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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-6-208

Mineral Exemptions -- Small Coal Or Metal Mines Producer -- Travertine -- Bentonite

Official textleg.mt.gov

15-6-208 . Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite.

# (1)

One-half of the contract sales price of coal sold by a coal producer who extracts less than 50,000 tons of coal in a calendar year is exempt from taxation.

# (2)

Metal mines producing less than 20,000 tons of ore in a taxable year are exempt from property taxation on one-half of the merchantable value.

# (3)

The first 1,000 tons of travertine and building stone extracted from a mine in a tax year are exempt from property taxation.

# (4)

Bentonite extracted from a mine is exempt from property taxation.

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In this chapter (40 sections)
  1. 15-6-155 · Repealed
  2. 15-6-156 · Class Thirteen Property -- Description -- Taxable Percentage
  3. 15-6-157 · Class Fourteen Property -- Description -- Taxable Percentage
  4. 15-6-158 · Class Fifteen Property -- Description -- Taxable Percentage
  5. 15-6-159 · Class Sixteen Property -- Description -- Taxable Percentage
  6. 15-6-160 · And 15-6-161 Reserved
  7. 15-6-162 · Class Seventeen Property -- Description -- Taxable Percentage
  8. 15-6-163 · Class Eighteen Property -- Description -- Taxable Percentage
  9. 15-6-164 · Through 15-6-190 Reserved
  10. 15-6-191 · Repealed
  11. 15-6-192 · Repealed
  12. 15-6-193 · Repealed
  13. 15-6-194 · Rules
  14. 15-6-201 · Governmental, Charitable, And Educational Categories --…
  15. 15-6-202 · Freeport Merchandise And Business Inventories Exemption --…
  16. 15-6-203 · Veterans' Exemptions -- Clubhouse -- Land -- Incompetent…
  17. 15-6-204 · Money And Credits Exemption
  18. 15-6-205 · State Water Conservation Projects Exempt
  19. 15-6-206 · Irrigation And Drainage Facilities -- When Exempt
  20. 15-6-207 · Agricultural Producer Exemptions -- Products -- Unused Beet…
  21. 15-6-208 · Mineral Exemptions -- Small Coal Or Metal Mines Producer --…
  22. 15-6-209 · Community Services Buildings Exempt
  23. 15-6-210 · Repealed
  24. 15-6-211 · Repealed
  25. 15-6-212 · Repealed
  26. 15-6-213 · Down-Hole Equipment In Oil And Gas Wells Exempt
  27. 15-6-214 · Terminated
  28. 15-6-215 · Exemption For Motion Picture And Television Commercial…
  29. 15-6-216 · Exemption Of Improvements Made To Commercial Buildings To…
  30. 15-6-217 · Exemption For Vehicle Of Certain Health Care Professionals
  31. 15-6-218 · Intangible Personal Property Exemption
  32. 15-6-219 · Personal And Other Property Exemptions
  33. 15-6-220 · Agricultural Processing Facilities Exemption
  34. 15-6-221 · Exemption For Rental Housing Providing Affordable Housing To…
  35. 15-6-222 · Repealed
  36. 15-6-223 · Timber Exemption
  37. 15-6-224 · Nonfossil Energy Generation
  38. 15-6-225 · Small Electrical Generation Equipment Exemption
  39. 15-6-226 · Terminated
  40. 15-6-227 · Property On Railroad Land Leased By Nonprofit Organizations
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