ARM 42.25.515

ARM 42.25.515. IMPUTED VALUATION FOR COAL

SupersededLast amended: 2009Length: 34 wordsOfficial source

Cite as Mont. Admin. R. 42.25.515

(1) For purposes of the coal gross proceeds tax, the department may impute the value of coal. The imputed value will represent the value of the coal when the coal is prepared for shipment.
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