Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.25 - NATURAL RESOURCES TAXES
Subchapter 42.25.1 - Metalliferous Mines Tax
Rule 42.25.101 - REPORTING REQUIREMENTS
Universal Citation: MT Admin Rules 42.25.101
Current through Register Vol. 24, December 20, 2024
(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.
Sec. 15-1-201 MCA; IMP, Sec. 15-37-104 MCA;
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