Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.25 - NATURAL RESOURCES TAXES
Subchapter 42.25.17 - Coal Severance Tax
Rule 42.25.1708 - IMPUTED VALUATION

(1) When imputing value pursuant to 15-35-107, MCA, the department may use valuation methods which approximate the value of coal at its intended market use, including but not limited to comparable sales, comparable sales adjusted for FOB mine price, or published coal sales indexes. Contract term, tonnage, quality, Btu rating, and any of the appropriate comparability criteria will be considered.

(2) If using comparable sales in computing value, the department will maintain the confidentiality of all comparable contract data and will use contract data provided by the producer in question whenever possible.