GroundRules
← Search the law
Montana · Through Montana Code Annotated 2025

15-23-212: Annual report.

Read at publisher ↗
Where this section sits in the code
  1. TITLE 15. TAXATION
  2. CHAPTER 23. CENTRALLY ASSESSED PROPERTY
  3. Part 2. Railroads

Each railroad car company shall, annually and within the time requirements of 15-23-103(3) and (5), file with the department of revenue a report, signed and sworn to by one of its designated officers, that provides the following information as of the preceding December 31:

(1) the name and nature of the business of the company;

(2) the number, kind, acquisition cost, date of acquisition, and name of owner of its private railroad cars;

(3) the cost of additions and betterment, special equipment, racks, protective equipment, or any other modification or improvement to a car since acquisition;

(4) the total car miles traveled, loaded and unloaded, within the state during the calendar year preceding the date of filing;

(5) the total car miles traveled, loaded and unloaded, within and outside of the state during the calendar year preceding the date of filing;

(6) the average number of miles traveled by each class of car during the year;

(7) the description and location of real and personal property that is owned by the railroad car company and that is subject to taxation within this state; and

(8) any other facts the department may require.

Collected 2026-09-14T04:47:00Z. Source file · JSON

Browse this collection