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Frequently Asked Questions About Natural Resource Taxes

When are the tax returns and payments due?

The tax returns are due and payable as follows:

Return and payment due 60 days after each quarter:

  • Oil and Natural Gas Production Tax (MCA 15-36-101) and (82-11-131)

Return and payment due 30 days after each quarter:

  • Cement & Gypsum Producers License Tax (MCA 15-59-101)
  • Electrical Energy Producers License Tax (MCA 15-51-101)
  • Micaceous Mineral License Tax (MCA 15-37-201)
  • Coal Severance Tax (MCA 15-35-103)

Return and payment due annually on or before March 31:

  • Metal Mines Resource Indemnity Trust Tax (MCA 15-38-113)

Return due semiannually beginning January 1, 2003 (period ending June 30 due at end of period and payable by August 15, period ending December 31 due at end of period and payable by March 31)

  • Metal Mines License Tax (MCA 15-37-101)

Return is due on or before March 31 (payment is billed by the county on November 30 and May 31):

  • Mines Net Proceeds Tax (MCA 15-23-501)
  • Metal Mines Gross Proceeds Tax (MCA 15-23-801)
  • Coal Gross Proceeds Tax (MCA 15-23-701)

Return and payment due 60 days after calendar year:

  • Resource Indemnity Trust Tax for all minerals except metal mines (MCA 15-38-101)

Are tax returns due in the office by dates indicated or is postmarked date acceptable?

Our office should receive tax returns on the due date. A postmarked date is not valid.

Who is responsible to report Montana Production Taxes?

The operator of any mining, extracting or producing activity in the State of Montana is required to report and pay 100% of the taxes for working and non-working interest owners.

What forms do I need to use?

Forms are available at our office, along with detailed instructions advising which forms are to be used for each type of tax. You may also call (406) 444-6900.

What are the tax rates for the Oil and Gas Production Tax?

Refer to Montana Code Annotated 15-36-304 and 82-11-131.
*82-11-131 was revised effective 7-1-01 from .3% to .26%

Montana Oil/Gas Tax Filings - Responsibility of Operator. Effective for production occurring on or after January 1, 1999 to December 31, 1999.

Montana Oil/Gas Tax Filings - Responsibility of Operator. Effective for production occurring on or after January 1, 2000.

Montana Oil/Gas Tax Filings - Responsibility of Operator. Effective for production occurring on or after July 1, 2001.