{"data":{"id":"us-mt/15-38-121","jurisdiction":"us-mt","citation":"15-38-121","heading":"Certain royalties exempt.","body":"Exempt from taxation are royalties received by:\n(1) an Indian tribe with respect to mineral 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.","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_0210/0150-0380-0010-0210.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:37Z","sha256":"67f5229fe0054a245a21d5069a44fcb1a5b6880c02f07efa8a86af79fd9344cf","source_id":"us-mt","stale":false,"prev":"us-mt/15-38-114","next":"us-mt/15-38-122"},"notice":"GroundRules: Original legal text. Not legal advice."}