Part
Oil and Gas Production Tax Act
- Mont. Code Ann. § 15-36-301— Short title
- Mont. Code Ann. § 15-36-302— Legislative findings and declaration of purpose
- Mont. Code Ann. § 15-36-303— Definitions
- Mont. Code Ann. § 15-36-304— Production tax rates imposed on oil and natural gas -- exemption
- Mont. Code Ann. § 15-36-305— Determination of gross value of product
- Mont. Code Ann. § 15-36-306— through 15-36-308 reserved
- Mont. Code Ann. § 15-36-309— Certain royalties exempt
- Mont. Code Ann. § 15-36-310— Operator responsible for payment -- deduction of taxes from royalty payments
- Mont. Code Ann. § 15-36-311— Quarterly payment of tax -- statement -- failure to pay penalty
- Mont. Code Ann. § 15-36-312— Record of product -- carriers to furnish data -- penalty
- Mont. Code Ann. § 15-36-313— Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest
- Mont. Code Ann. § 15-36-314— Deficiency assessment -- review -- penalty and interest
- Mont. Code Ann. § 15-36-315— Credit or refund for overpayment -- refund from county -- interest on overpayment
- Mont. Code Ann. § 15-36-316— through 15-36-318 reserved
- Mont. Code Ann. § 15-36-319— Warrant for distraint
- Mont. Code Ann. § 15-36-320— Repealed
- Mont. Code Ann. § 15-36-321— Statute of limitations
- Mont. Code Ann. § 15-36-322— Rulemaking authority
- Mont. Code Ann. § 15-36-323— Repealed
- Mont. Code Ann. § 15-36-324— Repealed
- Mont. Code Ann. § 15-36-325— Repealed
- Mont. Code Ann. § 15-36-326— Oil and natural gas accelerated tax fund
- Mont. Code Ann. § 15-36-327— through 15-36-330 reserved
- Mont. Code Ann. § 15-36-331— Distribution of taxes
- Mont. Code Ann. § 15-36-332— Distribution of taxes to taxing units -- appropriation