Montana Code Annotated
Chapter 36. Oil and Gas Production Tax
Part 3. Oil and Gas Production Tax Act

15-36-301. Short title - 15-36-301. Short title. This part may be cited as the...

15-36-302. Legislative findings and declaration of purpose - 15-36-302. Legislative findings and declaration of purpose. (1) (a) The...

15-36-303. Definitions - 15-36-303. (Temporary) Definitions. As used in this part, the following...

15-36-304. Production tax rates imposed on oil and natural gas -- exemption - 15-36-304. (Temporary) Production tax rates imposed on oil and natural...

15-36-305. Determination of gross value of product - 15-36-305. Determination of gross value of product. (1) The total...

15-36-306. through 15-36-308 reserved - 15-36-306 through 15-36-308 reserved.

15-36-309. Certain royalties exempt - 15-36-309. Certain royalties exempt. Exempt from taxation are royalties received...

15-36-310. Operator responsible for payment -- deduction of taxes from royalty payments - 15-36-310. Operator responsible for payment -- deduction of taxes from...

15-36-311. Quarterly payment of tax -- statement -- failure to pay penalty - 15-36-311. Quarterly payment of tax -- statement -- failure to...

15-36-312. Record of product -- carriers to furnish data -- penalty - 15-36-312. Record of product -- carriers to furnish data --...

15-36-313. Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest - 15-36-313. Procedure to compute tax in absence of statement --...

15-36-314. Deficiency assessment -- review -- penalty and interest - 15-36-314. Deficiency assessment -- review -- penalty and interest. (1)...

15-36-315. Credit or refund for overpayment -- refund from county -- interest on overpayment - 15-36-315. Credit or refund for overpayment -- refund from county...

15-36-316. through 15-36-318 reserved - 15-36-316 through 15-36-318 reserved.

15-36-319. Warrant for distraint - 15-36-319. Warrant for distraint. If all or part of the...

15-36-320. Repealed - 15-36-320. Repealed. Sec. 16, Ch. 522, L. 2003. History: En....

15-36-321. Statute of limitations - 15-36-321. Statute of limitations. (1) Except as otherwise provided in...

15-36-322. Rulemaking authority - 15-36-322. Rulemaking authority. The department shall adopt rules that are...

15-36-323. Repealed - 15-36-323. Repealed. Sec. 15, Ch. 554, L. 1999. History: En....

15-36-324. Repealed - 15-36-324. Repealed. Sec. 16, Ch. 522, L. 2003. History: En....

15-36-325. Repealed - 15-36-325. Repealed. Sec. 15, Ch. 554, L. 1999. History: En....

15-36-326. Oil and natural gas accelerated tax fund - 15-36-326. Oil and natural gas accelerated tax fund. (1) The...

15-36-327. through 15-36-330 reserved - 15-36-327 through 15-36-330 reserved.

15-36-331. Distribution of taxes - 15-36-331. Distribution of taxes. (1) (a) For each calendar quarter,...

15-36-332. Distribution of taxes to taxing units -- appropriation - 15-36-332. Distribution of taxes to taxing units -- appropriation. (1)...