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48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-39-101 Production Tax Rates Imposed On Bentonite Production
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(1) The production of bentonite is taxed as provided in this section. The tax is distributed as provided in 15-39-110. (2) (a) Except as provided in subsection (3), the tax on bentonite is on the gross yield of bentonite produced, measured in tons before crushing and drying, by t…
Mont. Code Ann. § 15-39-102 Semiannual Payment Of Tax -- Statement -- Authority Of Department
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(1) (a) The bentonite production tax imposed under 15-39-101 and the tax on royalties under 15-39-103 must be paid in semiannual installments for the semiannual periods ending, respectively, June 30 and December 31 of each year, and the amount of the tax for each semiannual perio…
Mont. Code Ann. § 15-39-103 Taxation Of Royalties
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All royalty amounts paid or apportioned in kind to royalty owners for which the statement is made under 15-39-102 are taxed at 15% of the amount paid or apportioned in kind to the royalty owner and are paid as provided in 15-39-102.
Mont. Code Ann. § 15-39-104 Examination Of Statement -- Adjustments -- Delivery Of Notices And Demands
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(1) If the department determines that the amount of tax due is different from the amount reported, the amount of tax computed on the basis of the examination conducted pursuant to 15-39-102 constitutes the tax to be paid. (2) If the tax due exceeds the amount of tax reported as d…