{"data":{"id":"us-mt/15-39-103","jurisdiction":"us-mt","citation":"15-39-103","heading":"Taxation of royalties.","body":"All royalty amounts paid or apportioned in kind to royalty owners for which the statement is made under 15-39-102 are taxed at 15% of the amount paid or apportioned in kind to the royalty owner and are paid as provided in 15-39-102.","path":["TITLE 15. TAXATION","CHAPTER 39. TAXATION OF BENTONITE","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0390/part_0010/section_0030/0150-0390-0010-0030.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:38Z","sha256":"7ab04bdea2bc49ed537cca0ebdd5914ebf001b90a1f31d9677b97d3e6dd56329","source_id":"us-mt","stale":false,"prev":"us-mt/15-39-102","next":"us-mt/15-39-104"},"notice":"GroundRules: Original legal text. Not legal advice."}