Montana Code Annotated 2023



Part 25. Estimated Tax and Withholding

Remitter To Furnish Annual Statement To Department

15-30-2544. Remitter to furnish annual statement to department. (1) On or before January 31 of each year, each remitter shall file with the department a royalty and tax statement, on a form provided by the department, that shows the total royalties paid to each royalty owner subject to withholding during the preceding calendar year or any portion of the preceding calendar year and the total amount of the tax deducted and withheld from the royalty payments under the provisions of 15-30-2536 through 15-30-2547 for the same period.

(2) The annual statement filed by a remitter under this section complies with the requirements of 15-30-2616 relating to the duties of information agents. An additional information return is not required with respect to the royalty payments.

(3) The department shall make the forms described in 15-30-2541 and this section available no later than November 15, 2007.

History: En. Sec. 9, Ch. 468, L. 2007; Sec. 15-30-269, MCA 2007; redes. 15-30-2544 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 3, Ch. 21, L. 2017.