{"data":{"id":"us-mt/15-30-2538","jurisdiction":"us-mt","citation":"15-30-2538","heading":"Withholding required on mineral royalty payments.","body":"Except as provided in 15-30-2539, each remitter shall withhold from each royalty payment made to a royalty owner an amount equal to the highest marginal tax rate in effect under 15-30-2103 of the net amount payable to the royalty owner.","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_0380/0150-0300-0250-0380.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:18Z","sha256":"4fe381d012e4eb1a8f28852baa81d929bbdd0bc638a2913f697f5549a97bc58c","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2537","next":"us-mt/15-30-2539"},"notice":"GroundRules: Original legal text. Not legal advice."}