Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-6-131
Class One Property -- Description -- Taxable Percentage
Official textleg.mt.gov
15-6-131 . Class one property -- description -- taxable percentage.
# (1)
Class one property includes the annual net proceeds of all mines and mining claims except bentonite, coal, and metal mines.
# (2)
Class one property is taxed at 100% of its annual net proceeds after deducting the expenses specified and allowed by 15-23-503 or, for talc, as provided in 15-23-515 or, for vermiculite, as provided in 15-23-516 or, for limestone, as provided in 15-23-517 or, for industrial garnets and associated byproducts, as provided in 15-23-518 .
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In this chapter (40 sections)
- 15-6-104 · Repealed
- 15-6-105 · Repealed
- 15-6-106 · Repealed
- 15-6-107 · Repealed
- 15-6-108 · Repealed
- 15-6-109 · Repealed
- 15-6-110 · Repealed
- 15-6-111 · Repealed
- 15-6-112 · Repealed
- 15-6-113 · Repealed
- 15-6-114 · Repealed
- 15-6-115 · Repealed
- 15-6-116 · Repealed
- 15-6-117 · Repealed
- 15-6-118 · Repealed
- 15-6-119 · Repealed
- 15-6-120 · Repealed
- 15-6-121 · Repealed
- 15-6-122 · Business Equipment Tax On Business Personal Property
- 15-6-123 · Through 15-6-130 Reserved
- 15-6-131 · Class One Property -- Description -- Taxable Percentage
- 15-6-132 · Class Two Property -- Description -- Taxable Percentage
- 15-6-133 · Class Three Property -- Description -- Taxable Percentage
- 15-6-134 · Class Four Property -- Description -- Taxable Percentage --…
- 15-6-135 · Class Five Property -- Description -- Taxable Percentage --…
- 15-6-136 · Repealed
- 15-6-137 · Class Seven Property -- Description -- Taxable Percentage
- 15-6-138 · Class Eight Property -- Description -- Taxable Percentage
- 15-6-139 · Repealed
- 15-6-140 · Repealed
- 15-6-141 · Class Nine Property -- Description -- Taxable Percentage
- 15-6-142 · Repealed
- 15-6-143 · Class Ten Property -- Description -- Taxable Percentage
- 15-6-144 · Repealed
- 15-6-145 · Class Twelve Property -- Description -- Taxable Percentage
- 15-6-146 · Repealed
- 15-6-147 · Repealed
- 15-6-148 · Repealed
- 15-6-149 · Repealed
- 15-6-150 · Repealed