Montana Statutes
§ 15-23-804 — Taxation Of Merchantable Value
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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Legislative History
En. 84-7904 by Sec. 10, Ch. 498, L. 1977; R.C.M. 1947, 84-7904; amd. Sec. 104, Ch. 27, Sp. L. November 1993.
Nearby Sections
15
§ 15-23-102
Independent Appraisal Option§ 15-23-105
Apportionment Among Counties§ 15-23-106
Report To The Counties§ 15-23-107
Amended Assessment§ 15-23-108
Rulemaking Authority§ 15-23-109
And 15-23-110 Reserved§ 15-23-111
Centrally Administered Tax-Exempt Property§ 15-23-112
Through 15-23-114 Reserved§ 15-23-115
Interest§ 15-23-116
Statute Of Limitations§ 15-23-201
Renumbered 15-23-204§ 15-23-202
Renumbered 15-23-205