Montana Statutes
§ 15-37-102 — Gross Value Of Metal Mine Yield -- Definitions
15-37-102 . Gross value of metal mine yield -- definitions. As used in this part, the following definitions apply:
(1)"Gross value of product" means the receipts received, as defined in 15-23-801 , from all merchantable metals or concentrate containing metals or precious and semiprecious gems and stones extracted or produced each reporting period from any mine or mining property in the state or recovered from the smelting, milling, reduction, or treatment in any manner of ores extracted from the mine or mining property or from tailings resulting from the smelting, reduction, or treatment of the ores.
(2)"Reporting period" means the 6-month period ending June 30 or December 31, as applicable.
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Legislative History
En. Sec. 3, Initiative No. 28, 1925; re-en. Sec. 2344.3, R.C.M. 1935; amd. Sec. 101, Ch. 516, L. 1973; amd. Sec. 4, Ch. 156, L. 1977; R.C.M. 1947, 84-2003; amd. Sec. 1, Ch. 227, L. 1983; amd. Sec. 1, Ch. 128, L. 1989; amd. Sec. 2, Ch. 672, L. 1989; amd. Sec. 1, Ch. 19, Sp. L. August 2002; amd. Sec. 20, Ch. 594, L. 2005.
Nearby Sections
15
§ 15-37-101
License Tax On Metal Mines§ 15-37-103
Rate Of Tax§ 15-37-105
Computation And Payment Of Tax§ 15-37-107
Warrant For Distraint§ 15-37-108
Delinquent Taxes -- Penalty And Interest§ 15-37-111
License Tax Supplemental§ 15-37-112
Returns Of Dissolved Corporations§ 15-37-113
Repealed