Montana Code Annotated 1999
SearchMCA Contents

Table of Contents

TITLE 15. TAXATION
CHAPTER 36. OIL AND GAS PRODUCTION TAX


Part 3. Oil and Gas Production Tax Act

Back Up One Level in Table of Contents


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.
15-36-305. Determination of gross value of product.
15-36-306. through 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 -- local government severance tax deficiency assessment -- review -- penalty and interest.
15-36-315. Credit or refund for overpayment -- refund from county -- interest on overpayment.
15-36-316. through reserved.
15-36-319. Warrant for distraint.
15-36-320. Exemption from resource indemnity and ground water assessment tax.
15-36-321. Statute of limitations.
15-36-322. Rulemaking authority.
15-36-323. Repealed.
15-36-324. Distribution of taxes -- rules.
15-36-325. Repealed.
15-36-326. Oil and natural gas accelerated tax fund.