1. MCA Contents
  2. TITLE 15
  3. CHAPTER 38
  4. Part 1
  5. 15-38-113 Exemption from resource indemnity and ground water assessment tax

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 38. RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT

Part 1. General Provisions

Exemption From Resource Indemnity And Ground Water Assessment Tax

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.

History: En. Sec. 11, Ch. 672, L. 1989; amd. Sec. 17, Ch. 769, L. 1991; amd. Sec. 8, Ch. 522, L. 2003; amd. Sec. 4, Ch. 477, L. 2009; amd. Sec. 2, Ch. 334, L. 2019.