Table of Contents
TITLE 15. TAXATION
CHAPTER 38. RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT
Part 1. General Provisions
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
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15-38-101
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Mont. Code Ann. § 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.

Official Annotations
History:
En. Sec. 11, Ch. 672, L. 1989
Amd. Sec. 17, Ch. 769, L. 1991
Amd. Sec. 8, Ch. 522, L. 2003 (HB 748 - Devlin, Ronald (R) HD 3)
Amd. Sec. 4, Ch. 477, L. 2009 (HB 678 - Pomnichowski, JP (D) HD 63)
Amd. Sec. 2, Ch. 334, L. 2019 (SB 343 - Richmond, Tom (R) SD 28)
Source