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48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-35-101 Legislative Findings And Declarations Of Purpose
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(1) The legislature finds that although coal is extracted from the earth like metal minerals, there are differences between coal and metal minerals so that they should be classified in different categories for taxation purposes. The legislature finds that although coal can be use…
Mont. Code Ann. § 15-35-102 Definitions
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(Temporary) Definitions. As used in this chapter, the following definitions apply: (1) "Agreement" means a signed contract that is valid under Montana law between a coal mine operator and a purchaser or broker for the sale of coal that is produced in Montana. (2) "Auger mining" m…
Mont. Code Ann. § 15-35-103 Severance Tax -- Rates Imposed
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(1) A severance tax is imposed on each ton of coal produced in the state in accordance with the following schedule: Heating quality Surface Auger Underground (Btu per pound of coal): Mining Mining Mining Under 7,000 10% of value 3.75% of value 3% of value 7,000 and over 15% of va…
Mont. Code Ann. § 15-35-104 Quarterly Statement And Payment Of Tax
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Each coal mine operator shall compute the severance tax due on production for each calendar quarter on forms prescribed by the department. The statement must show the tonnage produced, the average Btu value of the production, the contract sales price received for the production, …