Montana Code Annotated
Table of Contents / TITLE 15. TAXATION / CHAPTER 38. RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT
Part 1. General Provisions
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
15-38-101 - Short Title
15-38-102 - Legislative Policy
15-38-103 - Definitions
15-38-104 - Tax On Mineral Production
15-38-105 - Report Of Gross Yield From Mines
15-38-106 - Payment Of Tax – Records – Collection Of Taxes – Refunds
15-38-107 - Procedure In Case Of Failure To File Statement
15-38-108 - Warrant For Distraint
15-38-109 - Restricted Access To Records
15-38-110 - Deficiency Assessment – Review – Penalty And Interest
15-38-111 - Credit For Overpayment – Interest On Overpayment
15-38-112 - Statute Of Limitations
15-38-113 - Exemption From Resource Indemnity And Ground Water Assessment Tax
15-38-114 - Through 15-38-120 Reserved
15-38-121 - Certain Royalties Exempt
15-38-122 - Through 15-38-124 Reserved
15-38-125 - Gross Value Of Product For Coal
15-38-126 - Gross Value Of Product For Talc
15-38-127 - Gross Value Of Product For Vermiculite
15-38-128 - Gross Value Of Product For Limestone
15-38-129 - Gross Value Of Product For Industrial Garnets And Byproducts
15-38-130 - Through 15-38-135 Reserved
15-38-136 - Terminated