(1) A severance tax is imposed on each ton of coal produced in the state in accordance with the following schedule:
Mont. Code Ann. § 15-35-103
Severance tax -- rates imposed
Applied in 3 court decisions — leading case Commonwealth Edison Co. v. Montana (1981)
Most recently applied in 657 F. Supp. 573 - Crow Tribe of Indians v. United States (September 1985)
En. 84-1314 by Sec. 3, Ch. 525, L. 1975; amd
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.