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 § 15-35-109— Repealed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