Montana Statutes
§ 15-6-132 — Class Two Property -- Description -- Taxable Percentage
15-6-132 . Class two property -- description -- taxable percentage.
(1)Class two property includes the annual gross proceeds of metal mines.
(2)Class two property is taxed at 3% of its annual gross proceeds, as defined in 15-23-801 .
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Legislative History
En. Sec. 2, Ch. 693, L. 1979; amd. Sec. 72, Ch. 11, Sp. L. June 1989.