Montana § 15-23-701 - Reporting Gross Yield From Coal
Full text of Montana Montana Code Annotated § 15-23-701 — Reporting Gross Yield From Coal, with citation guidance and answers to common questions.
§ 15-23-701. Reporting Gross Yield From Coal
Reporting gross yield from coal. Each person engaged in mining coal must, on or before March 31 each year, file with the department of revenue a statement of the gross yield from each coal mine owned or worked by the person in the preceding calendar year and the value of the coal. The statement must be in the form prescribed by the department, which may be coordinated with the form used under 15-35-104 and must be verified by an officer of the firm. The statement must include: (1) the name and address of the owner or lessee or operator of the mine; (2) the location of the mine; (3) the tons of coal extracted, treated, and sold from the mine during the tax period; (4) the gross yield or value in dollars and cents derived from the contract sales price as defined in 15-35-102 .
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-23-701
What does Montana Code Annotated § 15-23-701 cover?
Section 15-23-701 ("Reporting Gross Yield From Coal") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-23-701?
A common citation format is "Montana Code Annotated § 15-23-701" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-23-701 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.