# Mont. Code Ann. § 15-36-302: 15-36-302 Legislative findings and declaration of purpose

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-302

## Section

- **Citation:** Mont. Code Ann. § 15-36-302
- **Heading:** 15-36-302 Legislative findings and declaration of purpose
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 36 / Part 3 / Section 15-36-302

## Text

15-36-302 . Legislative findings and declaration of purpose. (1) (a) The legislature finds that the extraction taxes imposed on the production of oil and natural gas have been exceedingly complex and confusing. Oil and natural gas producers have been required to file several tax forms and to pay taxes at different times on the same production.

(b) The legislature further finds that it is in the best interest of the state and in the best interest of oil and gas producers to simplify the taxation of oil and natural gas production.

(2) The legislature declares that the purposes of this part are:

(a) to replace all net proceeds taxes, severance taxes, privilege and license taxes, and other extraction taxes on oil and natural gas production with a single production tax based on the type of well and type of production;

(b) to ensure that the distribution of tax revenue to the state, counties, and school districts from the new production taxes is consistent with the distribution of tax revenue from the former extraction taxes;

(c) to simplify the procedures for compliance with and the administration of the taxation of oil and natural gas production;

(d) to provide an incentive for oil and natural gas producers to pay 1995 local government severance taxes on an accelerated basis; and

(e) to provide discretionary authority to counties and school districts for the use of the accelerated payments of the local government severance tax.

## Nearby sections

- [Mont. Code Ann. § 15-36-301 15-36-301 Short title](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-301.md)
- [Mont. Code Ann. § 15-36-302 15-36-302 Legislative findings and declaration of purpose](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-302.md)
- [Mont. Code Ann. § 15-36-303 15-36-303 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-303.md)
- [Mont. Code Ann. § 15-36-304 15-36-304 Production tax rates imposed on oil and natural gas -- exemption](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-304.md)
- [Mont. Code Ann. § 15-36-305 15-36-305 Determination of gross value of product](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-305.md)
- [Mont. Code Ann. § 15-36-309 15-36-309 Certain royalties exempt](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-309.md)
- [Mont. Code Ann. § 15-36-310 15-36-310 Operator responsible for payment -- deduction of taxes from royalty payments](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-310.md)
- [Mont. Code Ann. § 15-36-311 15-36-311 Quarterly payment of tax -- statement -- failure to pay penalty](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-311.md)
- [Mont. Code Ann. § 15-36-312 15-36-312 Record of product -- carriers to furnish data -- penalty](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-312.md)
- [Mont. Code Ann. § 15-36-313 15-36-313 Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-313.md)
- [Mont. Code Ann. § 15-36-314 15-36-314 Deficiency assessment -- review -- penalty and interest](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-314.md)
- [Mont. Code Ann. § 15-36-315 15-36-315 Credit or refund for overpayment -- refund from county -- interest on overpayment](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-315.md)
- [Mont. Code Ann. § 15-36-319 15-36-319 Warrant for distraint](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-319.md)
- [Mont. Code Ann. § 15-36-321 15-36-321 Statute of limitations](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-321.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-302. Check the current official text before relying on it. Not legal advice.