Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.25 - NATURAL RESOURCES TAXES
Subchapter 42.25.15 - Resource Indemnity Trust Tax
Rule 42.25.1502 - APPLICABILITY
Universal Citation: MT Admin Rules 42.25.1502
Current through Register Vol. 18, September 20, 2024
(1) Minerals which are stockpiled or otherwise placed in storage in the same form as when extracted or produced are not subject to the tax until refined, treated, or sold.
15-1-201, MCA; IMP, 15-38-105, MCA;
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