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Code · Montana · Title 15 — Taxation · Chapter 30 · Part 25

15-30-2537. Definitions.

102 words·~1 min read·/mt/title-15/chapter-30/part-25/15-30-2537·

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15-30-2537 . Definitions. As used in 15-30-2536 through 15-30-2547 , the following definitions apply:
(1)"Mineral" has the meaning provided in 15-38-103 .
(2)"Publicly traded partnership" means a publicly traded partnership, as defined in section 7704 of the Internal Revenue Code, 26 U.S.C. 7704, that is not treated as a corporation.
(3)"Remitter" means an individual, entity, or trust that makes royalty payments to royalty owners.
(4)"Royalty owner" means a person or entity entitled to receive periodic payments for a nonworking interest in the production of oil or gas or in the severance of other minerals from the mineral estate.
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