1. MCA Contents
  2. TITLE 15
  3. CHAPTER 59
  4. Part 1
  5. 15-59-104 Manufacturers to keep records

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 59. CEMENT TAXES

Part 1. Cement and Gypsum Producers

Manufacturers To Keep Records

15-59-104. Manufacturers to keep records. Each person subject to 15-59-102 shall keep a record in the form required by the department of all cement, gypsum, gypsum plaster, stucco, wallboard, land plaster, or other products of cement or gypsum manufactured or produced by the person in this state. The records must at all times during business hours be subject to inspection by the department.

History: En. Sec. 5, Ch. 15, Ex. L. 1921; re-en. Sec. 2360, R.C.M. 1921; re-en. Sec. 2360, R.C.M. 1935; amd. Sec. 5, Ch. 192, L. 1945; amd. Sec. 40, Ch. 516, L. 1973; R.C.M. 1947, 84-1206; amd. Sec. 125, Ch. 27, Sp. L. November 1993.