§ 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
§ 15-38-121 Certain royalties exempt
§ 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
§ 15-38-136 Terminated

Terms Used In Montana Code > Title 15 > Chapter 38 > Part 1 - General Provisions

  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Department: means department of revenue. See Montana Code 15-38-103
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Gross value of product: means , except as provided in 15-38-125 through 15-38-129, the market value of any merchantable mineral extracted or produced during the taxable year. See Montana Code 15-38-103
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mineral: means any precious stones or gems, gold, silver, copper, coal, lead, petroleum, natural gas, oil, uranium, talc, vermiculite, limestone, or other nonrenewable merchantable products extracted from the surface or subsurface of the state of Montana. See Montana Code 15-38-103
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • 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
  • 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