{"data":{"id":"us-mt/15-36-309","jurisdiction":"us-mt","citation":"15-36-309","heading":"Certain royalties exempt.","body":"Exempt from taxation are royalties received by:\n(1) an Indian tribe with respect to on-reservation oil and gas production pursuant to a lease entered into under the Indian Mineral Leasing Act of 1938, 25 U.S.C. 396a through 396g;\n(2) the United States as trustee for individual Indians; and\n(3) the United States, the state of Montana, or a county or municipal government in Montana.","path":["TITLE 15. TAXATION","CHAPTER 36. OIL AND GAS PRODUCTION TAX","Part 3. Oil and Gas Production Tax Act"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0360/part_0030/section_0090/0150-0360-0030-0090.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:34Z","sha256":"cbfe82a9fb812e5b5d02fe19d0c66c9ae5346ce6d46f3868e6685b290f47cb32","source_id":"us-mt","stale":false,"prev":"us-mt/15-36-306","next":"us-mt/15-36-310"},"notice":"GroundRules: Original legal text. Not legal advice."}