Oil and Gas Production Tax Act

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Oil and Gas Production Tax
  5. Oil and Gas Production Tax Act

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Section
15-36-301

Short title

Section
15-36-302

Legislative findings and declaration of purpose

Section
15-36-303

Definitions

Section
15-36-304

Production tax rates imposed on oil and natural gas -- exemption

Section
15-36-305

Determination of gross value of product

Section
15-36-306. through 15-36-308

reserved

Section
15-36-309

Certain royalties exempt

Section
15-36-310

Operator responsible for payment -- deduction of taxes from royalty payments

Section
15-36-311

Quarterly payment of tax -- statement -- failure to pay penalty

Section
15-36-312

Record of product -- carriers to furnish data -- penalty

Section
15-36-313

Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest

Section
15-36-314

Deficiency assessment -- review -- penalty and interest

Section
15-36-315

Credit or refund for overpayment -- refund from county -- interest on overpayment

Section
15-36-316. through 15-36-318

reserved

Section
15-36-319

Warrant for distraint

Section
15-36-320

Repealed

Section
15-36-321

Statute of limitations

Section
15-36-322

Rulemaking authority

Section
15-36-323

Repealed

Section
15-36-324

Repealed

Section
15-36-325

Repealed

Section
15-36-326

Oil and natural gas accelerated tax fund

Section
15-36-327. through 15-36-330

reserved

Section
15-36-331

Distribution of taxes

Section
15-36-332

Distribution of taxes to taxing units -- appropriation