Admin. R. Mont. 42.25.1502 – Applicability | Midpage
Rule 42.25.1502
Admin. R. Mont. 42.25.1502
Applicability
Effective Feb 1, 2013Authorizing statute(s): 15-1-201, MCA; Implementing statute(s): 15-38-105, MCAState of Montana
(1) Minerals which are stockpiled or otherwise placed in storage in the same form as when extracted or produced are not subject to the tax until refined, treated, or sold.
Authorizing statute(s): 15-1-201, MCA
Implementing statute(s): 15-38-105, MCA
History: NEW, Eff. 4/6/74; AMD, 1982 MAR p. 2178, Eff. 12/31/82; TRANS, from ARM 42.32.102, 2013 MAR p. 180, Eff. 2/1/13.