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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-2537

Definitions

Official textleg.mt.gov

15-30-2537 . Definitions. As used in 15-30-2536 through 15-30-2547 , the following definitions apply:

# (1)

"Mineral" has the meaning provided in 15-38-103 .

# (2)

"Publicly traded partnership" means a publicly traded partnership, as defined in section 7704 of the Internal Revenue Code, 26 U.S.C. 7704, that is not treated as a corporation.

# (3)

"Remitter" means an individual, entity, or trust that makes royalty payments to royalty owners.

# (4)

"Royalty owner" means a person or entity entitled to receive periodic payments for a nonworking interest in the production of oil or gas or in the severance of other minerals from the mineral estate.

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In this chapter (40 sections)
  1. 15-30-2502 · Withholding Of Tax From Wages
  2. 15-30-2503 · Employer Liable For Withholding Taxes And Statements
  3. 15-30-2504 · Schedules For Remitting Income Withholding Taxes -- Records
  4. 15-30-2505 · Amount Withheld Considered As Tax Collected
  5. 15-30-2506 · Annual Withholding Statement
  6. 15-30-2507 · Annual Statement By Employer
  7. 15-30-2508 · Withheld Taxes Held In Trust For State
  8. 15-30-2509 · Violations By Employer -- Penalties, Interest, Remedies,…
  9. 15-30-2510 · Remitting Withholding Taxes Electronically -- Employer…
  10. 15-30-2511 · Voluntary State Withholding From Federal Annuity --…
  11. 15-30-2512 · Estimated Tax -- Payment -- Exceptions -- Interest
  12. 15-30-2513 · Withholding From Compensation -- Exception
  13. 15-30-2514 · Through 15-30-2520 Reserved
  14. 15-30-2521 · Policy And Purpose
  15. 15-30-2522 · Withholding Of Lottery Winnings
  16. 15-30-2523 · Determination Of Employer Status
  17. 15-30-2524 · Through 15-30-2530 Reserved
  18. 15-30-2531 · Credits And Refunds -- Period Of Limitations
  19. 15-30-2532 · Through 15-30-2535 Reserved
  20. 15-30-2536 · Short Title
  21. 15-30-2537 · Definitions
  22. 15-30-2538 · Withholding Required On Mineral Royalty Payments
  23. 15-30-2539 · Withholding -- No Application Under Certain Conditions
  24. 15-30-2540 · Remitter Liable For Withholding Taxes And Statements --…
  25. 15-30-2541 · Royalty Withholding Tax Remittance Schedule -- Alternative…
  26. 15-30-2542 · Amount Of Royalty Payment Withheld Considered Taxes…
  27. 15-30-2543 · Annual Withholding Statement To Royalty Owner
  28. 15-30-2544 · Remitter To Furnish Annual Statement To Department
  29. 15-30-2545 · Withheld Taxes Held In Trust For State
  30. 15-30-2546 · Violations By Remitter -- Penalties -- Interest --…
  31. 15-30-2547 · Rulemaking Authority
  32. 15-30-2601 · Tax As Personal Debt
  33. 15-30-2602 · Returns And Payment Of Tax -- Penalty And Interest --…
  34. 15-30-2603 · Return Of Fiduciary
  35. 15-30-2604 · Time For Filing -- Extensions Of Time
  36. 15-30-2605 · Revision Of Return By Department -- Statute Of Limitations…
  37. 15-30-2606 · Tolling Of Statute Of Limitations -- Consent To Extend…
  38. 15-30-2607 · Application For Revision -- Appeal
  39. 15-30-2608 · Judicial Review
  40. 15-30-2609 · Credits And Refunds -- Period Of Limitations
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