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42.25.1706    IMPUTED VALUATION FOR COAL

(1) For purposes of the coal severance tax, the department may impute the value of coal. The imputed value will represent the value of the coal when the coal is prepared for shipment.

History: 15-35-122, MCA; IMP, 15-35-107, MCA; NEW, 1988 MAR p. 2406, Eff. 11/11/88; AMD, 2000 MAR p. 2988, Eff. 10/27/00; AMD, 2009 MAR p. 2495, Eff. 12/25/09.
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