Montana Statutes

§ 15-30-2538 — Withholding Required On Mineral Royalty Payments

Montana·Title 15 TAXATION·Ch. 30 INDIVIDUAL INCOME TAX·Part 25 Estimated Tax and Withholding
15-30-2538 . Withholding required on mineral royalty payments. Except as provided in 15-30-2539 , each remitter shall withhold from each royalty payment made to a royalty owner an amount equal to the highest marginal tax rate in effect under 15-30-2103 of the net amount payable to the royalty owner.

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Legislative History

En. Sec. 3, Ch. 468, L. 2007; Sec. 15-30-263, MCA 2007; redes. 15-30-2538 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 4, Ch. 545, L. 2025.

Nearby Sections

15
§ 15-30-104
Repealed
§ 15-30-108
Terminated
§ 15-30-109
Reserved
§ 15-30-110
Repealed
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