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  2. U.S. State Codes
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  4. Montana
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  6. Title 15. Taxation
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  8. Chapter 38. Resource Indemn...
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  10. Part 1. General Provisions


Part 1. General Provisions


  • 15-38-101. Short title
  • 15-38-102. Legislative policy
  • 15-38-103. Definitions
  • 15-38-104. Tax on mineral production
  • 15-38-105. Report of gross yield from mines
  • 15-38-106. Payment of tax -- records -- collection of taxes -- refunds
  • 15-38-107. Procedure in case of failure to file statement
  • 15-38-108. Warrant for distraint
  • 15-38-109. Restricted access to records
  • 15-38-110. Deficiency assessment -- review -- penalty and interest
  • 15-38-111. Credit for overpayment -- interest on overpayment
  • 15-38-112. Statute of limitations
  • 15-38-113. Exemption from resource indemnity and ground water assessment tax
  • 15-38-114. through 15-38-120 reserved
  • 15-38-121. Certain royalties exempt
  • 15-38-122. through 15-38-124 reserved
  • 15-38-125. Gross value of product for coal
  • 15-38-126. Gross value of product for talc
  • 15-38-127. Gross value of product for vermiculite
  • 15-38-128. Gross value of product for limestone
  • 15-38-129. Gross value of product for industrial garnets and byproducts
  • 15-38-130. through 15-38-135 reserved
  • 15-38-136. Terminated
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