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This is an obsolete version of the rule. Please click on the rule number to view the current version.

42.25.515    IMPUTED VALUATION FOR COAL

(1) For purposes of the coal gross proceeds 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, 1983 MAR p. 1834, Eff. 12/16/83; AMD and TRANS, from ARM 42.22.2115, 1986 MAR p. 2079, Eff. 12/27/86; AMD, 1988 MAR p. 2406, Eff. 11/11/88; AMD, 2009 MAR p. 2495, Eff. 12/25/09.
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