- (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.
Authorizing statute(s): Sec. 15-1-201 MCA
Implementing statute(s): Sec. 15-37-102 and 15-37-104 MCA
History: NEW, 1988 MAR p. 2506, Eff. 10/14/88.