Montana Code Annotated (2009)
Table of Contents / TITLE 15. TAXATION / CHAPTER 36. OIL AND GAS PRODUCTION TAX
Part 3. Oil and Gas Production Tax Act
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
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
15-36-309 - 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
15-36-319 - 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15-36-320 - Repealed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15-36-323 - Repealed
15-36-324 - Repealed
15-36-325 - Repealed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
15-36-331 - Distribution of taxes
15-36-332 - Distribution of taxes to taxing units -- appropriation