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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-805

Imputed Value -- Procedure For Metals

Official textleg.mt.gov

15-23-805 . Imputed value -- procedure for metals. If there is no sale or the sale is by an agreement not at arm's length or no statement is filed, the department shall impute the merchantable value of the metal. When imputing value, the department shall consider all appropriate market information available. When the imputed value is contested in any proceedings, the burden of proof is with the contesting party.

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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  2. 15-23-601 · Repealed
  3. 15-23-602 · Repealed
  4. 15-23-603 · Repealed
  5. 15-23-604 · Repealed
  6. 15-23-605 · Repealed
  7. 15-23-606 · Repealed
  8. 15-23-607 · Repealed
  9. 15-23-608 · Repealed
  10. 15-23-609 · Repealed
  11. 15-23-610 · Repealed
  12. 15-23-611 · Repealed
  13. 15-23-612 · Repealed
  14. 15-23-613 · Repealed
  15. 15-23-614 · Repealed
  16. 15-23-615 · Repealed
  17. 15-23-616 · Repealed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  19. 15-23-621 · Repealed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  21. 15-23-631 · Repealed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  26. 15-23-705 · Repealed
  27. 15-23-706 · Repealed
  28. 15-23-707 · Repealed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 →