Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-30-2542 — Amount Of Royalty Payment Withheld Considered Taxes Collected
15-30-2542 . Amount of royalty payment withheld considered taxes collected. The amounts deducted and withheld from royalty payments are considered taxes collected under the provisions of 15-30-2536 through 15-30-2547 . A royalty owner does not have a right of action against the remitter for any amount deducted and withheld from the royalty owner's royalty and paid to the state in compliance or intended compliance with 15-30-2536 through 15-30-2547 . The amounts deducted and withheld and paid to the state in compliance or intended compliance with 15-30-2536 through 15-30-2547 are not subject to the provisions of 82-10-103 .
Source: official text