Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-23-523
Dissolved Corporations To Make Returns On Net Proceeds Of Mines And Pay Tax Accrued
Official textleg.mt.gov
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.
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In this chapter (40 sections)
- 15-23-401 · Definitions
- 15-23-402 · Report By Airline Company
- 15-23-403 · Determination Of Value -- Exception For New Aircraft And…
- 15-23-501 · Taxation Of Mines
- 15-23-502 · Net Proceeds Tax -- Statement Of Yield
- 15-23-503 · Net Proceeds -- How Computed
- 15-23-504 · Lien Of Tax And Penalty
- 15-23-505 · Assessment Of Royalties
- 15-23-506 · False Or Fraudulent Reports
- 15-23-507 · Taxation And Payment On Royalty Interests
- 15-23-508 · Lien Of Tax -- Enforcement Of Payment
- 15-23-509 · Repealed
- 15-23-510 · Through 15-23-514 Reserved
- 15-23-515 · Net Proceeds For Talc -- Statement -- Value
- 15-23-516 · Net Proceeds For Vermiculite -- Statement -- Value
- 15-23-517 · Net Proceeds For Limestone -- Statement -- Value
- 15-23-518 · Net Proceeds For Industrial Garnets And Byproducts --…
- 15-23-519 · And 15-23-520 Reserved
- 15-23-521 · Examination Of Records By Department
- 15-23-522 · Surface Ground And Improvements Not Exempt
- 15-23-523 · Dissolved Corporations To Make Returns On Net Proceeds Of…
- 15-23-601 · Repealed
- 15-23-602 · Repealed
- 15-23-603 · Repealed
- 15-23-604 · Repealed
- 15-23-605 · Repealed
- 15-23-606 · Repealed
- 15-23-607 · Repealed
- 15-23-608 · Repealed
- 15-23-609 · Repealed
- 15-23-610 · Repealed
- 15-23-611 · Repealed
- 15-23-612 · Repealed
- 15-23-613 · Repealed
- 15-23-614 · Repealed
- 15-23-615 · Repealed
- 15-23-616 · Repealed
- 15-23-617 · Through 15-23-620 Reserved
- 15-23-621 · Repealed
- 15-23-622 · Through 15-23-630 Reserved