Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.25 - NATURAL RESOURCES TAXES
Subchapter 42.25.11 - Net Proceeds Tax on Miscellaneous Mines
- Rule 42.25.1101 - DEFINITIONS
- Rule 42.25.1102 - NET PROCEEDS TAX RETURN
- Rule 42.25.1103 - VALUATION
- Rule 42.25.1104 - MINING VERSUS NON-MINING PROCESSES
- Rule 42.25.1105 - COMPUTATION OF GROSS VALUE
- Rule 42.25.1106 through 42.25.1110 - Reserved
- Rule 42.25.1111 - TREATMENT OF ROYALTIES
- Rule 42.25.1112 - EXPENSES RELATED TO MACHINERY
- Rule 42.25.1113 - LABOR COSTS
- Rule 42.25.1114 - COSTS OF IMPROVEMENTS AND REPAIRS
- Rule 42.25.1115 - COSTS OF MILLING, SMELTER, AND REDUCTION WORKS
- Rule 42.25.1116 - TRANSPORTATION EXPENSES
- Rule 42.25.1117 - MARKETING, ADMINISTRATIVE, AND OTHER OPERATIONAL COSTS
- Rule 42.25.1118 - GENERAL TREATMENT OF DEDUCTIONS
- Rule 42.25.1119 - SPECIAL DEDUCTIONS
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