Rule 42.25.512 - IMPUTED VALUATION(1) When imputing value pursuant to 15-35-107, MCA, the department may use valuation methods which approximate the value of the coal at its intended market use, including but not limited to comparable sales, comparable sales adjusted to FOB mine price, or published coal sales indexes. Contract term, tonnage, quality, Btu rating, and any other appropriate comparability criteria will be considered.(2) If using comparable sales in computing value, the department will maintain the confidentiality of all comparable contract data and will use contract data provided by the producer in question whenever possible.Mont. Admin. r. 42.25.512
NEW, Eff. 3/7/76; AMD and TRANS, from ARM 42.22.2112, 1986 MAR p. 2079, Eff. 12/27/86; AMD, 1988 MAR p. 1540, Eff. 7/15/88; AMD, 2009 MAR p. 2495, Eff. 12/25/09; AMD, 2013 MAR p. 180, Eff. 2/1/13; AMD, 2017 MAR p. 2204, Eff. 11/25/2017AUTH: 15-23-108, MCA; IMP: 15-23-701, 15-23-702, 15-35-107, 15-38-109, MCA