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Rule Title: REPORTS BY PRODUCERS – TAX REPORT – TAX RATE
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Department: NATURAL RESOURCES AND CONSERVATION
Chapter: OIL AND GAS CONSERVATION
Subchapter: Production
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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36.22.1242    REPORTS BY PRODUCERS – TAX REPORT – TAX RATE

(1) Each owner or operator of an oil or gas well or any other well (except an injection well reported on Form No. 5) shall file or cause to be filed with the board on or before the last day of each month following the month being reported on Form No. 6 containing all information required by said form and accurately reporting the status of each well thereon as of the last day of the month reported.

(2) The privilege and license tax on each barrel of crude petroleum and each 10,000 cubic feet of natural gas produced, saved, and marketed, or stored within the state or exported therefrom shall be 100 percent of the rate authorized in 82-11-131, MCA, (3/10 of 1%) of the market value thereof. This rule is effective on all crude petroleum and natural gas produced on and after October 1, 2016. 

History: 82-11-111, MCA; IMP, 82-11-123, 82-11-131, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 1398, Eff. 7/16/82; AMD, 1982 MAR p. 2149, Eff. 12/17/82; AMD, 1983 MAR p. 1195, Eff. 8/26/83; AMD, 1986 MAR p. 1384, Eff. 8/15/86; AMD, 1992 MAR p. 654, Eff. 4/1/92; AMD, 1993 MAR p. 152, Eff. 7/1/94; AMD, 1995 MAR p. 1055, Eff. 6/16/95; AMD, 2001 MAR p. 2243, Eff. 11/9/01; AMD, 2005 MAR p. 1045, Eff. 7/1/05; AMD, 2006 MAR p. 2110, Eff. 9/8/06; AMD, 2016 MAR p. 1571, Eff. 9/3/16.


 

 
MAR Notices Effective From Effective To History Notes
36-22-192 9/3/2016 Current History: 82-11-111, MCA; IMP, 82-11-123, 82-11-131, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 1398, Eff. 7/16/82; AMD, 1982 MAR p. 2149, Eff. 12/17/82; AMD, 1983 MAR p. 1195, Eff. 8/26/83; AMD, 1986 MAR p. 1384, Eff. 8/15/86; AMD, 1992 MAR p. 654, Eff. 4/1/92; AMD, 1993 MAR p. 152, Eff. 7/1/94; AMD, 1995 MAR p. 1055, Eff. 6/16/95; AMD, 2001 MAR p. 2243, Eff. 11/9/01; AMD, 2005 MAR p. 1045, Eff. 7/1/05; AMD, 2006 MAR p. 2110, Eff. 9/8/06; AMD, 2016 MAR p. 1571, Eff. 9/3/16.
9/8/2006 9/3/2016 History: 82-11-111, MCA; IMP, 82-11-123, 82-11-131, 82-11-133, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 1398, Eff. 7/16/82; AMD, 1982 MAR p. 2149, Eff. 12/17/82; AMD, 1983 MAR p. 1195, Eff. 8/26/83; AMD, 1986 MAR p. 1384, Eff. 8/15/86; AMD, 1992 MAR p. 654, Eff. 4/1/92; AMD, 1993 MAR p. 152, Eff. 7/1/94; AMD, 1995 MAR p. 1055, Eff. 6/16/95; AMD, 2001 MAR p. 2243, Eff. 11/9/01; AMD, 2005 MAR p. 1045, Eff. 7/1/05; AMD, 2006 MAR p. 2110, Eff. 9/8/06.
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