Montana Code Annotated
Part 1. General Provisions
15-38-113. Exemption from resource indemnity and ground water assessment tax

15-38-113. Exemption from resource indemnity and ground water assessment tax. The following persons are exempt from the resource indemnity and ground water assessment tax:
(1) a person who has paid the license tax on a metal mine under the provisions of Title 15, chapter 37, part 1;
(2) a person who has paid the tax on oil and natural gas production under the provisions of Title 15, chapter 36, part 3;
(3) a person who holds a permit pursuant to Title 82, chapter 4, part 4, and is subject to the fees provided for in 82-4-437(2) and (3); or
(4) a county, city, or town that holds a permit pursuant to Title 82, chapter 4, part 4.
History: En. Sec. 11, Ch. 672, L. 1989; amd. Sec. 17, Ch. 769, L. 1991; amd. Sec. 8, Ch. 522, L. 2003; amd. Sec. 4, Ch. 477, L. 2009; amd. Sec. 2, Ch. 334, L. 2019.

Structure Montana Code Annotated