, R.C.M. 1921; re-en. Sec. 2094, R.C.M. 1935; amd. Sec. 201, Ch. 516, L. 1973; R.C.M. 1947, 84-5412; amd. Sec. 10, Ch. 531, L. 1989; amd. Sec. 11, Ch. 695, L. 1991; amd. Sec. 10, Ch. 506, L. 1993; amd. Sec. 10, Ch. 397, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-522. Surface ground and improvements not exempt

15-23-522. Surface ground and improvements not exempt.
Nothing in this part must be construed so as to exempt from taxation the surface ground, improvements, buildings, erections, structures, or machinery placed upon any mine or mining claim or used in connection therewith or supplies used either in mills, reduction works, or mines.
History: En. Sec. 8, Ch. 237, L. 1921; re-en. Sec. 2096, R.C.M. 1921; re-en. Sec. 2096, R.C.M. 1935; R.C.M. 1947, 84-5414.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 5. Mines Net Proceeds › 15-23-523. Dissolved corporations to make returns on net proceeds of mines and pay tax accrued

15-23-523. Dissolved corporations to make returns on net proceeds of mines and pay tax accrued.
Every corporation which shall be dissolved or cease to do business in this state during any taxpaying year shall make all statements, reports, and returns required by law to be made with reference to the net proceeds of mines and pay the tax due for such period as it transacted business on or before the date of such dissolution or cessation of business. The department of revenue may grant a reasonable extension of time for filing a return upon good cause shown therefor.
History: En. Sec. 1, Ch. 10, L. 1941; amd. Sec. 202, Ch. 516, L. 1973; R.C.M. 1947, 84-5415.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-601. Repealed

15-23-601. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 1, Ch. 135, L. 1955; amd. Sec. 21, Ch. 52, L. 1977; amd. Sec. 18, Ch. 98, L. 1977; R.C.M. 1947, 84-6201; amd. Sec. 1, Ch. 525, L. 1981; amd. Sec. 1, Ch. 695, L. 1985; amd. Sec. 10, Ch. 655, L. 1987; amd. Sec. 1, Ch. 267, L. 1991; amd. Sec. 2, Ch. 9, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-602. Repealed

15-23-602. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 2, Ch. 135, L. 1955; amd. Sec. 1, Ch. 159, L. 1969; amd. Sec. 117, Ch. 405, L. 1973; amd. Sec. 19, Ch. 98, L. 1977; R.C.M. 1947, 84-6202; amd. Sec. 1, Ch. 425, L. 1981; amd. Sec. 2, Ch. 525, L. 1981; amd. Sec. 3, Ch. 606, L. 1983; amd. Sec. 2, Ch. 695, L. 1985; amd. Sec. 11, Ch. 655, L. 1987; amd. Sec. 73, Ch. 11, Sp. L. June 1989; amd. Sec. 2, Ch. 267, L. 1991; amd. Sec. 3, Ch. 9, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-603. Repealed

15-23-603. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 3, Ch. 135, L. 1955; amd. Sec. 230, Ch. 516, L. 1973; amd. Sec. 20, Ch. 98, L. 1977; R.C.M. 1947, 84-6203; amd. Sec. 2, Ch. 425, L. 1981; amd. Sec. 3, Ch. 525, L. 1981; amd. Sec. 3, Ch. 383, L. 1983; amd. Sec. 1, Ch. 642, L. 1985; amd. Sec. 3, Ch. 695, L. 1985; amd. Sec. 2, Ch. 724, L. 1985; amd. Sec. 12, Ch. 655, L. 1987; amd. Sec. 74, Ch. 11, Sp. L. June 1989; amd. Sec. 3, Ch. 267, L. 1991; amd. Sec. 8, Ch. 597, L. 1991; amd. Sec. 4, Ch. 9, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-604. Repealed

15-23-604. Repealed.
Sec. 94, Ch. 11, Sp. L. June 1989.
History: En. Sec. 4, Ch. 135, L. 1955; amd. Sec. 231, Ch. 516, L. 1973; amd. Sec. 5, Ch. 256, L. 1977; R.C.M. 1947, 84-6204(part); amd. Sec. 2, Ch. 642, L. 1985; amd. Sec. 13, Ch. 655, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-605. Repealed

15-23-605. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 5, Ch. 135, L. 1955; amd. Sec. 232, Ch. 516, L. 1973; amd. Sec. 68, Ch. 566, L. 1977; R.C.M. 1947, 84-6205; amd. Sec. 3, Ch. 425, L. 1981; amd. Sec. 4, Ch. 525, L. 1981; amd. Sec. 4, Ch. 383, L. 1983; amd. Sec. 4, Ch. 695, L. 1985; amd. Sec. 14, Ch. 655, L. 1987; amd. Sec. 11, Ch. 83, L. 1989; amd. Sec. 75, Ch. 11, Sp. L. June 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-606. Repealed

15-23-606. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 6, Ch. 135, L. 1955; amd. Sec. 233, Ch. 516, L. 1973; R.C.M. 1947, 84-6206.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-607. Repealed

15-23-607. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 8, Ch. 135, L. 1955; amd. Sec. 1, Ch. 80, L. 1963; amd. Sec. 235, Ch. 516, L. 1973; amd. Sec. 6, Ch. 256, L. 1977; R.C.M. 1947, 84-6208; amd. Sec. 5, Ch. 695, L. 1985; amd. Sec. 15, Ch. 655, L. 1987; amd. Sec. 76, Ch. 11, Sp. L. June 1989; amd. Sec. 4, Ch. 267, L. 1991; amd. Sec. 2, Ch. 711, L. 1991; amd. Sec. 4, Ch. 790, L. 1991; amd. Sec. 5, Ch. 9, Sp. L. November 1993; amd. Sec. 99, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-608. Repealed

15-23-608. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 13, Ch. 135, L. 1955; amd. Sec. 2, Ch. 159, L. 1969; R.C.M. 1947, 84-6213.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-609. Repealed

15-23-609. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 11, Ch. 135, L. 1955; amd. Sec. 237, Ch. 516, L. 1973; R.C.M. 1947, 84-6211.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-610. Repealed

15-23-610. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 12, Ch. 135, L. 1955; amd. Sec. 238, Ch. 516, L. 1973; R.C.M. 1947, 84-6212.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-611. Repealed

15-23-611. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 14, Ch. 135, L. 1955; R.C.M. 1947, 84-6214.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-612. Repealed

15-23-612. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. 84-2213 by Sec. 2, Ch. 256, L. 1977; R.C.M. 1947, 84-2213(part); amd. Sec. 16, Ch. 655, L. 1987; amd. Sec. 6, Ch. 9, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-613. Repealed

15-23-613. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 11, Ch. 695, L. 1985; amd. Sec. 17, Ch. 655, L. 1987; amd. Sec. 5, Ch. 267, L. 1991; amd. Sec. 7, Ch. 9, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-614. Repealed

15-23-614. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 8, Ch. 9, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-615. Repealed

15-23-615. Repealed.
Sec. 94, Ch. 11, Sp. L. June 1989.
History: En. Sec. 1, Ch. 383, L. 1983.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-616. Repealed

15-23-616. Repealed.
Sec. 94, Ch. 11, Sp. L. June 1989.
History: En. Sec. 2, Ch. 383, L. 1983; amd. Sec. 43, Ch. 370, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-621. Repealed

15-23-621. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 18, Ch. 655, L. 1987; amd. Sec. 6, Ch. 267, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 6. Oil and Gas Net Proceeds (Repealed) › 15-23-631. Repealed

15-23-631. Repealed.
Sec. 50, Ch. 451, L. 1995.
History: En. Sec. 1, Ch. 536, L. 1989.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 7. Coal Gross Proceeds › 15-23-701. Reporting gross yield from coal

15-23-701. Reporting gross yield from coal.
Each person engaged in mining coal must, on or before March 31 each year, file with the department of revenue a statement of the gross yield from each coal mine owned or worked by the person in the preceding calendar year and the value of the coal. The statement must be in the form prescribed by the department, which may be coordinated with the form used under 15-35-104 and must be verified by an officer of the firm. The statement must include:
(1) the name and address of the owner or lessee or operator of the mine;
(2) the location of the mine;
(3) the tons of coal extracted, treated, and sold from the mine during the tax period;
(4) the gross yield or value in dollars and cents derived from the contract sales price as defined in 15-35-102.
History: En. 84-1320 by Sec. 9, Ch. 525, L. 1975; amd. Sec. 3, Ch. 156, L. 1977; R.C.M. 1947, 84-1320; (2)En. Sec. 2, Ch. 326, L. 1983; amd. Sec. 44, Ch. 370, L. 1987; amd. Sec. 1, Ch. 433, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 7. Coal Gross Proceeds › 15-23-702. Entry of gross proceeds in property tax record

15-23-702. Entry of gross proceeds in property tax record.
On or before July 1 each year, the department shall enter the valuation of the gross proceeds of coal mines in the property tax record for each county in which the mines are located.
History: En. 84-1321 by Sec. 10, Ch. 525, L. 1975; R.C.M. 1947, 84-1321; amd. Sec. 100, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 7. Coal Gross Proceeds › 15-23-704. Lien of tax -- enforcement of payment

15-23-704. Lien of tax -- enforcement of payment.
The tax on gross proceeds from coal must be levied as taxes on other forms of property, and this tax and the severance tax on coal production are each a lien upon the coal mine and a prior lien upon all personal property and improvements used to produce the coal. Unless suspended under the provisions of 15-23-708, taxes may be collected by the seizure and sale of the property used as collateral in consideration of a payment plan and personal property on which the tax is a lien as provided under 15-16-119 and 15-17-911.
History: En. 84-1323 by Sec. 12, Ch. 525, L. 1975; R.C.M. 1947, 84-1323; amd. Sec. 50, Ch. 587, L. 1987; amd. Sec. 102, Ch. 27, Sp. L. November 1993; amd. Sec. 20, Ch. 145, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 7. Coal Gross Proceeds › 15-23-706. Repealed

15-23-706. Repealed.
Sec. 3, Ch. 264, L. 2009.
History: En. Sec. 3, Ch. 641, L. 1991; amd. Sec. 63, Ch. 42, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 7. Coal Gross Proceeds › 15-23-707. Repealed

15-23-707. Repealed.
Sec. 3, Ch. 264, L. 2009.
History: En. Sec. 4, Ch. 641, L. 1991; amd. Sec. 64, Ch. 42, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 7. Coal Gross Proceeds › 15-23-708. Suspension of collection of coal gross proceeds taxes, interest, and penalties -- local government discretion -- payment plan

15-23-708. Suspension of collection of coal gross proceeds taxes, interest, and penalties -- local government discretion -- payment plan.
(1) After receiving written consent from the department, the governing body of a county or consolidated local government unit may suspend collection of delinquent coal gross proceeds taxes, interest, and penalties and enter into a payment plan that allows a coal producer to make installment payments of the delinquent coal gross proceeds taxes, interest, and penalties.
(2) The suspension must be in the best interest of the people of the county or consolidated local government. The governing body may refuse to suspend delinquent coal gross proceeds taxes, interest, and penalties if it determines that the suspension is not in the best interest of the county.
(3) In order for the governing body to grant a suspension and allow installment payments pursuant to this section, after receiving written consent from the department it shall adopt a resolution:
(a) providing notice, as set forth in 7-1-2121;
(b) holding a public hearing; and
(c) notifying the governor's office of budget and program planning and the department of revenue about a proposed action to suspend delinquent coal gross proceeds taxes, interest, and penalties.
(4) The governor's office of budget and program planning and the department of revenue shall consult with the governing body regarding the impact on programs that would result from the proposed granting of the suspension, and the governing body shall consider the information before reaching a final decision.
(5) The resolution must state that the suspension is in the best interest of the people of the county or consolidated local government, based on full disclosure of all pertinent financial information by the coal gross proceeds taxpayer as required by the local government.
(6) Any taxing authority affected by the suspension may issue gross proceeds obligations under Title 7, chapter 6, part 11. The governing body of a county or consolidated local government unit may require a coal producer to pledge additional collateral to secure payment as consideration for a payment plan.
History: En. Sec. 1, Ch. 145, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 7. Coal Gross Proceeds › 15-23-709. Application of suspension and installment arrangement

15-23-709. Application of suspension and installment arrangement.
The suspension of delinquent coal gross proceeds taxes pursuant to 15-23-708 applies to the portion allocated to the state, county, and school district shares in the same manner as the distributions are calculated in 15-23-703.
History: En. Sec. 2, Ch. 145, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 7. Coal Gross Proceeds › 15-23-715. New or expanding mines -- tax abatement -- definition

15-23-715. New or expanding mines -- tax abatement -- definition.
(1) A county may abate taxation under this chapter for production from a new or expanding surface or underground coal mine that is taxed at the rate provided in 15-23-703(1)(a) by 50% or less for 5 or 10 years by directing the department to levy the tax at a lower tax rate as provided in 15-23-703(1)(b).
(2) An abatement must be authorized by the governing body of a county. Before an abatement authorization is effective, the school boards of all affected school districts must be notified of the abatement. The authorization must be made by a resolution of the county governing body after a public hearing. The county governing body shall publish notice of the hearing in a newspaper that meets the requirements of 7-1-2121. The notice must be published twice, with at least 6 days separating publications. The first publication may be no more than 30 days prior to the hearing and the last publication must be at least 3 days prior to the hearing.
(3) An abatement authorization may be made for a 5-tax-year period, and upon expiration of that period, it may be authorized for one more 5-tax-year period. The abatement of taxation for the second 5-tax-year period may be 50% or less. An abatement authorization must be made prior to the beginning of the property tax year in which abatement is in effect. The department must be notified of each abatement authorization prior to the beginning of the tax year.
(4) (a) Production from a new surface or underground mine is all production from a mine that in the year prior to the tax year in which the first abatement will apply had production of less than 500,000 tons of coal and the production during the course of the abatement period is estimated to be and actually amounts to at least five times the preabatement production amount.
(b) Production from an expanding surface or underground mine is that portion of the mine's production that exceeds the average production for the previous 3 years. To qualify for the abatement, the total of the prior average production and the new production may not decrease during the time of the abatement.
(5) For the purpose of 15-23-703 and this section, "surface mine" means coal mining using any method other than underground mining.
History: En. Sec. 1, Ch. 476, L. 2009; amd. Sec. 2, Ch. 406, L. 2011; amd. Sec. 2, Ch. 331, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 7. Coal Gross Proceeds › 15-23-716. Terminated

15-23-716. Terminated.
Sec. 39, Ch. 15, Sp. L. July 1992.
History: En. Sec. 1, Ch. 15, Sp. L. July 1992; amd. Sec. 2, Ch. 455, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 8. Metal Mines Gross Proceeds › 15-23-801. Definitions

15-23-801. Definitions.
As used in this part, the following definitions apply:
(1) "Agreement not at arm's length" means an agreement between parties when the sales price does not represent market value.
(2) "Basic treatment and refinery charges" means the costs or charges incurred in the smelting, refining, or other treatment of ore and includes:
(a) labor costs, including wages, salaries, and fringe benefits;
(b) utility and fuel costs;
(c) costs of maintenance, repairs, and supplies;
(d) costs of materials;
(e) depreciation computed on a straight-line basis with a 20-year life for buildings and improvements and a 7-year life for all other depreciable assets;
(f) equipment and machinery rental;
(g) costs of pollution control, environmental testing, and slag removal;
(h) costs incurred for training, freight, engineering services, insurance, and license fees directly attributable to smelting or refining;
(i) administrative services in Montana, including that portion of accounting, laboratory, purchasing, human resources, and warehouse allocable to smelting or refining; and
(j) any costs, charges, or fees paid by the mining company to other persons or entities for treating or processing ore, concentrate, dore, bullion, matte, or other form of processed concentrate.
(3) "Gross proceeds" or "gross metal yield" or "gross value of product" means the receipts realized from the extraction and sale of metals or concentrate containing metals.
(4) "Merchantable value" means the receipts of all salable metals produced or extracted in a county over a 12-month period. If the extracted ores are milled, smelted, or reduced by the taxpayer, then the merchantable value in the county in which they are extracted is the receipts received for these metals after processing.
(5) "Receipts received" means the monetary payment or refined metal received by the mining company from the metal trader, smelter, roaster, or refinery, determined by multiplying the quantity of metal received by the metal trader, smelter, roaster, or refinery by the quoted price for the metal and then subtracting the following:
(a) basic treatment and refinery charges;
(b) costs of transporting the mineral product from the mine or mill to the smelter or other processor, including costs of demurrage, storage, interest, and other miscellaneous costs related to transporting the mineral product;
(c) quantity deductions;
(d) price deductions;
(e) interest; and
(f) penalty metal, impurity, and moisture deductions as specified by contract between the mining company and the receiving metal trader, smelter, roaster, or refinery.
History: En. 84-7901 by Sec. 7, Ch. 498, L. 1977; R.C.M. 1947, 84-7901; amd. Sec. 1, Ch. 672, L. 1989; amd. Sec. 1, Ch. 524, L. 1999; amd. Sec. 1, Ch. 342, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 8. Metal Mines Gross Proceeds › 15-23-802. Metal mines -- ad valorem taxation -- reports and sampling

15-23-802. Metal mines -- ad valorem taxation -- reports and sampling.
(1) Each person mining or extracting gold, silver, copper, lead, or other metals from any mine or mining property located within this state must, on or before March 31 each year, file with the department of revenue a statement of the gross metal yield from each mine or mining property owned or worked by such person in the preceding calendar year and the value thereof. The statement shall be in the form prescribed by the department and shall contain the following:
(a) the name, address, and telephone number of the owner, lessee, or operator of the mine or mining property;
(b) the mine's location by county and legal description;
(c) the number of tons of ore, concentrate, or other mineral products or deposits extracted from the mine or mining property during the period covered by the statement;
(d) the name and location of the smelter, mill, or reduction works to which such ore, concentrate, or other mineral products or deposits have been shipped or sold during the period covered by the statement;
(e) the gross yield of such ores, concentrates, mineral products, or deposits in constituents of commercial value; that is, the number of ounces of gold or silver, pounds of copper, lead, or zinc, or other commercially valuable constituents of such ores, concentrates, or mineral products or deposits, measured by standard units of measurement, during the period covered by the statement;
(f) the gross value of product in dollars and cents; and
(g) any other information requested by the department.
(2) This section applies regardless of the location of any smelter, mill, or reduction works to which the ore, concentrate, or other mineral products or deposits are shipped.
(3) Any sampling, testing, or assaying made necessary to comply with this section must be completed within this state and prior to any mixture of the ore or concentrate to be assayed with ore or concentrate from any other mine or mining property.
History: En. 84-7902 by Sec. 8, Ch. 498, L. 1977; R.C.M. 1947, 84-7902; amd. Sec. 1, Ch. 288, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 8. Metal Mines Gross Proceeds › 15-23-803. Valuation -- gross proceeds

15-23-803. Valuation -- gross proceeds.
On or before July 1 each year, the department shall determine the merchantable value of all metal production from the previous calendar year. The department shall record the merchantable value in the property tax record after subtracting the portion of the proceeds exempt from property taxation.
History: En. 84-7903 by Sec. 9, Ch. 498, L. 1977; R.C.M. 1947, 84-7903; amd. Sec. 103, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 8. Metal Mines Gross Proceeds › 15-23-804. Taxation of merchantable value

15-23-804. Taxation of merchantable value.
The department shall prepare from the reported valuation a tax roll that must be transmitted to the county treasurer on or before September 15 each year. The county treasurer shall proceed to give full notice to each metal producer and to collect the taxes due at the times provided for in 15-16-102, and any delinquencies in the payment of the taxes are subject to the interest and penalties provided for in 15-16-102.
History: En. 84-7904 by Sec. 10, Ch. 498, L. 1977; R.C.M. 1947, 84-7904; amd. Sec. 104, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 8. Metal Mines Gross Proceeds › 15-23-805. Imputed value -- procedure for metals

15-23-805. Imputed value -- procedure for metals.
If there is no sale or the sale is by an agreement not at arm's length or no statement is filed, the department shall impute the merchantable value of the metal. When imputing value, the department shall consider all appropriate market information available. When the imputed value is contested in any proceedings, the burden of proof is with the contesting party.
History: En. 84-7905 by Sec. 11, Ch. 498, L. 1977; R.C.M. 1947, 84-7905.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 8. Metal Mines Gross Proceeds › 15-23-806. Lien of tax

15-23-806. Lien of tax.
The tax or penalty on gross proceeds is a lien upon the mine from which the metal is extracted and is a prior lien upon all owned or leased personal property and improvements used in extracting the ore or metal. The tax shall be collected in the manner provided in chapters 16, 17, and 18 of this title.
History: En. 84-7906 by Sec. 12, Ch. 498, L. 1977; R.C.M. 1947, 84-7906; amd. Sec. 12, Ch. 581, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 23. Centrally Assessed Property › Part 8. Metal Mines Gross Proceeds › 15-23-807. Assessment procedures

15-23-807. Assessment procedures.
The gross proceeds of metal mines shall be assessed under the provisions of 15-23-101 through 15-23-107.
History: En. 84-7907 by Sec. 13, Ch. 498, L. 1977; R.C.M. 1947, 84-7907; amd. Sec. 13, Ch. 581, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 1. Motor Vehicle Fleets (Repealed) › 15-24-101. Repealed

15-24-101. Repealed.
Sec. 41, Ch. 496, L. 1997.
History: En. Sec. 1, Ch. 89, L. 1965; amd. Sec. 16, Ch. 516, L. 1973; R.C.M. 1947, 84-727; amd. Sec. 14, Ch. 614, L. 1981; amd. Sec. 8, Ch. 611, L. 1987; amd. Sec. 1, Ch. 615, L. 1989; amd. Sec. 24, Ch. 10, L. 1993; amd. Sec. 1, Ch. 39, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 1. Motor Vehicle Fleets (Repealed) › 15-24-102. Repealed

15-24-102. Repealed.
Sec. 41, Ch. 496, L. 1997.
History: En. Sec. 2, Ch. 89, L. 1965; amd. Sec. 17, Ch. 516, L. 1973; amd. Sec. 54, Ch. 566, L. 1977; R.C.M. 1947, 84-728; amd. Sec. 20, Ch. 693, L. 1979; amd. Sec. 15, Ch. 614, L. 1981; amd. Sec. 25, Ch. 10, L. 1993; amd. Sec. 2, Ch. 39, L. 1993; amd. Sec. 10, Ch. 570, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 1. Motor Vehicle Fleets (Repealed) › 15-24-103. Repealed

15-24-103. Repealed.
Sec. 41, Ch. 496, L. 1997.
History: En. Sec. 3, Ch. 89, L. 1965; amd. Sec. 18, Ch. 516, L. 1973; R.C.M. 1947, 84-729; amd. Sec. 16, Ch. 614, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 1. Motor Vehicle Fleets (Repealed) › 15-24-104. Repealed

15-24-104. Repealed.
Sec. 41, Ch. 496, L. 1997.
History: En. Sec. 4, Ch. 89, L. 1965; amd. Sec. 19, Ch. 516, L. 1973; R.C.M. 1947, 84-730; amd. Sec. 14, Ch. 581, L. 1979; amd. Sec. 17, Ch. 614, L. 1981; amd. Sec. 105, Ch. 27, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 1. Motor Vehicle Fleets (Repealed) › 15-24-105. Repealed

15-24-105. Repealed.
Sec. 41, Ch. 496, L. 1997.
History: En. Sec. 5, Ch. 89, L. 1965; R.C.M. 1947, 84-731; amd. Sec. 18, Ch. 614, L. 1981; amd. Sec. 9, Ch. 611, L. 1987.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 2. Mobile Homes, Manufactured Homes, and Housetrailers › 15-24-201. Definitions

15-24-201. Definitions.
As used in this part, the following definitions apply:
(1) "Dealer" means a person engaged in the distribution or sale of mobile homes or manufactured homes.
(2) "Housetrailer" means a form of housing designed to be moved from one place to another by an independent power connected to the housetrailer, which is either 8 feet wide or less or 45 feet long or less.
(3) "Manufactured home" means a residential dwelling built in a factory in accordance with the United States department of housing and urban development code and the federal Manufactured Home Construction and Safety Standards. A manufactured home does not include a mobile home or a housetrailer.
(4) "Mobile home" means forms of housing known as "trailers", "housetrailers", or "trailer coaches" exceeding 8 feet in width or 45 feet in length, designed to be moved from one place to another by an independent power connected to the mobile home or any trailer, housetrailer, or trailer coach up to 8 feet in width or 45 feet in length used as a principal residence.
History: En. Sec. 1, Ch. 275, L. 1965; amd. Sec. 4, Ch. 296, L. 1967; amd. Sec. 2, Ch. 450, L. 1975; R.C.M. 1947, 84-6601; amd. Sec. 11, Ch. 200, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 2. Mobile Homes, Manufactured Homes, and Housetrailers › 15-24-203. Tax receipt -- when production required

15-24-203. Tax receipt -- when production required.
If stopped on a highway or at a state vehicle weight station by a state highway patrol officer or state vehicle weight station attendant, a person transporting a mobile home, manufactured home, or housetrailer shall produce, if requested, the property-tax-paid receipt or a duplicate issued by the county treasurer where the vehicle was taxed.
History: En. Sec. 3, Ch. 275, L. 1965; R.C.M. 1947, 84-6603; amd. Sec. 16, Ch. 581, L. 1979; amd. Sec. 1, Ch. 217, L. 1989; amd. Sec. 13, Ch. 200, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 2. Mobile Homes, Manufactured Homes, and Housetrailers › 15-24-204. Failure to display or produce declaration, sticker, or receipt -- penalty

15-24-204. Failure to display or produce declaration, sticker, or receipt -- penalty.
(1) Whoever makes a false or fraudulent declaration of destination or, when required, fails to execute a declaration of destination or fails to display or produce a declaration of destination or tax-paid receipt, if a tax-paid receipt is required, is guilty of a misdemeanor and upon conviction is punishable by imprisonment in a county jail for not more than 6 months or by a fine of not more than $500, or both.
(2) Whoever fails to display a property-tax-paid sticker while in the process of moving a mobile home, manufactured home, or housetrailer or to produce a property-tax-paid receipt from 15 days after the due date for personal property taxes of 1 year to the due date for personal property taxes of the next year, when the display of a tax-paid receipt is required, commits a misdemeanor punishable by a fine of not less than $10 or more than $50 or confinement in the county jail for not more than 30 days or both a fine and imprisonment.
History: En. Sec. 4, Ch. 275, L. 1965; amd. Sec. 7, Ch. 296, L. 1967; amd. Sec. 3, Ch. 450, L. 1975; R.C.M. 1947, 84-6604; amd. Sec. 2, Ch. 419, L. 1987; amd. Sec. 2, Ch. 238, L. 1989; amd. Sec. 14, Ch. 200, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 2. Mobile Homes, Manufactured Homes, and Housetrailers › 15-24-205. Sections limited to taxable trailers and manufactured homes

15-24-205. Sections limited to taxable trailers and manufactured homes.
The provisions of this part apply only to those mobile homes, manufactured homes, and housetrailers, as defined in this part, subject to assessment and taxation under chapter 8, part 2, and 15-24-301.
History: En. Sec. 5, Ch. 275, L. 1965; amd. Sec. 8, Ch. 296, L. 1967; R.C.M. 1947, 84-6605; amd. Sec. 15, Ch. 200, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 2. Mobile Homes, Manufactured Homes, and Housetrailers › 15-24-207. Department to make rules

15-24-207. Department to make rules.
The department of revenue may make reasonable rules necessary for or as an aid to effectuation of the purposes of this part.
History: En. Sec. 6, Ch. 296, L. 1967; amd. Sec. 251, Ch. 516, L. 1973; R.C.M. 1947, 84-6607.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 2. Mobile Homes, Manufactured Homes, and Housetrailers › 15-24-208. Penalty for moving mobile home, manufactured home, or housetrailer on which taxes due

15-24-208. Penalty for moving mobile home, manufactured home, or housetrailer on which taxes due.
Any person who moves a mobile home, manufactured home, or housetrailer on which property taxes are unpaid is guilty of a misdemeanor.
History: En. 84-6608 by Sec. 1, Ch. 250, L. 1977; R.C.M. 1947, 84-6608; amd. Sec. 17, Ch. 200, L. 1997; amd. Sec. 3, Ch. 36, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 2. Mobile Homes, Manufactured Homes, and Housetrailers › 15-24-209. Limit on delinquent mobile home, manufactured home, or housetrailer taxes chargeable to security interest holder

15-24-209. Limit on delinquent mobile home, manufactured home, or housetrailer taxes chargeable to security interest holder.
The holder of a perfected security interest in a mobile home, manufactured home, or housetrailer who repossesses the mobile home, manufactured home, or housetrailer as provided by law and as authorized in the contract between the owner and the secured party may not be required to pay delinquent property taxes for more than 3 years as a condition of moving the mobile home, manufactured home, or housetrailer or transferring it to another person. Any additional delinquent taxes due upon the mobile home, manufactured home, or housetrailer are a lien upon any other personal or real property of the person who was required by law to pay the delinquent taxes at the time the taxes were due.
History: En. Sec. 3, Ch. 557, L. 1991; amd. Sec. 18, Ch. 200, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 2. Mobile Homes, Manufactured Homes, and Housetrailers › 15-24-210. Notice of impending sale to certain lienholders

15-24-210. Notice of impending sale to certain lienholders.
After entry of a notation by a county treasurer concerning a mobile home, manufactured home, or housetrailer that is not taxed as an improvement to real property but before directing the sheriff to make a levy and sale on the mobile home, manufactured home, or housetrailer, the treasurer shall notify a person who has a properly perfected security interest in the mobile home, manufactured home, or housetrailer and who has furnished the treasurer a copy of the instrument by which the interest was perfected of the levy and sale. The notice must state that the sheriff may soon be requested to make a levy and sale on the mobile home, manufactured home, or housetrailer.
History: En. Sec. 4, Ch. 557, L. 1991; amd. Sec. 19, Ch. 200, L. 1997; amd. Sec. 2, Ch. 189, L. 2005; amd. Sec. 4, Ch. 36, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 2. Mobile Homes, Manufactured Homes, and Housetrailers › 15-24-211. Mobile home, manufactured home, or housetrailer -- transfer of interest

15-24-211. Mobile home, manufactured home, or housetrailer -- transfer of interest.
(1) Upon transfer of any interest in a mobile home, manufactured home, or housetrailer, the application for the transfer must be made through the county treasurer's office in the county in which the mobile home, manufactured home, or housetrailer is located at the time of the transfer. The county treasurer may not accept the application unless all taxes, interest, and penalties that have been assessed on the mobile home, manufactured home, or housetrailer have been paid in full or canceled pursuant to 15-24-212.
(2) When a mobile home, manufactured home, or housetrailer is sold under the contract conditions that title is not immediately conveyed, the parties to the transaction shall immediately file with the county clerk and recorder a notice of intention to transfer the title. The notice must indicate the name of the party who is responsible for payment of taxes on the mobile home, manufactured home, or housetrailer after the transfer. The clerk and recorder shall immediately notify the department of the information in the notice.
History: En. Sec. 1, Ch. 50, L. 2013; amd. Sec. 5, Ch. 36, L. 2019.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 2. Mobile Homes, Manufactured Homes, and Housetrailers › 15-24-212. Cancellation of delinquent property taxes on mobile home or housetrailer

15-24-212. Cancellation of delinquent property taxes on mobile home or housetrailer.
(1) The board of county commissioners may order the cancellation of delinquent property taxes on a mobile home or housetrailer if the mobile home or housetrailer is to be moved for the purposes of destruction or recycling.
(2) An order made under subsection (1) must be included in the board's minutes. The order must include:
(a) the name and address of the delinquent taxpayer;
(b) the physical address or location of the mobile home or housetrailer;
(c) the amount of the delinquent taxes, plus interest, penalties, and costs, if any;
(d) the date the taxes became delinquent; and
(e) the taxpayer identification number.
(3) One copy of the order must be recorded with the county clerk and recorder as a public record, and one copy of the order must be filed with the county treasurer as a permanent record of the treasurer's office.
History: En. Sec. 2, Ch. 50, L. 2013.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 24. Special Property Tax Applications › Part 3. Migratory Personal Property › 15-24-301. Personal property brought into state -- assessment -- exceptions -- custom combine equipment

15-24-301. Personal property brought into state -- assessment -- exceptions -- custom combine equipment.
(1) Except as provided in subsections (2) through (6), the following property is subject to taxation and assessment for all taxes levied that year in the county in which it is located:
(a) personal property, excluding livestock, brought into this state at any time during the year that is used in the state for hire, compensation, or profit;
(b) property belonging to an owner or user who is engaged in a gainful occupation or business enterprise in the state; or
(c) property that becomes a part of the general property of the state.
(2) The taxes on this property are levied in the same manner, except as otherwise provided, as though the property had been in the county on the regular assessment date, provided that the property has not been regularly assessed for the year in another county of the state.
(3) This section does not levy a tax against a merchant or dealer within this state on goods, wares, or merchandise brought into the county to replenish the stock of the merchant or dealer.
(4) Except as provided in 15-6-217, a motor vehicle that is brought into this state by a nonresident person temporarily employed in Montana and used exclusively for transportation of the person is subject to registration under 61-3-701.
(5) Agricultural harvesting machinery classified as class eight property under 15-6-138, licensed in another state, and operated on the land of a person other than the owner of the machinery under a contract for hire is subject to a fee in lieu of tax of $35 for each machine for the calendar year in which the fee is collected. The machinery is subject to taxation under 15-6-138 only if the machinery is sold in Montana.
(6) This section does not levy a tax on farm implements as defined in 30-11-801 or construction equipment as defined in 30-11-901 that is brought into the state under a purchase incentive rental program as defined in 15-6-202(4). The property is subject to taxation under 15-6-138 only if the property is sold in Montana or otherwise disposed of in the state.
History: En. Sec. 1, Ch. 41, L. 1953; amd. Sec. 4, Ch. 290, L. 1967; amd. Sec. 1, Ch. 370, L. 1974; amd. Sec. 65, Ch. 566, L. 1977; R.C.M. 1947, 84-6008; amd. Sec. 1, Ch. 603, L. 1979; amd. Sec. 21, Ch. 693, L. 1979; amd. Sec. 6, Ch. 598, L. 1981; amd. Sec. 4, Ch. 613, L. 1981; amd. Sec. 19, Ch. 614, L. 1981; amd. Sec. 1, Ch. 48, L. 1983; amd. Sec. 9, Ch. 516, L. 1985; amd. Sec. 10, Ch. 611, L. 1987; amd. Sec. 1, Ch. 246, L. 1999; amd. Sec. 16, Ch. 285, L. 1999; amd. Sec. 8, Ch. 515, L. 1999; amd. Sec. 13, Ch. 542, L. 2005; amd. Sec. 17, Ch. 596, L. 2005; amd. Sec. 32, Ch. 2, L. 2009; amd. Sec. 3, Ch. 343, L. 2009.