Terms Used In Montana Code > Title 15 > Chapter 36 - Oil and Gas Production Tax

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affidavit: means a sworn written declaration made before an officer authorized to administer oaths or an unsworn written declaration made under penalty of perjury as provided in 1-6-105. See Montana Code 1-1-203
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Board: means the board of oil and gas conservation provided for in 2-15-3303. See Montana Code 15-36-303
• Chief information security officer: means an employee at the department of administration designated by the chief information officer who is responsible for protecting the state's information assets and citizens' data by:

  (a)advising and overseeing information security strategy and programs for executive branch state agencies without elected officials;

  (b)advising and consulting information security strategy and programs for executive branch state agencies with elected officials and the legislative and judicial branches; and

  (c)advising information security strategy and programs for city, county, consolidated city-county, and local governments and for school districts, other political subdivisions, or tribal governments. See Montana Code 2-6-1501

• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the department of revenue provided for in 2-15-1301. See Montana Code 15-36-303
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Enhanced recovery project: means the use of any process for the displacement of oil from the earth other than primary recovery and includes the use of an immiscible, miscible, chemical, thermal, or biological process. See Montana Code 15-36-303
• Existing enhanced recovery project: means an enhanced recovery project that began development before January 1, 1994. See Montana Code 15-36-303
• 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
• Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
• Horizontal drain hole: means that portion of a wellbore with 70 degrees to 110 degrees deviation from the vertical and a horizontal projection within the common source of supply, as that term is defined by the board, that exceeds 100 feet. See Montana Code 15-36-303
• Horizontally completed well: means :

  (a)a well with one or more horizontal drain holes; or

  (b)any other well classified by the board as a horizontally completed well. See Montana Code 15-36-303

• Incremental production: means :

  (a)the volume of oil produced by a new enhanced recovery project, by a well in primary recovery recompleted as a horizontally completed well, by recompletion of an existing horizontal drain hole, or by an expanded enhanced recovery project, that is in excess of the production decline rate established under the conditions existing before:

  (i)commencing the recompletion of a well as a horizontally completed well;

  (ii)expanding the existing enhanced recovery project; or

  (iii)commencing a new enhanced recovery project; or

  (b)in the case of any project that had no taxable production prior to commencing the enhanced recovery project, all production of oil from the enhanced recovery project. See Montana Code 15-36-303

• New enhanced recovery project: means an enhanced recovery project that began development after December 31, 1993. 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
• Primary recovery: means the displacement of oil from the earth into the wellbore by means of the natural pressure of the oil reservoir and includes artificial lift. See Montana Code 15-36-303
• producer: means a person who produces oil or natural gas within this state or who owns, controls, manages, leases, or operates within this state any well or wells from which any marketable oil or natural gas is extracted or produced. See Montana Code 15-36-303
• Production decline rate: means the projected rate of future oil or natural gas production, extrapolated by a method approved by the board, that must be determined for a project area prior to commencing a new or expanded enhanced recovery project or the recompletion of a well as a horizontally completed well or the recompletion of an existing horizontal drain hole. See Montana Code 15-36-303
• Property: means real and personal property. See Montana Code 1-1-205
• Qualifying production: means the first 12 months of production of oil or natural gas from a well drilled after December 31, 1998, or the first 18 months of production of oil or natural gas from a horizontally completed well drilled after December 31, 1998, or from a well that has not produced oil or natural gas during the 5 years immediately preceding the first month of qualifying production. See Montana Code 15-36-303
• Secondary recovery project: means an enhanced recovery project, other than a tertiary recovery project, that commenced or was expanded after December 31, 1993, and meets each of the following requirements:

  (a)The project must be certified as a secondary recovery project to the department by the board. See Montana Code 15-36-303

• Security incident: means an occurrence that:

  (a)actually or potentially jeopardizes the confidentiality, integrity, or availability of an information system or the information the system processes, stores, or transmits; or

  (b)constitutes a violation or imminent threat of violation of security policies, security procedures, or acceptable use policies. See Montana Code 2-6-1501

• Several: means two or more. See Montana Code 1-1-201
• State agency: means an agency, authority, board, bureau, college, commission, committee, council, department, hospital, institution, office, university, or other instrumentality of the legislative or executive branch of state government. See Montana Code 2-6-1501
• Tertiary recovery project: means an enhanced recovery project, other than a secondary recovery project, using a tertiary recovery method that meets the following requirements:

  (a)The project must be certified as a tertiary recovery project to the department by the board. See Montana Code 15-36-303

• Trustee: A person or institution holding and administering property in trust.
• United States: includes the District of Columbia and the territories. See Montana Code 1-1-201
• wells: means a single well or a group of wells in one field or production unit and under the control of one operator or producer. See Montana Code 15-36-303