Montana § 15-23-804 Taxation Of Merchantable Value

Montana Statutes

§ 15-23-804 — Taxation Of Merchantable Value

Montana § 15-23-804

Title 15TAXATION

Ch. 23CENTRALLY ASSESSED PROPERTY

Part 8Metal Mines Gross Proceeds

This text of Montana § 15-23-804 (Taxation Of Merchantable Value) 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. § 15-23-804 (2026).

Text

15-23-804 . Taxation of merchantable value. The department shall prepare from the reported valuation a tax roll that must be transmitted to the county treasurer on or before September 15 each year. The county treasurer shall proceed to give full notice to each metal producer and to collect the taxes due at the times provided for in 15-16-102 , and any delinquencies in the payment of the taxes are subject to the interest and penalties provided for in 15-16-102 .

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15-23-804 . Taxation of merchantable value. The department shall prepare from the reported valuation a tax roll that must be transmitted to the county treasurer on or before September 15 each year. The county treasurer shall proceed to give full notice to each metal producer and to collect the taxes due at the times provided for in 15-16-102 , and any delinquencies in the payment of the taxes are subject to the interest and penalties provided for in 15-16-102 .