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U.S. State Codes
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Montana
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Title 15. Taxation
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Chapter 36. Oil and Gas Pro...
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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 Repealed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 Repealed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 Repealed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 Repealed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