Revise taxation of stripper oil wells

This bill amends Montana's tax code to create a uniform tax rate for both pre-1999 and post-1999 stripper oil wells. It increases the price threshold for the reduced tax rate from $30 to $54 per barrel of oil (using West Texas Intermediate pricing), meaning the lower tax rate only applies when oil prices fall below $54. Stripper wells are defined as those producing 3-10 barrels/day for pre-1999 wells or 3-15 barrels/day for post-1999 wells. The change affects small oil producers operating these low-production wells across Montana, directly altering their tax liability based on current oil market prices. The bill amends Sections 15-36-303 and 15-36-304 of Montana Code Annotated.