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| Rule: 42.25.102 | Prev Up Next | |
| Rule Title: AVERAGE PRICE QUOTATIONS | ||
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| Department: | REVENUE, DEPARTMENT OF | |
| Chapter: | NATURAL RESOURCES TAXES | |
| Subchapter: | Metalliferous Mines Tax | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.25.102 AVERAGE PRICE QUOTATIONS (1) The average price during the calendar quarter referred to in 15-37-102 MCA, is a weighted average as opposed to an arithmetic average of daily prices for each day of the quarter. The quarterly gross value will be determined by multiplying the quantity of each metal produced in each lot by the prevailing price per unit on the day the quantity is determined. In most instances this computation is reflected on the smelter returns. History: Sec. 15-1-201 MCA; IMP, Sec. 15-37-102 MCA; NEW, 1988 MAR p. 1815, Eff. 8/12/88. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 8/12/1988 | Current | History: Sec. 15-1-201 MCA; IMP, Sec. 15-37-102 MCA; NEW, 1988 MAR p. 1815, Eff. 8/12/88. |
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