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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-701

Reporting Gross Yield From Coal

Official textleg.mt.gov

15-23-701 . Reporting gross yield from coal. Each person engaged in mining coal must, on or before March 31 each year, file with the department of revenue a statement of the gross yield from each coal mine owned or worked by the person in the preceding calendar year and the value of the coal. The statement must be in the form prescribed by the department, which may be coordinated with the form used under 15-35-104 and must be verified by an officer of the firm. The statement must include:

# (1)

the name and address of the owner or lessee or operator of the mine;

# (2)

the location of the mine;

# (3)

the tons of coal extracted, treated, and sold from the mine during the tax period;

# (4)

the gross yield or value in dollars and cents derived from the contract sales price as defined in 15-35-102 .

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In this chapter (40 sections)
  1. 15-23-523 · Dissolved Corporations To Make Returns On Net Proceeds Of…
  2. 15-23-601 · Repealed
  3. 15-23-602 · Repealed
  4. 15-23-603 · Repealed
  5. 15-23-604 · Repealed
  6. 15-23-605 · Repealed
  7. 15-23-606 · Repealed
  8. 15-23-607 · Repealed
  9. 15-23-608 · Repealed
  10. 15-23-609 · Repealed
  11. 15-23-610 · Repealed
  12. 15-23-611 · Repealed
  13. 15-23-612 · Repealed
  14. 15-23-613 · Repealed
  15. 15-23-614 · Repealed
  16. 15-23-615 · Repealed
  17. 15-23-616 · Repealed
  18. 15-23-617 · Through 15-23-620 Reserved
  19. 15-23-621 · Repealed
  20. 15-23-622 · Through 15-23-630 Reserved
  21. 15-23-631 · Repealed
  22. 15-23-701 · Reporting Gross Yield From Coal
  23. 15-23-702 · Entry Of Gross Proceeds In Property Tax Record
  24. 15-23-703 · Taxation Of Gross Proceeds -- Taxable Value For Nontax…
  25. 15-23-704 · Lien Of Tax -- Enforcement Of Payment
  26. 15-23-705 · Repealed
  27. 15-23-706 · Repealed
  28. 15-23-707 · Repealed
  29. 15-23-708 · Suspension Of Collection Of Coal Gross Proceeds Taxes,…
  30. 15-23-709 · Application Of Suspension And Installment Arrangement
  31. 15-23-710 · Through 15-23-714 Reserved
  32. 15-23-715 · New Or Expanding Mines -- Tax Abatement -- Definition
  33. 15-23-716 · Terminated
  34. 15-23-801 · Definitions
  35. 15-23-802 · Metal Mines -- Ad Valorem Taxation -- Reports And Sampling
  36. 15-23-803 · Valuation -- Gross Proceeds
  37. 15-23-804 · Taxation Of Merchantable Value
  38. 15-23-805 · Imputed Value -- Procedure For Metals
  39. 15-23-806 · Lien Of Tax
  40. 15-23-807 · Assessment Procedures
Full table of contents →