Montana Code Annotated
Table of Contents / TITLE 15. TAXATION / CHAPTER 35. COAL SEVERANCE TAX
Part 1. General Provisions
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
15-35-101 - Legislative Findings And Declarations Of Purpose
15-35-102 - Definitions
15-35-103 - Severance Tax – Rates Imposed
15-35-104 - Quarterly Statement And Payment Of Tax
15-35-105 - Penalty And Interest For Delinquent Tax – Waiver
15-35-106 - Annual Testing Of Samples
15-35-107 - When Value Of Coal May Be Imputed – Procedure
15-35-108 - Disposal Of Severance Taxes
15-35-109 - Repealed
15-35-110 - Renumbered 15-35-121
15-35-111 - Renumbered 15-35-122
15-35-112 - Deficiency Assessment – Review – Penalty And Interest
15-35-113 - Credit For Overpayment – Interest On Overpayment
15-35-114 - Statute Of Limitations
15-35-115 - Through 15-35-120 Reserved
15-35-121 - Penalties For Neglect Or False Statement
15-35-122 - Rulemaking Authority