§ 15-23-701 Reporting gross yield from coal
§ 15-23-702 Entry of gross proceeds in property tax record
§ 15-23-703 Taxation of gross proceeds — taxable value for nontax purposes
§ 15-23-704 Lien of tax — enforcement of payment
§ 15-23-705 Repealed
§ 15-23-706 Repealed
§ 15-23-707 Repealed
§ 15-23-708 Suspension of collection of coal gross proceeds taxes, interest, and penalties — local government discretion — payment plan
§ 15-23-709 Application of suspension and installment arrangement
§ 15-23-715 New or expanding mines — tax abatement — definition
§ 15-23-716 Terminated

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Terms Used In Montana Code > Title 15 > Chapter 23 > Part 7 - Coal Gross Proceeds

  • Contract: A legal written agreement that becomes binding when signed.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Personal property: All property that is not real property.
  • Personal property: means money, goods, chattels, things in action, and evidences of debt. See Montana Code 1-1-205
  • Property: means real and personal property. See Montana Code 1-1-205
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201