Mont. Code § 15-6-132 : TAXATION — PROPERTY SUBJECT TO TAXATION — CLASSIFICATION —6-132 - Class two property -- description -- taxable percentage

(1) Class two property includes the annual gross proceeds of metal mines.
(2) Class two property is taxed at 3% of its annual gross proceeds, as defined in 15-23-801.

§ 15-6-132, MCA

En. Sec. 2, Ch. 693, L. 1979; amd. Sec. 72, Ch. 11, Sp. L. June 1989.
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