Montana § 15-23-805 Imputed Value -- Procedure For Metals

Montana Statutes

§ 15-23-805 — Imputed Value -- Procedure For Metals

Montana § 15-23-805

Title 15TAXATION

Ch. 23CENTRALLY ASSESSED PROPERTY

Part 8Metal Mines Gross Proceeds

This text of Montana § 15-23-805 (Imputed Value -- Procedure For Metals) 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. § 15-23-805 (2026).

Text

15-23-805 . Imputed value -- procedure for metals. If there is no sale or the sale is by an agreement not at arm's length or no statement is filed, the department shall impute the merchantable value of the metal. When imputing value, the department shall consider all appropriate market information available. When the imputed value is contested in any proceedings, the burden of proof is with the contesting party.

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15-23-805 . Imputed value -- procedure for metals. If there is no sale or the sale is by an agreement not at arm's length or no statement is filed, the department shall impute the merchantable value of the metal. When imputing value, the department shall consider all appropriate market information available. When the imputed value is contested in any proceedings, the burden of proof is with the contesting party.