15-36-301. Short title. This part may be cited as the "Montana Oil and Natural Gas Production Tax Act".
History: En. Sec. 1, Ch. 451, L. 1995.
Structure Montana Code Annotated
Chapter 36. Oil and Gas Production Tax
Part 3. Oil and Gas Production Tax Act
15-36-302. Legislative findings and declaration of purpose
15-36-304. Production tax rates imposed on oil and natural gas -- exemption
15-36-305. Determination of gross value of product
15-36-306. through 15-36-308 reserved
15-36-309. Certain royalties exempt
15-36-310. Operator responsible for payment -- deduction of taxes from royalty payments
15-36-311. Quarterly payment of tax -- statement -- failure to pay penalty
15-36-312. Record of product -- carriers to furnish data -- penalty
15-36-314. Deficiency assessment -- review -- penalty and interest
15-36-315. Credit or refund for overpayment -- refund from county -- interest on overpayment
15-36-316. through 15-36-318 reserved
15-36-319. Warrant for distraint
15-36-321. Statute of limitations
15-36-322. Rulemaking authority
15-36-326. Oil and natural gas accelerated tax fund
15-36-327. through 15-36-330 reserved
15-36-331. Distribution of taxes
15-36-332. Distribution of taxes to taxing units -- appropriation