Montana § 15-36-310 - Operator Responsible For Payment -- Deduction Of Taxes From Royalty Payments
Full text of Montana Montana Code Annotated § 15-36-310 — Operator Responsible For Payment -- Deduction Of Taxes From Royalty Payments, with citation guidance and answers to common questions.
§ 15-36-310. Operator Responsible For Payment -- Deduction Of Taxes From Royalty Payments
Operator responsible for payment -- deduction of taxes from royalty payments. (1) Each operator required to pay the oil and natural gas production tax under this part shall pay the tax in full for the operator's own account and for the account of each of the other owners of the gross value of product or in kind of all the marketable oil or natural gas produced and sold. Other owners include an owner or owners of working interest, royalty interest, overriding royalty interest, carried working interest, production payments, and all other interest or interests owned or carved out of the total gross value of product or in kind of the extracted marketable oil or natural gas. (2) Unless otherwise provided in a contract or lease, the pro rata share of any royalty owner or owners must be deducted from any settlements under the lease or leases or division of proceeds orders or other contracts.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-36-310
What does Montana Code Annotated § 15-36-310 cover?
Section 15-36-310 ("Operator Responsible For Payment -- Deduction Of Taxes From Royalty Payments") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-36-310?
A common citation format is "Montana Code Annotated § 15-36-310" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-36-310 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.