{"data":{"id":"us-mt/15-30-2542","jurisdiction":"us-mt","citation":"15-30-2542","heading":"Amount of royalty payment withheld considered taxes collected.","body":"The amounts deducted and withheld from royalty payments are considered taxes collected under the provisions of 15-30-2536 through 15-30-2547. A royalty owner does not have a right of action against the remitter for any amount deducted and withheld from the royalty owner's royalty and paid to the state in compliance or intended compliance with 15-30-2536 through 15-30-2547. The amounts deducted and withheld and paid to the state in compliance or intended compliance with 15-30-2536 through 15-30-2547 are not subject to the provisions of 82-10-103.","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_0420/0150-0300-0250-0420.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:18Z","sha256":"ccb24c1f46031152a44bdc4b821216b2fe34e896197b4b3bfb4a4d3c375a2615","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2541","next":"us-mt/15-30-2543"},"notice":"GroundRules: Original legal text. Not legal advice."}