Montana Statutes
§ 15-23-806 — Lien Of Tax
Montana § 15-23-806
JurisdictionMontana
Title 15TAXATION
Ch. 23CENTRALLY ASSESSED PROPERTY
Part 8Metal Mines Gross Proceeds
This text of Montana § 15-23-806 (Lien Of Tax) 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. § 15-23-806 (2026).
Text
15-23-806 . Lien of tax. The tax or penalty on gross proceeds is a lien upon the mine from which the metal is extracted and is a prior lien upon all owned or leased personal property and improvements used in extracting the ore or metal. The tax shall be collected in the manner provided in chapters 16, 17, and 18 of this title.
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Legislative History
En. 84-7906 by Sec. 12, Ch. 498, L. 1977; R.C.M. 1947, 84-7906; amd. Sec. 12, Ch. 581, L. 1979.
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 15-23-205Cite This Page — Counsel Stack
Bluebook (online)
Montana § 15-23-806, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/23/15-23-806.