# Mont. Code Ann. § 15-36-312: 15-36-312 Record of product -- carriers to furnish data -- penalty

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-312

## Section

- **Citation:** Mont. Code Ann. § 15-36-312
- **Heading:** 15-36-312 Record of product -- carriers to furnish data -- penalty
- **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 15-36-312

## Text

15-36-312 . Record of product -- carriers to furnish data -- penalty. (1) Each person who purchases oil or natural gas shall keep a record of all oil or natural gas purchased by the person in this state. The records are subject to inspection by the department on reasonable notice at any time during normal business hours.

(2) Each railroad, pipeline, purchasing, and transportation company that carries or purchases oil or natural gas shall furnish to the department, whenever requested to do so, all data related to the shipment of oil or natural gas that may be required to properly enforce the provisions of this part. A railroad, pipeline, purchasing, or transportation company that fails to comply with the provisions of this section is subject to a penalty of $100 for each day that it fails to furnish the statement.

## 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_S15-36-312. Check the current official text before relying on it. Not legal advice.