{"data":{"id":"us-mt/15-38-113","jurisdiction":"us-mt","citation":"15-38-113","heading":"Exemption from resource indemnity and ground water assessment tax.","body":"The following persons are exempt from the resource indemnity and ground water assessment tax:\n(1) a person who has paid the license tax on a metal mine under the provisions of Title 15, chapter 37, part 1;\n(2) a person who has paid the tax on oil and natural gas production under the provisions of Title 15, chapter 36, part 3;\n(3) a person who holds a permit pursuant to Title 82, chapter 4, part 4, and is subject to the fees provided for in 82-4-437(2) and (3); or\n(4) a county, city, or town that holds a permit pursuant to Title 82, chapter 4, part 4.","path":["TITLE 15. TAXATION","CHAPTER 38. RESOURCE INDEMNITY TRUST AND GROUND WATER ASSESSMENT","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0380/part_0010/section_0130/0150-0380-0010-0130.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:37Z","sha256":"7b389bec019cfbf12288b94f4437eb71f95268d46600f7828f4475002f8bd8be","source_id":"us-mt","stale":false,"prev":"us-mt/15-38-112","next":"us-mt/15-38-114"},"notice":"GroundRules: Original legal text. Not legal advice."}