reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.1 - Metalliferous Mines Tax › Rule 42.25.101 - REPORTING REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) Each person
				mining or extracting gold, silver, copper, lead, or other metals from any mine
				or mining property located within this state shall assay each shipment of ore,
				concentrate or slimes prior to its leaving the state. These assays shall be
				provided to the state upon request, and records of all assays taken in
				conjunction with this rule shall be maintained by the taxpayer for a period of
				5 years following the year in which the assays were conducted.
Sec.
					 15-1-201 MCA; IMP, Sec.
					 15-37-104
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.1 - Metalliferous Mines Tax › Rule 42.25.102 - AVERAGE PRICE QUOTATIONS

Current through Register Vol. 13, July 5, 2024
(1) The average
				price during the calendar quarter referred to in
				15-37-102 MCA, is a weighted
				average as opposed to an arithmetic average of daily prices for each day of the
				quarter. The quarterly gross value will be determined by multiplying the
				quantity of each metal produced in each lot by the prevailing price per unit on
				the day the quantity is determined. In most instances this computation is
				reflected on the smelter returns.
Sec.
					 15-1-201 MCA; IMP, Sec.
					 15-37-102
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.1 - Metalliferous Mines Tax › Rule 42.25.103 - MARKET VALUE

Current through Register Vol. 13, July 5, 2024
(1) The market
				value for metals produced shall be the price quoted by an established authority
				or market report at the time the quantity of metals is determinable. No
				deductions from this price will be allowed. Market value for purposes of this
				tax is not dependent on the amount of actual cash payment received by the
				producer.
Sec.
					 15-1-201 MCA; IMP, Sec.
					 15-37-102 and
					 15-37-104
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.1 - Metalliferous Mines Tax › Rule 42.25.104 - TAXABLE QUANTITY

Current through Register Vol. 13, July 5, 2024
(1) For purposes of
				the metalliferous mines license tax all merchantable metals produced during the
				calendar quarter are reportable and subject to tax. The taxable quantities will
				normally be determined by the settlement assay agreed to by both the producer
				and the purchaser. Whenever title to the end product from the smelter or
				refinery remains with the producer, the reportable quantity will be the actual
				amounts recovered. No deductions will be allowed from the gross quantity
				produced. The taxable quantity does not depend on whether the producer receives
				direct payment for the entire quantity of metals contained in the ore or
				concentrate or whether a portion of the production is exchanged for smelting
				and refining services.
(2) Whenever
				the information needed to determine taxable quantities is not available when
				the tax return is due, the quantities reported must be based on the best
				information available on the reporting date. An adjustment must be shown on the
				next quarterly report correcting any errors in the estimate.
Sec.
					 15-1-201 MCA; IMP, Sec.
					 15-37-102 and
					 15-37-104
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.2 - Metal Mines Tax › Rule 42.25.201 - REPORTING REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) Each person
				mining or extracting gold, silver, copper, lead, or other metals from any mine
				or mining property located within this state shall assay each shipment of ore,
				concentrate or slimes prior to its leaving the state. These assays shall be
				provided to the state upon request, and records of all assays taken in
				conjunction with this rule shall be maintained by the taxpayer for a period of
				5 years following the year in which the assays were conducted.
Sec.
					 15-1-201 MCA; IMP, Sec.
					 15-23-802
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.5 - Gross Proceeds Tax on Coal Production › Rule 42.25.501 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this subchapter:
(1) " Arm's-length transaction" means a
				contract, negotiation, or agreement between or among parties where the parties
				have independent interests and are not related.
(2) "Contract revenue" means the total
				receipts or accruals from all sales of coal during the reporting
				period.
(3) "FOB mine price" means
				contract revenue less reasonable and actual costs incurred to transport the
				taxable coal from the mine to a sales point remote from the mine after the coal
				is prepared for shipment.
(4)
				"Impute" means to assign a market value to coal by inference under
				circumstances set forth in
				15-35-107, MCA.
(5) "Market value" means the value at which
				coal would change hands between a willing buyer and a willing seller under
				market and economic conditions at the time of sale, neither being under any
				compulsion to buy or to sell and both having reasonable knowledge of relevant
				facts. Agreements that are not arm's-length transactions will not be considered
				market valuefor purposes of filing the Montana coal production taxes.
(6) "Related parties" means any
				relationship that has the ability to influence whether each party has
				independent interests and could influence a party's independence in negotiating
				a transaction; or
(a) when any of the
				following circumstances exist:
(i)
				Affiliation. The parties are members, affiliates, subsidiaries, or any other
				affiliations under the same ownership of a parent entity.
(ii) Common control. The parties are,
				directly or indirectly, under common or joint control.
(iii) Family member. A party is a close
				family member of a person who is part of key management personnel or who
				controls another party to a transaction. A close family member is an
				individual's domestic partner and children, children of the domestic partner,
				and dependents of the individual or the individual's domestic
				partner.
(iv) Individual control. A
				party is controlled or significantly influenced by a member of key management
				personnel or by a person who controls another party to the
				transaction.
(v) Joint venture. The
				parties are members of a joint venture.
(vi) Key management. The parties share key
				management personnel.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.5 - Gross Proceeds Tax on Coal Production › Rule 42.25.502 - FILING REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) Each year on or
				before March 31, all persons engaged in mining coal in this state are required
				to compute and file the current Department of Revenue form reflecting the
				preceding calendar year production. All information requested on this form must
				be furnished and the form must be signed by an officer of the firm mining the
				coal.
(2) A person who sells coal
				under a contract which is not an arm's-length transaction must comply with (1)
				and must upon request of the department furnish a copy of their federal income
				tax return and copies of their current sales contracts.
(3) A person who is producing coal and who
				uses the production in their own manufacturing and/or energy conversion process
				must comply with (1) and (2).
AUTH:
					 15-23-108, MCA; IMP:
					 15-23-701,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.5 - Gross Proceeds Tax on Coal Production › Rule 42.25.503 - FAILURE TO FILE

Current through Register Vol. 13, July 5, 2024
(1) Any person
				producing coal in this state must, on or before March 31 each year, file with
				the department of revenue a coal gross proceeds tax return for coal produced in
				the preceding calendar year.
(2)
				Any person refusing or neglecting to file after receipt of demand by the
				department will have the value of his coal computed by the department for gross
				proceeds tax purposes according to ARM
				42.25.512.
Sec.
					 15-23-108 MCA; IMP, Sec.
					 15-23-701
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.5 - Gross Proceeds Tax on Coal Production › Rule 42.25.511 - DETERMINATION OF CONTRACT SALES PRICE

Current through Register Vol. 13, July 5, 2024
(1) The
				contract sales price of the coal is calculated immediately after the point the
				coal is prepared for shipment to the first arm's-length purchaser of the coal.
				"Prepared for shipment" and "purchaser" are defined in
				15-35-102, MCA. Contract sales
				price will be the calculated FOB mine price . Transportation costs that reduce
				the contract sales price of the coal shall not reduce the contract sales price
				below zero. The contract sales price will be further adjusted by deducting from
				either the FOB mine price or a value imputed by the department:
(a) the allowance for federal, state, and
				Indian royalties; and
(b) the
				amounts charged to the purchaser to pay taxes on production.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.5 - Gross Proceeds Tax on Coal Production › Rule 42.25.512 - IMPUTED VALUATION

Current through Register Vol. 13, July 5, 2024
(1) When imputing
				value pursuant to
				15-35-107, MCA, the department may
				use valuation methods which approximate the value of the coal at its intended
				market use, including but not limited to comparable sales, comparable sales
				adjusted to FOB mine price, or published coal sales indexes. Contract term,
				tonnage, quality, Btu rating, and any other appropriate comparability criteria
				will be considered.
(2) If using
				comparable sales in computing value, the department will maintain the
				confidentiality of all comparable contract data and will use contract data
				provided by the producer in question whenever possible.
AUTH:
					 15-23-108, MCA; IMP:
					 15-23-701,
					 15-23-702,
					 15-35-107,
					 15-38-109,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.5 - Gross Proceeds Tax on Coal Production › Rule 42.25.513 - TAXABLE VALUATION

Current through Register Vol. 13, July 5, 2024
(1) On or before
				July 1 each year the department will submit taxable valuations for each
				operating coal mine to the department's agent in the county where the coal was
				produced.
15-23-108, MCA; IMP,
					 15-23-702,
					 15-23-703,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.5 - Gross Proceeds Tax on Coal Production › Rule 42.25.514 - RIGHT TO AUDIT

Current through Register Vol. 13, July 5, 2024
(1) The department
				may examine records of coal companies, including contracts for the sale of
				coal, to determine whether the price of coal as reported is the result of an
				agreement not at arm's length. The department will, if necessary, examine
				operator's records as they pertain to gross proceeds, make all adjustments
				required, and transmit the adjustments to the department's agent in the county
				and to the operator.
(2) The
				department also has the right to summon witnesses to appear and give evidence
				and to produce records, books, papers, and documents relating to any matter
				which the department shall have the authority to investigate and determine.
				Records obtained from the operator shall be considered confidential.
AUTH:
					 15-23-108, MCA; IMP:
					 15-23-701,
					 15-23-702,
					 15-23-703,
					 15-38-109,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.5 - Gross Proceeds Tax on Coal Production › Rule 42.25.515 - IMPUTED VALUATION FOR COAL (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-35-122, MCA; IMP:
					 15-35-107,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1001 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Title 15, Ch.
					 23, part 6 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1002 - NET PROCEEDS TAX RETURN (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-602,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1003 - PROCEDURE UPON DISSOLUTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-609,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1004 - VALUATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-603,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1005 - NATURAL GAS EXEMPT FROM SEVERANCE TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1006 - NATURAL GAS EXEMPT FROM ONE-HALF THE NET PRO-CEEDS TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-612 and
					 15-36-121,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1007 - STATUTE OF LIMITATIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-8-601 and
					 15-23-116,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1008 - WINDFALL PROFIT TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-603,
					 15-23-605,
					 15-23-615, and
					 15-23-616,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1009 - GROSS SALES PROCEEDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108 MCA; IMP, Secs.
					 15-23-602 and
					 15-23-603
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1010 - POLICY ON NET PROCEEDS DEDUCTIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Secs.
					 15-23-602 and
					 15-23-603
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1011 - TREATMENT OF ROYALTIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-603 and
					 15-23-605,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1012 - EXPENSES RELATED TO MACHINERY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-603,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1013 - LABOR COSTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-603,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1014 - COSTS OF IMPROVEMENTS, REPAIRS, AND BETTERMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-603,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1015 - DEDUCTIONS FOR DRILLING COSTS AND CAPITAL EXPENDITURES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-604,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1016 - TREATMENT OF DEPLETION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-603,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1017 - OTHER OPERATIONAL COSTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-603,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1018 - NECESSITY OF PROOF (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-602 and
					 15-23-603,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1021 - NEW PRODUCTION REPORTING REQUIREMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-602,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1022 - NET PROCEEDS COMPUTATION - QUARTERLY FILINGS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP,
					 15-23-603,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1023 - NEW PRODUCTION EXEMPTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-601,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1024 - UNITIZED LEASES - NEW PRODUCTION DETERMINATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-601,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1025 - PRODUCTION FROM NEW FORMATION OF CURRENTLY PRODUCING LEASE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108 MCA; IMP Sec.
					 15-23-601
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1026 - CHANGES IN LEASES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-601,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1027 - DECLARATORY RULING PROCEDURE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-602 and
					 15-23-603,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1028 - HORIZONTALLY COMPLETED OR RECOMPLETED WELLS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-6-208,
					 15-23-601,
					 15-23-602,
					 15-23-603,
					 15-23-607,
					 15-23-612,
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1029 - QUALIFICATION OF NEW OR EXPANDED RECOVERY PROJECTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-23-601,
					 15-23-602,
					 15-23-603,
					 15-23-607,
					 15-23-612,
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.10 - Net Proceeds New Production Tax › Rule 42.25.1030 - ALLOCATION OF INCREMENTAL PRODUCTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 15-23-614, MCA; IMP, Sec.
					 15-23-601,
					 15-23-602,
					 15-23-603,
					 15-23-607,
					 15-23-612, and
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1101 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
(1) The following definitions apply to terms
				used in this sub-chapter:
(1) "After
				crushing" refers to after all crushing but before grinding.
(2) "Improvements and repairs" are defined as
				buildings and improvements to the land located at the mine site.
(3) "Mine" or "mining claim" is the location
				at which a mineral is produced, extracted, or quarried. The mining claim may
				include one or more mines depending upon ownership (single), location,
				integration of mining system, and single management.
(4) "Mineral" includes precious or
				semiprecious stones or gems, gold, silver, lead, coal, lime rock, granite,
				marble, travertine, talc, phosphate, and other minerals, rock, or stone
				extracted from underground mines, quarries, open pits, dumps, or
				tailings.
(5) "Reduction works"
				shall include mills, crushing, washing, or treatment plants that prepare the
				product mined to a point where it has marketable value.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1102 - NET PROCEEDS TAX RETURN

Current through Register Vol. 13, July 5, 2024
(1) A return and
				statement for the assessment of net proceeds must be on the form prescribed by
				the department and must contain the following detailed information:
(a) name and address of the owner, lessee, or
				operator of the mining operation;
(b) name and address of the owner of the mine
				if other than that of the named operator;
(c) name and address of each royalty owner
				and the percentage of his royalty interest or the amount per ton, or other
				unit, which is to be paid under the royalty agreement and the actual amount
				paid to each royalty owner;
(d)
				county in which the mining operation is located, and if the mining operation
				extends across county lines, the percentage of the ore or mineral extracted
				from each county;
(e) legal
				description of the location of the mining operation by section, township and
				range, and the school district in which it is located, and if the mining
				operation extends into more than one school district, the percentage of ore of
				mineral extracted from each school district;
(f) the total tonnage must be reported (the
				value of the ore in components of monetary value for each mineral must be
				shown) :
EXAMPLE
Total tonnage
							 mined_________________________
________________ oz. gold
@$________________
						  per oz.
$ ____________
________________ oz. silver
@$________________
						  per oz.
$ ___________
________________ lb. lead
@$________________
						  per lb.
$ ___________
________________ lb. copper
@$________________
						  per lb.
$ ___________
________________ tons
@$________________ per
						  ton
$ ___________
________________ carats
@$________________ per
						  carat
$ ___________
Total Value________________
(g)
				deductions taken as listed and explained in ARM
				42.25.1111 through
				42.25.1117, and
				42.25.1119;
(h) cost of transporting the product of the
				mining operation to the mill, smelter, or reduction works (depending on the
				specific operation) ;
(i) costs of
				operating the reduction works;
(j)
				costs of repairing and replacing the reduction works;
(k) assessed value of the reduction works as
				shown on the county tax rolls;
(l)
				costs of transporting the marketable product to the point of actual
				sale;
(m) costs of marketing the
				product and converting it into money;
(n) costs of construction, repairs, and
				improvements to the mine.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1103 - VALUATION

Current through Register Vol. 13, July 5, 2024
(1) The department shall calculate and
				compute from the returns the gross product yielded from the mine and its gross
				value for the year covered by the return. The department shall also calculate
				and compute the net proceeds yielded to the mine operator. The net proceeds
				shall be ascertained and determined by subtracting from the gross value the
				deductions that are allowed to the operator of the mine. Allowable deductions
				are set forth in ARM
				42.25.1111 through
				42.25.1117.
(2) Each operator shall be notified of the
				assessment for each mine. The taxpayer shall be notified of any changes made by
				the department when auditing the net proceeds return.
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-102 and
					 15-23-503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1104 - MINING VERSUS NON-MINING PROCESSES

Current through Register Vol. 13, July 5, 2024
(1) The
				gross value of minerals subject to tax will be determined at the point where
				mining processes end and manufacturing or non-mining processes begin. In
				general, mining includes overburden removal, blasting, loading, transportation
				between mining processes, sorting, reduction and drying. Processes which will
				be considered non-mining are fine grinding, burning or calcining, blending with
				other materials, and treatment effecting a chemical change and packaging.
(a) The points at which mining processes end
				for specific minerals are listed below:
Mineral
Valuation
						  Point
Bentonite
after crushing and drying
Gypsum
after crushing
Limestone
after crushing
Talc
after crushing and sorting
Vermiculite
after screening
(b)
				No deductions will be allowed for processing costs incurred beyond the
				valuation point.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1111 - TREATMENT OF ROYALTIES

Current through Register Vol. 13, July 5, 2024
(1) All royalties
				(in-cluding those considered to be nontaxable) may be deducted in computing net
				proceeds as provided under ARM
				42.25.1102 and
				42.25.1103.
(2) Each royalty interest shall be assessed
				at its full cash value in the same manner as net proceeds regardless of the net
				proceeds of the operator or whether the operator deducted the royalty to arrive
				at the net proceeds.
(3) The
				department shall transmit royalty lists to the respective local department
				field office in the county where the mine is located.
(4) Each royalty owner shall be notified of
				the royalty assessment amount as reported by the mine operator.
(5) Certain royalties are considered
				nontaxable and shall not be assessed. With certain exceptions as defined below,
				all royalties are subject to taxation.
(a)
				Royalties paid to the United States government, state of Montana, county, city,
				school district, or other political subdivision of the state are considered
				nontaxable.
(b) Royalties paid to
				Indian tribes from production on tribal land are taxable, but royalties paid to
				the United States government from production on allotted Indian land are
				nontaxable.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1112 - EXPENSES RELATED TO MACHINERY

Current through Register Vol. 13, July 5, 2024
(1) All
				expen-ditures for machinery may be deducted in computing net proceeds as
				provided under ARM
				42.25.1102 and
				42.25.1103.
(2) Machinery shall include all that is used
				in:
(a) the construction;
(b) sinking, or running of shafts, tunnels,
				drifts; or
(c) other works in the
				extracting or mining of the ore deposit.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1113 - LABOR COSTS

Current through Register Vol. 13, July 5, 2024
(1) Labor expenses
				will include amounts paid to employees, up to and including, mine and mill
				foremen and superintendents. No deduction will be allowed for any person or
				officer not actually engaged in the mining or milling operations. Labor
				expenses will be deductible to the extent they relate specifically to the
				mining and processing operations up to the point of mineral valuation for the
				following functions:
(a) overburden
				removal;
(b) drilling and
				blasting;
(c) loading;
(d) hauling;
(e) crushing;
(f) washing, sorting, and
				screening;
(g) drying;
(h) testing to satisfy federal and state
				health and safety laws;
(i) plant
				security;
(j) assaying and
				sampling;
(k)
				reclamation;
(l) engineering and
				geological services performed in Montana for existing operations; and
(m) equipment maintenance.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1114 - COSTS OF IMPROVEMENTS AND REPAIRS

Current through Register Vol. 13, July 5, 2024
(1)
				All monies expended for improvements and repairs necessary in and about the
				working of the mine shall be allowed as a deduction at the rate of 10% per
				annum for a period of 10 consecutive years. The period shall begin with the
				year of expenditure in computing net proceeds as provided under ARM
				42.25.1102 and
				42.25.1103.
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1115 - COSTS OF MILLING, SMELTER, AND REDUCTION WORKS

Current through Register Vol. 13, July 5, 2024
(1) All monies expended for costs of repairs
				and replacements of the milling and reduction works used in connection with the
				mine may be deducted in computing net proceeds as provided under ARM
				42.25.1102 and
				42.25.1103. There must not be
				included in this schedule any amount expended for the construction of new
				buildings or the purchase or installing of new machinery or apparatus that are
				in the nature of additions or improvements to plant or equipment. Deductions
				are allowable when the buildings constructed or repaired, or machinery
				purchased and installed, are for the sole purpose of replacing old, worn out,
				or obsolete buildings or machinery.
(2) If the person working the mine or deposit
				also operates the mill or reduction works and mills, or treats the ore or
				deposit, 6% of the assessed valuation for the calendar year the return
				represents may be deducted. However, if the mill or reduction works is used to
				mill or treat the ore or deposit from any other mine or mines, then the amount
				of the 6% assessed valuation must be apportioned so that only the proper
				proportionate part thereof will be included in this return.
(3) Milling and reduction expenses are
				either:
(a) repairs or replacements;
				or
(b) additions or improvements to
				the plant.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1116 - TRANSPORTATION EXPENSES

Current through Register Vol. 13, July 5, 2024
(1) Cost of
				transporting crude ore or deposit to mills or reduction works may be deducted
				in computing net proceeds as provided under ARM
				42.25.1102 and
				42.25.1103. Included in these
				amounts shall be costs actually expended for hauling, freight charges, and
				other expenses related directly to transporting the ore or deposit from the
				mine to the mill or reduction works. Transportation expenses incurred beyond
				the point of mineral valuation for net proceeds purposes are not
				deductible.
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1117 - MARKETING, ADMINISTRATIVE, AND OTHER OPERATIONAL COSTS

Current through Register Vol. 13, July 5, 2024
(1) All expenses for supplies may be deducted
				in computing net proceeds as provided under ARM
				42.25.1102 and
				42.25.1103.
(2) Actual marketing costs directly related
				to the sale of mineral products processed up to the point of valuation for net
				proceeds purposes may be deducted. These expenses may include the applicable
				salesperson's salary and/or commission, technical assistance, and advertising,
				but only to the extent these expenses pertain specifically to the mineral
				product processed up to the point of valuation. Marketing expenses related to
				mineral products processed beyond that point may not be allocated back to
				mineral products that are not sold until further processing has occurred.
				Technical and scientific testing costs will not be considered marketing, but
				may be deductible if they meet the requirements of
				15-23-503(1) (h),
				MCA.
(3) All expenses for fire
				insurance, boiler and machinery insurance, and public liability insurance paid
				for the mine, reduction works or beneficiation process are
				deductible.
(4) No payments for
				taxes on production, license taxes, corporation, income, sales, real estate,
				personal property, and excise taxes may be used as a deduction.
(5) No expenses for land lease rental or for
				land lease holdings may be used as a deduction.
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1118 - GENERAL TREATMENT OF DEDUCTIONS

Current through Register Vol. 13, July 5, 2024
(1)
				Mines Net Proceeds, Title 15, chapter 23, part 5, MCA, as amended, provides for
				the ad valorem taxation of minerals as they are extracted from the ground and
				is intended to provide a tax in lieu of a property tax on such minerals. To
				determine the assessed value of the mineral, certain specific expenses are
				permitted as deductions from the gross value of the mineral.
(2) The purpose of the regulations is to set
				forth the intent of the law and its interpretation by the courts and to provide
				firm, unambiguous guidelines for valuing the product of
a mining operation. The method followed determines the actual
				  value of the extracted mineral and allows the deduction of just and equitable
				  costs incurred in the actual mining, reduction, and marketing of the
				  product.
(3) The Mines Net
				Proceeds law provides for limited deductions incurred at the mine location in
				Montana and not the broad spectrum of deductions allowed by income tax laws.
				These deductions are specific and should not be construed to include items not
				listed. The deductions may vary depending on the point of valuation of the
				mineral, but will never be greater than those provided by statute.
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines › Rule 42.25.1119 - SPECIAL DEDUCTIONS

Current through Register Vol. 13, July 5, 2024
(1) Fire, boiler,
				machinery, and public liability insurance will be allowed as a deduction to the
				extent that it is insurance for equipment and buildings in the mine, and
				equipment and buildings in the reduction works, to the extent the insurance for
				the reduction works is not beyond the point of valuation. No insurance costs
				will be allowed for offices or other administrative buildings. Where buildings
				are used both for administrative purposes and for the mining operation, the
				department will allocate, on a case-by-case basis, the costs between
				administration and mining. The department will allow only the insurance
				expenses attributable to the mining operation.
(2) The cost of welfare and retirement fund
				payments provided for in wage contracts shall be deductible only for those
				employees actually involved in the mining or reduction work up to the point of
				valuation.
(3) The cost of testing
				minerals extracted, in satisfaction of federal or state health and safety laws
				or regulations, will be allowed for the mines and reduction works up through
				the beneficiation process to the extent that the costs are incurred for testing
				the product to the point of valuation.
(4) The cost of security, in and around the
				mine and including the cost of security around the mill or reduction works in
				Montana, shall be deductible provided these costs are not incurred beyond the
				point of valuation.
(5) The cost of
				assaying and sampling for extracted minerals will be allowed to the extent that
				they are a part of processes that bring the mineral to the point of
				valuation.
(6) Engineering and
				geological services will be allowed as described in
				15-23-503, MCA.
(7) The cost of labor, supplies, and
				equipment used to reclaim the mine site are deductible. If during the process
				of reclamation, other costs are incurred that result in an improvement in and
				about the working of the mine, those costs will be amortized over a ten-year
				period. The deductions provided in this section are allowable beginning in the
				1985 production year.
Sec.
					 15-23-108, MCA; IMP, Sec.
					 15-23-502 and
					 15-23-503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.12 - Severance Tax - Stripper Well and New Well Incentives › Rule 42.25.1201 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP,
					 15-36-121,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.12 - Severance Tax - Stripper Well and New Well Incentives › Rule 42.25.1202 - TREATMENT OF GOVERNMENTAL ROYALTIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP,
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.12 - Severance Tax - Stripper Well and New Well Incentives › Rule 42.25.1203 - REPORTING REQUIREMENT FOR NEW WELLS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-23-601 and
					 15-36-121,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.12 - Severance Tax - Stripper Well and New Well Incentives › Rule 42.25.1204 - NEW PRODUCTION TERMINATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-121,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.12 - Severance Tax - Stripper Well and New Well Incentives › Rule 42.25.1205 - STRIPPER TERMINATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-121,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.12 - Severance Tax - Stripper Well and New Well Incentives › Rule 42.25.1206 - AVERAGE DAILY WELL PRODUCTION CALCULATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-121,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.12 - Severance Tax - Stripper Well and New Well Incentives › Rule 42.25.1207 - STRIPPER EXEMPTION IN EXCESS OF ACTUAL PRODUCTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-121,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.12 - Severance Tax - Stripper Well and New Well Incentives › Rule 42.25.1208 - HORIZONTALLY COMPLETED OR RECOMPLETED WELLS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-6-208,
					 15-23-601,
					 15-23-602,
					 15-23-603,
					 15-23-607,
					 15-23-612, and
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.12 - Severance Tax - Stripper Well and New Well Incentives › Rule 42.25.1209 - QUALIFICATION OF NEW OR EXPANDED RECOVERY PROJECTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-23-601,
					 15-23-602,
					 15-23-603,
					 15-23-607,
					 15-23-612,
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.12 - Severance Tax - Stripper Well and New Well Incentives › Rule 42.25.1210 - ALLOCATION OF INCREMENTAL PRODUCTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 15-23-614, MCA; IMP, Sec.
					 15-23-601,
					 15-23-602,
					 15-23-603,
					 15-23-607,
					 15-23-612, and
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.13 - Severance Taxation and Tertiary Production › Rule 42.25.1301 - TERTIARY PROJECT - APPROVAL (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.13 - Severance Taxation and Tertiary Production › Rule 42.25.1302 - QUALIFICATION HEARING (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.13 - Severance Taxation and Tertiary Production › Rule 42.25.1303 - DEPARTMENT PROCEDURES FOLLOWING THE HEARING (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.13 - Severance Taxation and Tertiary Production › Rule 42.25.1304 - APPROVAL REQUIRED FOR CHANGES IN TERTIARY PROJECT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.13 - Severance Taxation and Tertiary Production › Rule 42.25.1305 - ELIGIBILITY OF PRIOR TERTIARY PROJECTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.13 - Severance Taxation and Tertiary Production › Rule 42.25.1306 - TERTIARY PROJECT - BYPASS SECONDARY RECOVERY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-31-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.13 - Severance Taxation and Tertiary Production › Rule 42.25.1307 - OIL PRODUCTION - TAX COMPUTATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.13 - Severance Taxation and Tertiary Production › Rule 42.25.1308 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.13 - Severance Taxation and Tertiary Production › Rule 42.25.1309 - TERTIARY PROJECT - INCREMENTAL PRODUCTION DETERMINATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-33-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.13 - Severance Taxation and Tertiary Production › Rule 42.25.1310 - ABSENCE OF ADEQUATE DATA IS BASIS FOR DISAPPROVAL (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.14 - Severance Taxation - Local Governments › Rule 42.25.1401 - SEMI-ANNUAL DISTRIBUTION TO THE COUNTIES-LOCAL GOVERNMENT SEVERANCE TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-112,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.25 - NATURAL RESOURCES TAXES › Subchapter 42.25.14 - Severance Taxation - Local Governments › Rule 42.25.1402 - REVISED NET PROCEEDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-36-112,
					 MCA;