{"data":{"id":"us-mt/15-6-208","jurisdiction":"us-mt","citation":"15-6-208","heading":"Mineral exemptions -- small coal or metal mines producer -- travertine -- bentonite.","body":"(1) One-half of the contract sales price of coal sold by a coal producer who extracts less than 50,000 tons of coal in a calendar year is exempt from taxation.\n(2) Metal mines producing less than 20,000 tons of ore in a taxable year are exempt from property taxation on one-half of the merchantable value.\n(3) The first 1,000 tons of travertine and building stone extracted from a mine in a tax year are exempt from property taxation.\n(4) Bentonite extracted from a mine is exempt from property taxation.","path":["TITLE 15. TAXATION","CHAPTER 6. PROPERTY SUBJECT TO TAXATION","Part 2. Tax-Exempt Property"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0060/part_0020/section_0080/0150-0060-0020-0080.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:42Z","sha256":"83ca3780ab85cfdbcc0bb99a104a57c84a38251e9b6519067967a788b9e6be62","source_id":"us-mt","stale":false,"prev":"us-mt/15-6-207","next":"us-mt/15-6-209"},"notice":"GroundRules: Original legal text. Not legal advice."}