Toggle navigation
MCA Contents
Search
Help
MCA Contents
TITLE 15
CHAPTER 35
Part 1
Montana Code Annotated 2023
TITLE 15. TAXATION
CHAPTER 35. COAL SEVERANCE TAX
Part 1. General Provisions
15-35-101
Legislative findings and declarations of purpose
15-35-102
Definitions
15-35-103
Severance tax -- rates imposed
15-35-104
Quarterly statement and payment of tax
15-35-105
Penalty and interest for delinquent tax -- waiver
15-35-106
Annual testing of samples
15-35-107
When value of coal may be imputed -- procedure
15-35-108
Disposal of severance taxes
15-35-109
Repealed
15-35-110
Renumbered 15-35-121
15-35-111
Renumbered 15-35-122
15-35-112
Deficiency assessment -- review -- penalty and interest
15-35-113
Credit for overpayment -- interest on overpayment
15-35-114
Statute of limitations
15-35-115
through 15-35-120 reserved
15-35-121
Penalties for neglect or false statement
15-35-122
Rulemaking authority