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48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-23-804 Taxation Of Merchantable Value
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The department shall prepare from the reported valuation a tax roll that must be transmitted to the county treasurer on or before September 15 each year. The county treasurer shall proceed to give full notice to each metal producer and to collect the taxes due at the times provid…
Mont. Code Ann. § 15-23-805 Imputed Value -- Procedure For Metals
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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 valu…
Mont. Code Ann. § 15-23-806 Lien Of Tax
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The tax or penalty on gross proceeds is a lien upon the mine from which the metal is extracted and is a prior lien upon all owned or leased personal property and improvements used in extracting the ore or metal. The tax shall be collected in the manner provided in chapters 16, 17…
Mont. Code Ann. § 15-23-807 Assessment Procedures
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The gross proceeds of metal mines shall be assessed under the provisions of 15-23-101 through 15-23-107.