Montana § 15-38-113 Exemption From Resource Indemnity And Ground Water Assessment Tax

Montana Statutes

§ 15-38-113 — Exemption From Resource Indemnity And Ground Water Assessment Tax

Montana § 15-38-113

Title 15TAXATION

Ch. 38RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT

Part 1General Provisions

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Bluebook

Mont. Code Ann. § 15-38-113 (2026).

Text

15-38-113 . Exemption from resource indemnity and ground water assessment tax. The following persons are exempt from the resource indemnity and ground water assessment tax:

(1)a person who has paid the license tax on a metal mine under the provisions of Title 15, chapter 37, part 1;

(2)a person who has paid the tax on oil and natural gas production under the provisions of Title 15, chapter 36, part 3;

(3)a person who holds a permit pursuant to Title 82, chapter 4, part 4, and is subject to the fees provided for in 82-4-437 (2) and (3); or

(4)a county, city, or town that holds a permit pursuant to Title 82, chapter 4, part 4.

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15-38-113 . Exemption from resource indemnity and ground water assessment tax. The following persons are exempt from the resource indemnity and ground water assessment tax:
(1) a person who has paid the license tax on a metal mine under the provisions of Title 15, chapter 37, part 1;
(2) a person who has paid the tax on oil and natural gas production under the provisions of Title 15, chapter 36, part 3;
(3) a person who holds a permit pursuant to Title 82, chapter 4, part 4, and is subject to the fees provided for in 82-4-437 (2) and (3); or
(4) a county, city, or town that holds a permit pursuant to Title 82, chapter 4, part 4.

Legislative History

En. Sec. 11, Ch. 672, L. 1989; amd. Sec. 17, Ch. 769, L. 1991; amd. Sec. 8, Ch. 522, L. 2003; amd. Sec. 4, Ch. 477, L. 2009; amd. Sec. 2, Ch. 334, L. 2019.