Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-23-702 — Entry Of Gross Proceeds In Property Tax Record
15-23-702 . Entry of gross proceeds in property tax record. On or before July 1 each year, the department shall enter the valuation of the gross proceeds of coal mines in the property tax record for each county in which the mines are located.
Source: official text