Montana § 15-30-2537 Definitions

Montana Statutes

§ 15-30-2537 — Definitions

Montana § 15-30-2537

Title 15TAXATION

Ch. 30INDIVIDUAL INCOME TAX

Part 25Estimated Tax and Withholding

This text of Montana § 15-30-2537 (Definitions) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-30-2537 (2026).

Text

15-30-2537 . Definitions. As used in 15-30-2536 through 15-30-2547 , the following definitions apply:

(1)"Mineral" has the meaning provided in 15-38-103 .

(2)"Publicly traded partnership" means a publicly traded partnership, as defined in section 7704 of the Internal Revenue Code, 26 U.S.C. 7704, that is not treated as a corporation.

(3)"Remitter" means an individual, entity, or trust that makes royalty payments to royalty owners.

(4)"Royalty owner" means a person or entity entitled to receive periodic payments for a nonworking interest in the production of oil or gas or in the severance of other minerals from the mineral estate.

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15-30-2537 . Definitions. As used in 15-30-2536 through 15-30-2547 , the following definitions apply:
(1) "Mineral" has the meaning provided in 15-38-103 .
(2) "Publicly traded partnership" means a publicly traded partnership, as defined in section 7704 of the Internal Revenue Code, 26 U.S.C. 7704, that is not treated as a corporation.
(3) "Remitter" means an individual, entity, or trust that makes royalty payments to royalty owners.
(4) "Royalty owner" means a person or entity entitled to receive periodic payments for a nonworking interest in the production of oil or gas or in the severance of other minerals from the mineral estate.