Montana Code 15-35-103. Severance tax — rates imposed
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15-35-103. Severance tax — rates imposed. (1) A severance tax is imposed on each ton of coal produced in the state in accordance with the following schedule:
| Heating quality | Surface | Auger | Underground |
| (Btu per pound of coal): | Mining | Mining | Mining |
| Under 7,000 | 10% of value | 3.75% of value | 3% of value |
| 7,000 and over | 15% of value | 5% of value | 4% of value |
Terms Used In Montana Code 15-35-103
- Produced: means severed from the earth. See Montana Code 15-35-102
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
- Ton: means 2,000 pounds. See Montana Code 15-35-102