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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-2543

Annual Withholding Statement To Royalty Owner

Official textleg.mt.gov

15-30-2543 . Annual withholding statement to royalty owner. Before January 31 of each year, each remitter shall furnish to each royalty owner a statement, on a form prescribed by the department, showing the total royalties paid by the remitter to the royalty owner during the preceding calendar year and showing the amount of the tax deducted and withheld from the royalty payments. The royalty owner shall file a duplicate of the statement with the royalty owner's state income tax return.

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In this chapter (40 sections)
  1. 15-30-2508 · Withheld Taxes Held In Trust For State
  2. 15-30-2509 · Violations By Employer -- Penalties, Interest, Remedies,…
  3. 15-30-2510 · Remitting Withholding Taxes Electronically -- Employer…
  4. 15-30-2511 · Voluntary State Withholding From Federal Annuity --…
  5. 15-30-2512 · Estimated Tax -- Payment -- Exceptions -- Interest
  6. 15-30-2513 · Withholding From Compensation -- Exception
  7. 15-30-2514 · Through 15-30-2520 Reserved
  8. 15-30-2521 · Policy And Purpose
  9. 15-30-2522 · Withholding Of Lottery Winnings
  10. 15-30-2523 · Determination Of Employer Status
  11. 15-30-2524 · Through 15-30-2530 Reserved
  12. 15-30-2531 · Credits And Refunds -- Period Of Limitations
  13. 15-30-2532 · Through 15-30-2535 Reserved
  14. 15-30-2536 · Short Title
  15. 15-30-2537 · Definitions
  16. 15-30-2538 · Withholding Required On Mineral Royalty Payments
  17. 15-30-2539 · Withholding -- No Application Under Certain Conditions
  18. 15-30-2540 · Remitter Liable For Withholding Taxes And Statements --…
  19. 15-30-2541 · Royalty Withholding Tax Remittance Schedule -- Alternative…
  20. 15-30-2542 · Amount Of Royalty Payment Withheld Considered Taxes…
  21. 15-30-2543 · Annual Withholding Statement To Royalty Owner
  22. 15-30-2544 · Remitter To Furnish Annual Statement To Department
  23. 15-30-2545 · Withheld Taxes Held In Trust For State
  24. 15-30-2546 · Violations By Remitter -- Penalties -- Interest --…
  25. 15-30-2547 · Rulemaking Authority
  26. 15-30-2601 · Tax As Personal Debt
  27. 15-30-2602 · Returns And Payment Of Tax -- Penalty And Interest --…
  28. 15-30-2603 · Return Of Fiduciary
  29. 15-30-2604 · Time For Filing -- Extensions Of Time
  30. 15-30-2605 · Revision Of Return By Department -- Statute Of Limitations…
  31. 15-30-2606 · Tolling Of Statute Of Limitations -- Consent To Extend…
  32. 15-30-2607 · Application For Revision -- Appeal
  33. 15-30-2608 · Judicial Review
  34. 15-30-2609 · Credits And Refunds -- Period Of Limitations
  35. 15-30-2610 · Through 15-30-2615 Reserved
  36. 15-30-2616 · Information Agents' Duties
  37. 15-30-2617 · Oaths Administered By Director Of Revenue And Designated…
  38. 15-30-2618 · Confidentiality Of Tax Records
  39. 15-30-2619 · Furnishing Copy Of Federal Return -- Copy Of Share Of…
  40. 15-30-2620 · Department Rules -- Conformance With Internal Revenue Code
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