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TITLE 15
CHAPTER 36
Part 3
Montana Code Annotated 2019
TITLE 15. TAXATION
CHAPTER 36. OIL AND GAS PRODUCTION TAX
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Repealed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Repealed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Repealed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Repealed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