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| Rule: 42.25.1502 | Prev Up Next | |
| Rule Title: APPLICABILITY | ||
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| Department: | REVENUE | |
| Chapter: | NATURAL RESOURCES TAXES | |
| Subchapter: | Resource Indemnity Trust Tax | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.25.1502 APPLICABILITY (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. History: 15-1-201, MCA; IMP, 15-38-105, MCA; NEW, Eff. 4/6/74; AMD, 1982 MAR p. 2178, Eff. 12/31/82; TRANS, from ARM 42.32.102, 2013 MAR p. 180, Eff. 2/1/13. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 42-2-890 | 2/1/2013 | Current | History: 15-1-201, MCA; IMP, 15-38-105, MCA; NEW, Eff. 4/6/74; AMD, 1982 MAR p. 2178, Eff. 12/31/82; TRANS, from ARM 42.32.102, 2013 MAR p. 180, Eff. 2/1/13. |
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