Montana Code Annotated (2011)
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15-35-109 - Repealed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
15-35-121 - Penalties for neglect or false statement
15-35-122 - Rulemaking authority