Montana Statutes
§ 15-37-112 — Returns Of Dissolved Corporations
15-37-112 . Returns of dissolved corporations. Every corporation which shall be dissolved or cease to do business in this state during any taxpaying year shall, on or before the date of such dissolution or cessation of business, make all statements, reports, and returns required by law to be made with reference to the carrying on of the business of working or operating any mine or mining property in this state from which gold, silver, copper, lead, or any other metal or metals, precious or semiprecious gems or stones are produced and pay the tax due for such period as it carried on such business. The department of revenue may grant a reasonable extension of time for filing returns upon good cause shown therefor.
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Legislative History
En. Sec. 1, Ch. 11, L. 1941; amd. Sec. 108, Ch. 516, L. 1973; R.C.M. 1947, 84-2016.
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Repealed