Montana · Statutes
Part 3
18 sections
18 sections
- Mont. Code Ann. § 15-36-301Short title
- Mont. Code Ann. § 15-36-302Legislative findings and declaration of purpose
- Mont. Code Ann. § 15-36-303Definitions
- Mont. Code Ann. § 15-36-304Production tax rates imposed on oil and natural gas -- exemption
- Mont. Code Ann. § 15-36-305Determination of gross value of product
- Mont. Code Ann. § 15-36-309Certain royalties exempt
- Mont. Code Ann. § 15-36-310Operator responsible for payment -- deduction of taxes from royalty payments
- Mont. Code Ann. § 15-36-311Quarterly payment of tax -- statement -- failure to pay penalty
- Mont. Code Ann. § 15-36-312Record of product -- carriers to furnish data -- penalty
- Mont. Code Ann. § 15-36-313Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest
- Mont. Code Ann. § 15-36-314Deficiency assessment -- review -- penalty and interest
- Mont. Code Ann. § 15-36-315Credit or refund for overpayment -- refund from county -- interest on overpayment
- Mont. Code Ann. § 15-36-319Warrant for distraint
- Mont. Code Ann. § 15-36-321Statute of limitations
- Mont. Code Ann. § 15-36-322Rulemaking authority
- Mont. Code Ann. § 15-36-326Oil and natural gas accelerated tax fund
- Mont. Code Ann. § 15-36-331Distribution of taxes
- Mont. Code Ann. § 15-36-332Distribution of taxes to taxing units -- appropriation