Terms Used In Montana Code > Title 15 > Chapter 35 - Coal Severance Tax

• Agreement: means a signed contract that is valid under Montana law between a coal mine operator and a purchaser or broker for the sale of coal that is produced in Montana. See Montana Code 15-35-102
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Auger mining: means the method of recovering coal by boring with an auger into a coal bed prepared by strip-mining excavations or in naturally sloping terrain. See Montana Code 15-35-102
• Broker: means any person who resells Montana coal. See Montana Code 15-35-102
• Coal washing: means any treatment to remove impurities from underground mined coal. See Montana Code 15-35-102
• Contract sales price: means either the price of coal extracted and prepared for shipment f. See Montana Code 15-35-102
• Energy conversion process: includes any process by which coal in the solid state is transformed into slurry, gas, electrical energy, or any other form of energy. See Montana Code 15-35-102
• 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.
• Individual: means a human being. See Montana Code 2-6-1501
• Person: means an individual, a partnership, a corporation, an association, or a public organization of any character. See Montana Code 2-6-1501
• Personal information: means a first name or first initial and last name in combination with any one or more of the following data elements when the name and data elements are not encrypted:

  (i)a social security number;

  (ii)a driver's license number, an identification card number issued pursuant to 61-12-501, a tribal identification number or enrollment number, or a similar identification number issued by any state, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Virgin Islands, or American Samoa;

  (iii)an account number or credit or debit card number in combination with any required security code, access code, or password that would permit access to a person's financial account;

  (iv)medical record information as defined in 33-19-104;

  (v)a taxpayer identification number; or

  (vi)an identity protection personal identification number issued by the United States internal revenue service. See Montana Code 2-6-1501

• Prepared for shipment: includes but is not limited to services such as in-mine movement, crushing, sizing, screening, storing, mixing, loading, treatment with substances including chemicals or oils, and other preparation of the coal for disposition. See Montana Code 15-35-102
• Produced: means severed from the earth. See Montana Code 15-35-102
• Purchaser: means a person who purchases or contracts to purchase Montana coal directly from a coal mine operator or indirectly from a broker and who utilizes that coal in any industrial, commercial, or energy conversion process. See Montana Code 15-35-102
• State agency: means an agency, authority, board, bureau, college, commission, committee, council, department, hospital, institution, office, university, or other instrumentality of the legislative or executive branch of state government. See Montana Code 2-6-1501
• Taxes paid on production: includes any tax paid to the federal, state, or local governments upon the quantity of coal produced as a function of either the volume or the value of production and does not include any tax upon the value of mining equipment, machinery, or buildings and lands, any tax upon a person's net income derived in whole or in part from the sale of coal, or any license fee. See Montana Code 15-35-102
• Third party: means :

  (a)a person with a contractual obligation to perform a function for a state agency; or

  (b)a state agency with a contractual or other obligation to perform a function for another state agency. See Montana Code 2-6-1501

• Ton: means 2,000 pounds. See Montana Code 15-35-102