Montana § 15-23-701 Reporting Gross Yield From Coal

Montana Statutes

§ 15-23-701 — Reporting Gross Yield From Coal

Montana § 15-23-701

Title 15TAXATION

Ch. 23CENTRALLY ASSESSED PROPERTY

Part 7Coal Gross Proceeds

This text of Montana § 15-23-701 (Reporting Gross Yield From Coal) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-23-701 (2026).

Text

15-23-701 . Reporting gross yield from coal. Each person engaged in mining coal must, on or before March 31 each year, file with the department of revenue a statement of the gross yield from each coal mine owned or worked by the person in the preceding calendar year and the value of the coal. The statement must be in the form prescribed by the department, which may be coordinated with the form used under 15-35-104 and must be verified by an officer of the firm. The statement must include:

(1)the name and address of the owner or lessee or operator of the mine;

(2)the location of the mine;

(3)the tons of coal extracted, treated, and sold from the mine during the tax period;

(4)the gross yield or value in dollars and cents derived from the contract sales price as defined in 15-35-102 .

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15-23-701 . Reporting gross yield from coal. Each person engaged in mining coal must, on or before March 31 each year, file with the department of revenue a statement of the gross yield from each coal mine owned or worked by the person in the preceding calendar year and the value of the coal. The statement must be in the form prescribed by the department, which may be coordinated with the form used under 15-35-104 and must be verified by an officer of the firm. The statement must include:
(1) the name and address of the owner or lessee or operator of the mine;
(2) the location of the mine;
(3) the tons of coal extracted, treated, and sold from the mine during the tax period;
(4) the gross yield or value in dollars and cents derived from the contract sales price as defined in 15-35-102 .

Legislative History

En. 84-1320 by Sec. 9, Ch. 525, L. 1975; amd. Sec. 3, Ch. 156, L. 1977; R.C.M. 1947, 84-1320; (2)En. Sec. 2, Ch. 326, L. 1983; amd. Sec. 44, Ch. 370, L. 1987; amd. Sec. 1, Ch. 433, L. 2009.