Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-23-803
Valuation -- Gross Proceeds
Official textleg.mt.gov
15-23-803 . Valuation -- gross proceeds. On or before July 1 each year, the department shall determine the merchantable value of all metal production from the previous calendar year. The department shall record the merchantable value in the property tax record after subtracting the portion of the proceeds exempt from property taxation.
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In this chapter (40 sections)
- 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- 15-23-601 · Repealed
- 15-23-602 · Repealed
- 15-23-603 · Repealed
- 15-23-604 · Repealed
- 15-23-605 · Repealed
- 15-23-606 · Repealed
- 15-23-607 · Repealed
- 15-23-608 · Repealed
- 15-23-609 · Repealed
- 15-23-610 · Repealed
- 15-23-611 · Repealed
- 15-23-612 · Repealed
- 15-23-613 · Repealed
- 15-23-614 · Repealed
- 15-23-615 · Repealed
- 15-23-616 · Repealed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- 15-23-621 · Repealed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
- 15-23-631 · Repealed
- 15-23-701 · Reporting Gross Yield From Coal
- 15-23-702 · Entry Of Gross Proceeds In Property Tax Record
- 15-23-703 · Taxation Of Gross Proceeds -- Taxable Value For Nontax…
- 15-23-704 · Lien Of Tax -- Enforcement Of Payment
- 15-23-705 · Repealed
- 15-23-706 · Repealed
- 15-23-707 · Repealed
- 15-23-708 · Suspension Of Collection Of Coal Gross Proceeds Taxes,…
- 15-23-709 · Application Of Suspension And Installment Arrangement
- 15-23-710 · Through 15-23-714 Reserved
- 15-23-715 · New Or Expanding Mines -- Tax Abatement -- Definition
- 15-23-716 · Terminated
- 15-23-801 · Definitions
- 15-23-802 · Metal Mines -- Ad Valorem Taxation -- Reports And Sampling
- 15-23-803 · Valuation -- Gross Proceeds
- 15-23-804 · Taxation Of Merchantable Value
- 15-23-805 · Imputed Value -- Procedure For Metals
- 15-23-806 · Lien Of Tax
- 15-23-807 · Assessment Procedures