Montana Code Annotated 1997

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Table of Contents


TITLE 15. TAXATION
CHAPTER 35. COAL SEVERANCE TAX

Part 1. General Provisions

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15-35-101. Legislative findings and declarations of purpose.
15-35-102. (Temporary) Definitions.
15-35-103. (Temporary) Severance tax -- rates imposed.
15-35-104. Quarterly statement and payment of tax.
15-35-105. Penalty for delinquent tax.
15-35-106. Annual testing of samples.
15-35-107. When value of coal may be imputed -- procedure.
15-35-108. Disposal of severance taxes.
15-35-109. Repealed.
15-35-110. Renumbered 15-35-111. Renumbered 15-35-112. Deficiency assessment -- review -- interest.
15-35-113. Credit for overpayment -- interest on overpayment.
15-35-114. Statute of limitations.
15-35-115. through 15-35-120 reserved.
15-35-121. Penalties for neglect or false statement.
15-35-122. Rulemaking authority.