General Provisions

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Coal Severance Tax
  5. General Provisions

Checkout our iOS App for a better way to browser and research.

Section
15-35-101

Legislative findings and declarations of purpose

Section
15-35-102

Definitions

Section
15-35-103

Severance tax -- rates imposed

Section
15-35-104

Quarterly statement and payment of tax

Section
15-35-105

Penalty and interest for delinquent tax -- waiver

Section
15-35-106

Annual testing of samples

Section
15-35-107

When value of coal may be imputed -- procedure

Section
15-35-108

Disposal of severance taxes

Section
15-35-109

Repealed

Section
15-35-110

Renumbered 15-35-121

Section
15-35-111

Renumbered 15-35-122

Section
15-35-112

Deficiency assessment -- review -- penalty and interest

Section
15-35-113

Credit for overpayment -- interest on overpayment

Section
15-35-114

Statute of limitations

Section
15-35-115. through 15-35-120

reserved

Section
15-35-121

Penalties for neglect or false statement

Section
15-35-122

Rulemaking authority