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  2. U.S. State Codes
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  4. Montana
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  6. Title 15. Taxation
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  8. Chapter 36. Oil and Gas Pro...
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  10. Part 3. Oil and Gas Production Tax Act


Part 3. Oil and Gas Production Tax Act


  • 15-36-301. Short title
  • 15-36-302. Legislative findings and declaration of purpose
  • 15-36-303. Definitions
  • 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
  • 15-36-313. Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest
  • 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
  • 15-36-320. Repealed
  • 15-36-321. Statute of limitations
  • 15-36-322. Rulemaking authority
  • 15-36-323. Repealed
  • 15-36-324. Repealed
  • 15-36-325. Repealed
  • 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
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