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Rule Title: REPORTING REQUIREMENTS
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Department: REVENUE, DEPARTMENT OF
Chapter: NATURAL RESOURCES TAXES
Subchapter: Metalliferous Mines Tax
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.25.101    REPORTING REQUIREMENTS

(1) Each person mining or extracting gold, silver, copper, lead, or other metals from any mine or mining property located within this state shall assay each shipment of ore, concentrate or slimes prior to its leaving the state. These assays shall be provided to the state upon request, and records of all assays taken in conjunction with this rule shall be maintained by the taxpayer for a period of 5 years following the year in which the assays were conducted.

History: Sec. 15-1-201 MCA; IMP, Sec. 15-37-104 MCA; NEW, 1982 MAR p. 2027, Eff. 11/11/82.


 

 
MAR Notices Effective From Effective To History Notes
11/11/1982 Current History: Sec. 15-1-201 MCA; IMP, Sec. 15-37-104 MCA; NEW, 1982 MAR p. 2027, Eff. 11/11/82.
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