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Rule Title: RIGHT TO REVIEW RECORDS
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Department: REVENUE
Chapter: NATURAL RESOURCES TAXES
Subchapter: Coal Severance Tax
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.25.1709    RIGHT TO REVIEW RECORDS

(1) The department may examine records of coal companies and their related parties, including contracts for the sale of coal, to determine the price of coal. Records obtained shall be considered confidential.

 

History: 15-35-122, MCA; IMP, 15-35-103, 15-38-109, MCA; NEW, 2017 MAR p. 2204, Eff. 11/25/17.


 

 
MAR Notices Effective From Effective To History Notes
42-2-982 11/25/2017 Current History: 15-35-122, MCA; IMP, 15-35-103, 15-38-109, MCA; NEW, 2017 MAR p. 2204, Eff. 11/25/17.
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