§ 15-39-101 Production tax rates imposed on bentonite production
§ 15-39-102 Semiannual payment of tax — statement — authority of department
§ 15-39-103 Taxation of royalties
§ 15-39-104 Examination of statement — adjustments — delivery of notices and demands
§ 15-39-105 Penalties and interest for violation
§ 15-39-106 Authority to collect delinquent taxes
§ 15-39-107 Interest on deficiency — penalty
§ 15-39-108 Limitations
§ 15-39-109 Credit or refund for overpayment — refund from county — interest on overpayment
§ 15-39-110 Distribution of taxes
§ 15-39-111 Administration — rules

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Terms Used In Montana Code > Title 15 > Chapter 39 > Part 1 - General Provisions

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Knowingly: means only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See Montana Code 1-1-204
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • 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
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Writing: includes printing. See Montana Code 1-1-203