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U.S. State Codes
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Montana
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Title 15. Taxation
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Chapter 35. Coal Severance Tax
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Part 1. General Provisions
Part 1. General Provisions
15-35-101. Legislative findings and declarations of purpose
15-35-102. Definitions
15-35-103. Severance tax -- rates imposed
15-35-104. Quarterly statement and payment of tax
15-35-105. Penalty and interest for delinquent tax -- waiver
15-35-106. Annual testing of samples
15-35-107. When value of coal may be imputed -- procedure
15-35-108. Disposal of severance taxes
15-35-109. Repealed
15-35-110. Renumbered 15-35-121
15-35-111. Renumbered 15-35-122
15-35-112. Deficiency assessment -- review -- penalty and interest
15-35-113. Credit for overpayment -- interest on overpayment
15-35-114. Statute of limitations
15-35-115. through 15-35-120 reserved
15-35-121. Penalties for neglect or false statement
15-35-122. Rulemaking authority