Montana § 15-37-204 - Quarterly Return

Full text of Montana Montana Code Annotated § 15-37-204 — Quarterly Return, with citation guidance and answers to common questions.

§ 15-37-204. Quarterly Return

Quarterly return. (1) Each and every person must, within 30 days after the end of each quarter, make out on forms prescribed by the department of revenue and deliver to the department a statement showing the total number of tons of concentrates of vermiculite, perlite, kerrite, maconite, or any other micaceous minerals mined or produced by such person during each month of such quarter and during the whole quarter and such other information as the department may require, together with the total amount due to the state as license taxes for such quarter, and must, within such 30 days and at the same time such statement is delivered to the department, pay to the department the amount of the license taxes shown by such statement to be due to the state for the quarter for which such statement is made. (2) Any person engaged in carrying on such business at more than one place or operating more than one mine in this state may include all thereof in one statement. (3) The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown therefor.

Frequently Asked Questions About Montana § 15-37-204

What does Montana Code Annotated § 15-37-204 cover?

Section 15-37-204 ("Quarterly Return") 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 § 15-37-204?

A common citation format is "Montana Code Annotated § 15-37-204" (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 § 15-37-204 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.