Montana Statutes
§ 15-39-103 — Taxation Of Royalties
15-39-103 . Taxation of royalties. All royalty amounts paid or apportioned in kind to royalty owners for which the statement is made under 15-39-102 are taxed at 15% of the amount paid or apportioned in kind to the royalty owner and are paid as provided in 15-39-102 .
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Legislative History
En. Sec. 3, Ch. 559, L. 2005.
Nearby Sections
11
§ 15-39-103
Taxation Of Royalties§ 15-39-105
Penalties And Interest For Violation§ 15-39-106
Authority To Collect Delinquent Taxes§ 15-39-107
Interest On Deficiency -- Penalty§ 15-39-108
Limitations§ 15-39-110
Distribution Of Taxes§ 15-39-111
Administration -- Rules