§ 15-37-101 License tax on metal mines
§ 15-37-102 Gross value of metal mine yield — definitions
§ 15-37-103 Rate of tax
§ 15-37-104 Mine operator’s statement of gross value — reports and sampling
§ 15-37-105 Computation and payment of tax
§ 15-37-106 Procedure in case of failure to file statements
§ 15-37-107 Warrant for distraint
§ 15-37-108 Delinquent taxes — penalty and interest
§ 15-37-109 False or erroneous statements — investigation penalty and interest
§ 15-37-110 Review of determination of gross value of product or amount of tax
§ 15-37-111 License tax supplemental
§ 15-37-112 Returns of dissolved corporations
§ 15-37-113 Repealed
§ 15-37-114 Deficiency assessment — review — penalty and interest
§ 15-37-115 Credit for overpayment — interest on overpayment
§ 15-37-116 Statute of limitations
§ 15-37-117 Disposition of metalliferous mines license taxes
§ 15-37-126 Terminated

Terms Used In Montana Code > Title 15 > Chapter 37 > Part 1 - Metalliferous Mines

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fraud: Intentional deception resulting in injury to another.
  • Gross value of product: means the receipts received, as defined in 15-23-801, from all merchantable metals or concentrate containing metals or precious and semiprecious gems and stones extracted or produced each reporting period from any mine or mining property in the state or recovered from the smelting, milling, reduction, or treatment in any manner of ores extracted from the mine or mining property or from tailings resulting from the smelting, reduction, or treatment of the ores. See Montana Code 15-37-102
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Oath: includes an affirmation or declaration. See Montana Code 1-1-201
  • Oath: A promise to tell the truth.
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Property: means real and personal property. See Montana Code 1-1-205
  • Reporting period: means the 6-month period ending June 30 or December 31, as applicable. See Montana Code 15-37-102
  • 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
  • Testify: Answer questions in court.
  • Testify: means every mode of oral statement under oath or affirmation. See Montana Code 1-1-202
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia and the territories. See Montana Code 1-1-201
  • Writing: includes printing. See Montana Code 1-1-203