General Provisions

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Resource Indemnity Trust and Ground Water Assessment
  5. General Provisions

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Section
15-38-101

Short title

Section
15-38-102

Legislative policy

Section
15-38-103

Definitions

Section
15-38-104

Tax on mineral production

Section
15-38-105

Report of gross yield from mines

Section
15-38-106

Payment of tax -- records -- collection of taxes -- refunds

Section
15-38-107

Procedure in case of failure to file statement

Section
15-38-108

Warrant for distraint

Section
15-38-109

Restricted access to records

Section
15-38-110

Deficiency assessment -- review -- penalty and interest

Section
15-38-111

Credit for overpayment -- interest on overpayment

Section
15-38-112

Statute of limitations

Section
15-38-113

Exemption from resource indemnity and ground water assessment tax

Section
15-38-114. through 15-38-120

reserved

Section
15-38-121

Certain royalties exempt

Section
15-38-122. through 15-38-124

reserved

Section
15-38-125

Gross value of product for coal

Section
15-38-126

Gross value of product for talc

Section
15-38-127

Gross value of product for vermiculite

Section
15-38-128

Gross value of product for limestone

Section
15-38-129

Gross value of product for industrial garnets and byproducts

Section
15-38-130. through 15-38-135

reserved

Section
15-38-136

Terminated