Bentonite Production Tax
Overview
All bentonite producers must file a Bentonite Production Tax return every six months.
Tax Rates
We calculate the bentonite production tax rates every year using the formula found in 15-39-101, MCA.
Montana taxes bentonite per ton before crushing and drying.
Current Tax Rates (Per Wet Ton)
| Wet Tons Per Year | Tax Per Ton |
|---|---|
| First 20,000 | $0.00 |
| 20,001–100,000 | $2.05 |
| 100,001–250,000 | $1.97 |
| 250,001–500,000 | $1.84 |
| 500,001–1,000,000 | $1.64 |
| Over 1,000,000 | $1.32 |
Payments
To make a payment, you may:
- File and pay using our TransAction Portal (TAP)
- Make an ACH Credit payment
Reporting and Due Dates
Bentonite Production Tax returns are due twice each year:
Reporting and Due Dates
| Period Ending | Due Date |
|---|---|
| June 30 | August 14 |
| December 31 | February 14 |