HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 42.25.512 Prev     Up     Next    
Rule Title: IMPUTED VALUATION
Add to My Favorites
Add to Favorites
Department: REVENUE
Chapter: NATURAL RESOURCES TAXES
Subchapter: Gross Proceeds Tax on Coal Production
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

42.25.512    IMPUTED VALUATION

(1) When imputing value pursuant to 15-35-107, MCA, the department may use valuation methods which approximate the value of the coal, including but not limited to comparable actual arm's-length sales, comparable actual arm's-length sales adjusted to FOB mine price, or published coal sales indexes. Contract term, tonnage, quality, Btu rating, and any other appropriate comparability criteria will be considered.

(2) If using comparable sales in computing value, the department will maintain the confidentiality of all comparable contract data and will use contract data provided by the producer in question whenever possible.

 

History: 15-23-108, MCA; IMP, 15-23-701, 15-23-702, 15-35-107, 15-38-109, MCA; NEW, Eff. 3/7/76; AMD and TRANS, from ARM 42.22.2112, 1986 MAR p. 2079, Eff. 12/27/86; AMD, 1988 MAR p. 1540, Eff. 7/15/88; AMD, 2009 MAR p. 2495, Eff. 12/25/09; AMD, 2013 MAR p. 180, Eff. 2/1/13; AMD, 2017 MAR p. 2204, Eff. 11/25/17.


 

 
MAR Notices Effective From Effective To History Notes
42-2-982 11/25/2017 Current History: 15-23-108, MCA; IMP, 15-23-701, 15-23-702, 15-35-107, 15-38-109, MCA; NEW, Eff. 3/7/76; AMD and TRANS, from ARM 42.22.2112, 1986 MAR p. 2079, Eff. 12/27/86; AMD, 1988 MAR p. 1540, Eff. 7/15/88; AMD, 2009 MAR p. 2495, Eff. 12/25/09; AMD, 2013 MAR p. 180, Eff. 2/1/13; AMD, 2017 MAR p. 2204, Eff. 11/25/17.
42-2-890 2/1/2013 11/25/2017 History: 15-23-108, MCA; IMP, 15-23-701, 15-23-702, 15-35-107, MCA; NEW, Eff. 3/7/76; AMD and TRANS, from ARM 42.22.2112, 1986 MAR p. 2079, Eff. 12/27/86; AMD, 1988 MAR p. 1540, Eff. 7/15/88; AMD, 2009 MAR p. 2495, Eff. 12/25/09; AMD, 2013 MAR p. 180, Eff. 2/1/13.
42-2-811 12/25/2009 2/1/2013 History: 15-23-108, MCA; IMP, 15-23-701, 15-23-702, 15-35-107, MCA; NEW, Eff. 3/7/76; AMD and TRANS, from ARM 42.22.2112, 1986 MAR p. 2079, Eff. 12/27/86; AMD, 1988 MAR p. 1540, Eff. 7/15/88; AMD, 2009 MAR p. 2495, Eff. 12/25/09.
7/15/1988 12/25/2009 History: Sec. 15-23-108 MCA; IMP, Secs. 15-23-701 and 15-23-702 MCA; NEW, Eff. 3/7/76; AMD and TRANS, from ARM 42.22.2112, 1986 MAR p. 2079, Eff. 12/27/86; AMD, 1988 MAR p. 1540, Eff. 7/15/88.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security