42.25.503    FAILURE TO FILE

(1) Any person producing coal in this state must, on or before March 31 each year, file with the department of revenue a coal gross proceeds tax return for coal produced in the preceding calendar year.

(2) Any person refusing or neglecting to file after receipt of demand by the department will have the value of his coal computed by the department for gross proceeds tax purposes according to ARM 42.25.512.

History: Sec. 15-23-108 MCA; IMP, Sec. 15-23-701 MCA; NEW, Eff. 3/7/76; AMD and TRANS, from ARM 42.22.2103, 1986 MAR p. 2079, Eff. 12/27/86; AMD, 1988 MAR p. 1539, Eff. 7/15/88.