{"data":{"id":"us-mt/15-30-2537","jurisdiction":"us-mt","citation":"15-30-2537","heading":"Definitions.","body":"As used in 15-30-2536 through 15-30-2547, the following definitions apply:\n(1) \"Mineral\" has the meaning provided in 15-38-103.\n(2) \"Publicly traded partnership\" means a publicly traded partnership, as defined in section 7704 of the Internal Revenue Code, 26 U.S.C. 7704, that is not treated as a corporation.\n(3) \"Remitter\" means an individual, entity, or trust that makes royalty payments to royalty owners.\n(4) \"Royalty owner\" means a person or entity entitled to receive periodic payments for a nonworking interest in the production of oil or gas or in the severance of other minerals from the mineral estate.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 25. Estimated Tax and Withholding"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0250/section_0370/0150-0300-0250-0370.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:18Z","sha256":"501a27fe965fad1fc548cee6f60f2ae6fa3ec357731534b3a5276eade0f24626","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2536","next":"us-mt/15-30-2538"},"notice":"GroundRules: Original legal text. Not legal advice."}