Montana Statutes
§ 15-39-103 — Taxation Of Royalties
Montana § 15-39-103
This text of Montana § 15-39-103 (Taxation Of Royalties) 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. § 15-39-103 (2026).
Text
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 -- RulesCite This Page — Counsel Stack
Bluebook (online)
Montana § 15-39-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/39/15-39-103.