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Montana Code Annotated

Part 7

Coal Gross Proceeds

15-23-701Reporting gross yield from coal 15-23-702Entry of gross proceeds in property tax record 15-23-703Taxation of gross proceeds -- taxable value for nontax purposes 15-23-704Lien of tax -- enforcement of payment 15-23-705Repealed 15-23-706Repealed 15-23-707Repealed 15-23-708Suspension of collection of coal gross proceeds taxes, interest, and penalties -- local government discretion -- payment plan 15-23-709Application of suspension and installment arrangement 15-23-710reserved 15-23-715New or expanding mines -- tax abatement -- definition 15-23-716Terminated