reglab/housing_qa huggingface dataset:
MT Code § 15-36-112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-112. Repealed

  15-36-112. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 1, Ch. 700, L. 1979; amd. Sec. 7, Ch. 274, L. 1981; amd. Sec. 2, Ch. 114, L. 1983; amd. Sec. 48, Ch. 281, L. 1983; amd. Sec. 2, Ch. 707, L. 1983; amd. Sec. 11, Ch. 703, L. 1985; amd. Sec. 13, Ch. 611, L. 1987; amd. Sec. 81, Ch. 11, Sp. L. June 1989; amd. Sec. 2, Ch. 3, Sp. L. May 1990; amd. Sec. 2, Ch. 610, L. 1991; amd. Sec. 28, Ch. 10, L. 1993; amd. Sec. 6, Ch. 455, L. 1993; amd. Sec. 13, Ch. 18, L. 1995; amd. Sec. 1, Ch. 453, L. 1995.
MT Code § 15-36-113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-113. Repealed

  15-36-113. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 5, Ch. 597, L. 1991; amd. Sec. 15, Ch. 811, L. 1991.
MT Code § 15-36-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-114. Repealed

  15-36-114. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 2, Ch. 14, L. 1983; amd. Sec. 6, Ch. 597, L. 1991.
MT Code § 15-36-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-115. through 15-36-119 reserved

  15-36-115 through 15-36-119 reserved.
MT Code § 15-36-120 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-120. Repealed

  15-36-120. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 1, Ch. 536, L. 1989.
MT Code § 15-36-121 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-121. Repealed

  15-36-121. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. 84-2212, 84-2213 by Secs. 1, 2, Ch. 256, L. 1977; R.C.M. 1947, 84-2212, 84-2213(part); amd. Sec. 1, Ch. 265, L. 1981; amd. Sec. 1, Ch. 124, L. 1983; amd. Secs. 4, 6, Ch. 656, L. 1987; amd. Sec. 82, Ch. 11, Sp. L. June 1989; amd. Sec. 3, Ch. 3, Sp. L. May 1990; amd. Exec. Ord. 9-90 and 12-90, implementing Sec. 7, Ch. 656, L. 1987; amd. Sec. 7, Ch. 597, L. 1991; amd. Sec. 2, Ch. 571, L. 1995; amd. Sec. 2, Ch. 581, L. 1995.
MT Code § 15-36-122 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-122. Repealed

  15-36-122. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 1, Ch. 194, L. 1983.
MT Code § 15-36-123 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-123. through 15-36-125 reserved

  15-36-123 through 15-36-125 reserved.
MT Code § 15-36-126 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 1. General Provisions (Repealed)|15-36-126. Repealed

  15-36-126. Repealed. Sec. 50, Ch. 451, L. 1995.   History: En. Sec. 5, Ch. 15, Sp. L. July 1992; amd. Sec. 1, Ch. 368, L. 1993; amd. Sec. 7, Ch. 455, L. 1993.
MT Code § 15-36-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-301. Short title

  15-36-301. Short title. This part may be cited as the "Montana Oil and Natural Gas Production Tax Act".   History: En. Sec. 1, Ch. 451, L. 1995.
MT Code § 15-36-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-302. Legislative findings and declaration of purpose

  15-36-302. Legislative findings and declaration of purpose. (1) (a) The legislature finds that the extraction taxes imposed on the production of oil and natural gas have been exceedingly complex and confusing. Oil and natural gas producers have been required to file several tax forms and to pay taxes at different times on the same production.   (b) The legislature further finds that it is in the best interest of the state and in the best interest of oil and gas producers to simplify the taxation of oil and natural gas production.   (2) The legislature declares that the purposes of this part are:   (a) to replace all net proceeds taxes, severance taxes, privilege and license taxes, and other extraction taxes on oil and natural gas production with a single production tax based on the type of well and type of production;   (b) to ensure that the distribution of tax revenue to the state, counties, and school districts from the new production taxes is consistent with the distribution of tax revenue from the former extraction taxes;   (c) to simplify the procedures for compliance with and the administration of the taxation of oil and natural gas production;   (d) to provide an incentive for oil and natural gas producers to pay 1995 local government severance taxes on an accelerated basis; and   (e) to provide discretionary authority to counties and school districts for the use of the accelerated payments of the local government severance tax.   History: En. Sec. 2, Ch. 451, L. 1995.
MT Code § 15-36-305 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-305. Determination of gross value of product

  15-36-305. Determination of gross value of product. (1) The total gross value of all oil or natural gas produced and sold each quarter must be determined by taking the total number of barrels or cubic feet of oil or natural gas produced and sold each month at the average value at the mouth of the well during the month that the oil or natural gas is produced and sold, as determined by the department. However, in computing the total number of barrels of oil or cubic feet of gas produced and sold, there must be deducted the amount of oil or gas used by the person in connection with the operation of the well from which the oil or gas is produced or for pumping the oil or gas from the well to a tank or pipeline.   (2) For the purposes of determining average value at the mouth of a well, a fee of up to 25 cents a barrel paid to the operator or producer to administer royalty payments, whether or not the fee is payable on a per barrel basis, may not be considered a part of the value of the oil.   History: En. Sec. 5, Ch. 451, L. 1995; amd. Sec. 1, Ch. 549, L. 1999.
MT Code § 15-36-306 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-306. through 15-36-308 reserved

  15-36-306 through 15-36-308 reserved.
MT Code § 15-36-309 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-309. Certain royalties exempt

  15-36-309. Certain royalties exempt. Exempt from taxation are royalties received by:   (1) an Indian tribe with respect to on-reservation oil and gas production pursuant to a lease entered into under the Indian Mineral Leasing Act of 1938, 25 U.S.C. 396a through 396g;   (2) the United States as trustee for individual Indians; and   (3) the United States, the state of Montana, or a county or municipal government in Montana.   History: En. Sec. 6, Ch. 451, L. 1995.
MT Code § 15-36-310 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-310. Operator responsible for payment -- deduction of taxes from royalty payments

  15-36-310. Operator responsible for payment -- deduction of taxes from royalty payments. (1) Each operator required to pay the oil and natural gas production tax under this part shall pay the tax in full for the operator's own account and for the account of each of the other owners of the gross value of product or in kind of all the marketable oil or natural gas produced and sold. Other owners include an owner or owners of working interest, royalty interest, overriding royalty interest, carried working interest, production payments, and all other interest or interests owned or carved out of the total gross value of product or in kind of the extracted marketable oil or natural gas.   (2) Unless otherwise provided in a contract or lease, the pro rata share of any royalty owner or owners must be deducted from any settlements under the lease or leases or division of proceeds orders or other contracts.   History: En. Sec. 7, Ch. 451, L. 1995.
MT Code § 15-36-311 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-311. Quarterly payment of tax -- statement -- failure to pay penalty

  15-36-311. Quarterly payment of tax -- statement -- failure to pay penalty. (1) The oil and natural gas production tax must be paid in quarterly installments for the quarterly periods ending, respectively, March 31, June 30, September 30, and December 31 of each year, and the amount of the tax for each quarterly period must be paid to the department within 60 days after the end of each quarterly period.   (2) The operator shall complete on forms prescribed by the department a statement showing the total number of barrels of merchantable or marketable oil or cubic feet of natural gas produced and sold by the person in the state during each month of the quarter and during the whole quarter, the average value of the production sold during each month, and the total value of the production sold for the whole quarter, together with the total amount due as taxes for the quarter. The statement must be filed within the time provided in subsection (1). The statement must be accompanied by the tax due. The statement must be signed by the individual or the president, vice president, treasurer, assistant treasurer, or authorized agent of the association, corporation, joint-stock company, or syndicate making the statement. A person engaged in carrying on business at more than one place in this state or owning, leasing, controlling, or operating more than one oil or gas well in this state may include all operations in one statement.   (3) If the tax is not paid on or before the due date, there must be assessed penalty and interest as provided in 15-1-216. The department may waive any penalty pursuant to 15-1-206.   History: En. Sec. 8, Ch. 451, L. 1995; amd. Sec. 18, Ch. 427, L. 1999; amd. Sec. 3, Ch. 530, L. 1999; amd. Sec. 1, Ch. 5, L. 2005.
MT Code § 15-36-312 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-312. Record of product -- carriers to furnish data -- penalty

  15-36-312. Record of product -- carriers to furnish data -- penalty. (1) Each person who purchases oil or natural gas shall keep a record of all oil or natural gas purchased by the person in this state. The records are subject to inspection by the department on reasonable notice at any time during normal business hours.   (2) Each railroad, pipeline, purchasing, and transportation company that carries or purchases oil or natural gas shall furnish to the department, whenever requested to do so, all data related to the shipment of oil or natural gas that may be required to properly enforce the provisions of this part. A railroad, pipeline, purchasing, or transportation company that fails to comply with the provisions of this section is subject to a penalty of $100 for each day that it fails to furnish the statement.   History: En. Sec. 9, Ch. 451, L. 1995.
MT Code § 15-36-313 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-313. Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest

  15-36-313. Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest. (1) If the operator fails to file any statement required by 15-36-311 within the time required, the department shall ascertain the number of barrels of oil or cubic feet of gas produced and sold by the person in this state during the quarter and during each month of the quarter. The department also shall determine the average value of the barrels of oil produced and sold during each month or the average value of cubic feet of gas produced and sold during each month and fix the amount of the taxes due from the person for the quarter.   (2) The department shall impose penalty and interest as provided in 15-1-216. The department shall mail to the taxpayer a notice, pursuant to 15-1-211, of the tax, penalty, and interest proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211. The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The department may waive any penalty pursuant to 15-1-206.   History: En. Sec. 10, Ch. 451, L. 1995; amd. Sec. 19, Ch. 427, L. 1999; amd. Sec. 2, Ch. 364, L. 2009.
MT Code § 15-36-314 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-314. Deficiency assessment -- review -- penalty and interest

  15-36-314. Deficiency assessment -- review -- penalty and interest. (1) If the department determines that the amount of the tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, pursuant to 15-1-211, of the additional tax proposed to be assessed. The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The taxpayer may seek review of the determination pursuant to 15-1-211.   (2) Penalty and interest must be added to a deficiency assessment as provided in 15-1-216.   History: En. Sec. 11, Ch. 451, L. 1995; amd. Sec. 1, Ch. 295, L. 1997; amd. Sec. 35, Ch. 51, L. 1999; amd. Sec. 20, Ch. 427, L. 1999; amd. Sec. 6, Ch. 522, L. 2003; amd. Sec. 19, Ch. 594, L. 2005.
MT Code § 15-36-315 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-315. Credit or refund for overpayment -- refund from county -- interest on overpayment

  15-36-315. Credit or refund for overpayment -- refund from county -- interest on overpayment. (1) If the department determines that the amount of tax, penalty, or interest due for any taxable period is less than the amount paid, the amount of the overpayment must be credited against any tax, penalty, or interest then due from the taxpayer and the balance refunded to the taxpayer or its successor through reorganization, merger, or consolidation or to its shareholders upon dissolution.   (2) (a) The amount of an overpayment credited against any tax, penalty, or interest due for any tax period or any refund or portion of a refund, which has not been distributed pursuant to 15-36-332, must be withheld from the current distribution made pursuant to 15-36-332.   (b) If the amount of the refund reduces the amount of tax previously distributed pursuant to 15-36-332 and if the current distribution, if any, is insufficient to offset the refund, then the department shall demand the amount of the refund from the county to which the tax was originally distributed. The county treasurer shall remit the amount demanded within 30 days of the receipt of notice from the department.   (3) Except as provided in subsection (4), interest must be allowed on overpayments at the same rate as is charged on unpaid taxes provided in 15-1-216 beginning from the due date of the return or from the date of overpayment, whichever date is later, to the date on which the department approves refunding or crediting of the overpayment.   (4) (a) Interest may not accrue during any period in which the processing of a claim for refund is delayed more than 30 days by reason of failure of the taxpayer to furnish information requested by the department for the purpose of verifying the amount of the overpayment.   (b) Interest is not allowed:   (i) if the overpayment is refunded within 6 months from the date on which the return is due or from the date on which the return is filed, whichever is later; or   (ii) if the amount of interest is less than $1.   History: En. Sec. 12, Ch. 451, L. 1995; amd. Sec. 2, Ch. 295, L. 1997; amd. Sec. 36, Ch. 51, L. 1999; amd. Sec. 21, Ch. 427, L. 1999; amd. Sec. 7, Ch. 522, L. 2003; amd. Sec. 2, Ch. 46, L. 2013.
MT Code § 15-36-316 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-316. through 15-36-318 reserved

  15-36-316 through 15-36-318 reserved.
MT Code § 15-36-319 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-319. Warrant for distraint

  15-36-319. Warrant for distraint. If all or part of the tax imposed by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand filed and recorded after the warrant is issued.   History: En. Sec. 13, Ch. 451, L. 1995.
MT Code § 15-36-320 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-320. Repealed

  15-36-320. Repealed. Sec. 16, Ch. 522, L. 2003.   History: En. Sec. 14, Ch. 451, L. 1995.
MT Code § 15-36-321 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-321. Statute of limitations

  15-36-321. Statute of limitations. (1) Except as otherwise provided in this section, a deficiency may not be assessed with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date on which the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.   (2) A refund or credit may not be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period is later, unless before the expiration of the period, the taxpayer files a claim or the department of revenue has determined the existence of the overpayment and has approved the refund or credit. If the taxpayer has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a credit or refund allowed if a claim is not filed is automatically extended.   (3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.   History: En. Sec. 15, Ch. 451, L. 1995.
MT Code § 15-36-322 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-322. Rulemaking authority

  15-36-322. Rulemaking authority. The department shall adopt rules that are necessary to implement and administer this part.   History: En. Sec. 16, Ch. 451, L. 1995.
MT Code § 15-36-323 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-323. Repealed

  15-36-323. Repealed. Sec. 15, Ch. 554, L. 1999.   History: En. Sec. 17, Ch. 451, L. 1995; amd. Sec. 2, Ch. 453, L. 1995; amd. Sec. 8, Ch. 463, L. 1997; amd. Sec. 100, Ch. 584, L. 1999.
MT Code § 15-36-324 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-324. Repealed

  15-36-324. Repealed. Sec. 16, Ch. 522, L. 2003.   History: En. Sec. 18, Ch. 451, L. 1995; amd. Sec. 2, Ch. 453, L. 1995; amd. Sec. 77, Ch. 42, L. 1997; amd. Sec. 10, Ch. 422, L. 1997; amd. Secs. 9, 10, Ch. 466, L. 1997; amd. Sec. 4, Ch. 532, L. 1997; amd. Sec. 39, Ch. 19, L. 1999; amd. Sec. 3, Ch. 488, L. 1999; amd. Sec. 4, Ch. 530, L. 1999; amd. Secs. 5, 6, Ch. 554, L. 1999; amd. Sec. 28, Ch. 29, L. 2001; amd. Sec. 8, Ch. 257, L. 2001; amd. Sec. 2, Ch. 306, L. 2001; amd. Sec. 6, Ch. 531, L. 2001; amd. Sec. 2, Ch. 12, Sp. L. August 2002.
MT Code § 15-36-325 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-325. Repealed

  15-36-325. Repealed. Sec. 15, Ch. 554, L. 1999.   History: En. Sec. 19, Ch. 451, L. 1995; amd. Sec. 78, Ch. 42, L. 1997; amd. Sec. 11, Ch. 466, L. 1997; amd. Sec. 5, Ch. 532, L. 1997; amd. Sec. 22, Ch. 427, L. 1999.
MT Code § 15-36-326 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-326. Oil and natural gas accelerated tax fund

  15-36-326. Oil and natural gas accelerated tax fund. (1) The county commissioners of a county that receives tax distributions under 15-36-325, as that section read on December 31, 1999, shall establish an oil and natural gas accelerated tax fund for the deposit of the distributions. The county commissioners may retain the money in the fund for any time period considered appropriate by the commissioners. Money retained in the fund may not be considered as fund balance for the purpose of reducing mill levies.   (2) Money may be expended from the fund for any purpose allowed by law.   (3) Money in the fund must be invested as provided by law. Interest and income earned on the investment of money in the fund must be credited to the fund.   (4) The oil and natural gas accelerated tax fund must be financially administered as a nonbudgeted fund under the provisions of Title 7, chapter 6, part 23.   History: En. Sec. 20, Ch. 451, L. 1995; amd. Sec. 7, Ch. 554, L. 1999.
MT Code § 15-36-327 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 36. Oil and Gas Production Tax|Part 3. Oil and Gas Production Tax Act|15-36-327. through 15-36-330 reserved

  15-36-327 through 15-36-330 reserved.