ARM 42.25.103
ARM 42.25.103. MARKET VALUE
Cite as Mont. Admin. R. 42.25.103
(1) The market value for metals produced shall be the price quoted by an established authority or market report at the time the quantity of metals is determinable. No deductions from this price will be allowed. Market value for purposes of this tax is not dependent on the amount of actual cash payment received by the producer.