Montana Code 15-6-132. Class two property — description — taxable percentage
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15-6-132. Class two property — description — taxable percentage. (1) Class two property includes the annual gross proceeds of metal mines.
Terms Used In Montana Code 15-6-132
- Property: means real and personal property. See Montana Code 1-1-205
(2)Class two property is taxed at 3% of its annual gross proceeds, as defined in 15-23-801.