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TITLE 15
CHAPTER 38
Part 1
Montana Code Annotated 2023
TITLE 15. TAXATION
CHAPTER 38. RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT
Part 1. General Provisions
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
15-38-114
through 15-38-120 reserved
15-38-121
Certain royalties exempt
15-38-122
through 15-38-124 reserved
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
15-38-130
through 15-38-135 reserved
15-38-136
Terminated