1. MCA Contents
  2. TITLE 15
  3. CHAPTER 6
  4. Part 1
  5. 15-6-132 Class two property -- description -- taxable percentage

TITLE 15. TAXATION

CHAPTER 6. PROPERTY SUBJECT TO TAXATION

Part 1. Classification

Class Two Property -- Description -- Taxable Percentage

15-6-132. Class two property -- description -- taxable percentage. (1) Class two property includes the annual gross proceeds of metal mines.

(2) Class two property is taxed at 3% of its annual gross proceeds, as defined in 15-23-801.

History: En. Sec. 2, Ch. 693, L. 1979; amd. Sec. 72, Ch. 11, Sp. L. June 1989.