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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-2544

Remitter To Furnish Annual Statement To Department

Official textleg.mt.gov

15-30-2544 . Remitter to furnish annual statement to department.

# (1)

On or before January 31 of each year, each remitter shall file with the department a royalty and tax statement, on a form provided by the department, that shows the total royalties paid to each royalty owner subject to withholding during the preceding calendar year or any portion of the preceding calendar year and the total amount of the tax deducted and withheld from the royalty payments under the provisions of 15-30-2536 through 15-30-2547 for the same period.

# (2)

The annual statement filed by a remitter under this section complies with the requirements of 15-30-2616 relating to the duties of information agents. An additional information return is not required with respect to the royalty payments.

# (3)

The department shall make the forms described in 15-30-2541 and this section available no later than November 15, 2007.

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In this chapter (40 sections)
  1. 15-30-2509 · Violations By Employer -- Penalties, Interest, Remedies,…
  2. 15-30-2510 · Remitting Withholding Taxes Electronically -- Employer…
  3. 15-30-2511 · Voluntary State Withholding From Federal Annuity --…
  4. 15-30-2512 · Estimated Tax -- Payment -- Exceptions -- Interest
  5. 15-30-2513 · Withholding From Compensation -- Exception
  6. 15-30-2514 · Through 15-30-2520 Reserved
  7. 15-30-2521 · Policy And Purpose
  8. 15-30-2522 · Withholding Of Lottery Winnings
  9. 15-30-2523 · Determination Of Employer Status
  10. 15-30-2524 · Through 15-30-2530 Reserved
  11. 15-30-2531 · Credits And Refunds -- Period Of Limitations
  12. 15-30-2532 · Through 15-30-2535 Reserved
  13. 15-30-2536 · Short Title
  14. 15-30-2537 · Definitions
  15. 15-30-2538 · Withholding Required On Mineral Royalty Payments
  16. 15-30-2539 · Withholding -- No Application Under Certain Conditions
  17. 15-30-2540 · Remitter Liable For Withholding Taxes And Statements --…
  18. 15-30-2541 · Royalty Withholding Tax Remittance Schedule -- Alternative…
  19. 15-30-2542 · Amount Of Royalty Payment Withheld Considered Taxes…
  20. 15-30-2543 · Annual Withholding Statement To Royalty Owner
  21. 15-30-2544 · Remitter To Furnish Annual Statement To Department
  22. 15-30-2545 · Withheld Taxes Held In Trust For State
  23. 15-30-2546 · Violations By Remitter -- Penalties -- Interest --…
  24. 15-30-2547 · Rulemaking Authority
  25. 15-30-2601 · Tax As Personal Debt
  26. 15-30-2602 · Returns And Payment Of Tax -- Penalty And Interest --…
  27. 15-30-2603 · Return Of Fiduciary
  28. 15-30-2604 · Time For Filing -- Extensions Of Time
  29. 15-30-2605 · Revision Of Return By Department -- Statute Of Limitations…
  30. 15-30-2606 · Tolling Of Statute Of Limitations -- Consent To Extend…
  31. 15-30-2607 · Application For Revision -- Appeal
  32. 15-30-2608 · Judicial Review
  33. 15-30-2609 · Credits And Refunds -- Period Of Limitations
  34. 15-30-2610 · Through 15-30-2615 Reserved
  35. 15-30-2616 · Information Agents' Duties
  36. 15-30-2617 · Oaths Administered By Director Of Revenue And Designated…
  37. 15-30-2618 · Confidentiality Of Tax Records
  38. 15-30-2619 · Furnishing Copy Of Federal Return -- Copy Of Share Of…
  39. 15-30-2620 · Department Rules -- Conformance With Internal Revenue Code
  40. 15-30-2621 · Agreements With Contiguous States
Full table of contents →