Montana Code 15-36-301. Short title
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15-36-301. Short title. This part may be cited as the “Montana Oil and Natural Gas Production Tax Act”.
Terms Used In Montana Code 15-36-301
- gas: means all natural gases, hydrocarbon gases, all forms of inert gas, and all other fluid hydrocarbons as produced at the wellhead and not defined as oil under 82-1-111. See Montana Code 15-36-303
- Oil: means crude petroleum or mineral oil and other hydrocarbons, regardless of gravity, that are produced at the wellhead in liquid form and that are not the result of condensation of gas after it leaves the wellhead. See Montana Code 15-36-303