Mont. Code § 15-39-103

Current through the 2023 Regular Session
Section 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.

§ 15-39-103, MCA

En. Sec. 3, Ch. 559, L. 2005.