Mont. Code Ann. § 15-30-2538 — Withholding Required On Mineral Royalty Payments

15-30-2538 . Withholding required on mineral royalty payments. Except as provided in 15-30-2539 , each remitter shall withhold from each royalty payment made to a royalty owner an amount equal to the highest marginal tax rate in effect under 15-30-2103 of the net amount payable to the royalty owner.