Except as provided in 15-30-2539, each remitter shall withhold from each royalty payment made to a royalty owner an amount equal to the highest marginal tax rate in effect under 15-30-2103 of the net amount payable to the royalty owner.

History: En. Sec. 3, Ch. 468, L. 2007; Sec. 15-30-263, MCA 2007; redes. 15-30-2538 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 4, Ch. 545, L. 2025.