Montana Code 15-36-332. Distribution of taxes to taxing units — appropriation
15-36-332. Distribution of taxes to taxing units — appropriation. (1) (a) Subject to 20-9-310 and subsection (9) of this section, by the dates referred to in subsection (6) of this section, the department shall distribute oil and natural gas production taxes allocated under 15-36-331(3) to each eligible county.
Terms Used In Montana Code 15-36-332
- 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
- Department: means the department of revenue provided for in 2-15-1301. 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
- 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
(b)Except as provided by subsection (9), by the dates referred to in subsection (6), the department shall distribute the amount deposited in the oil and gas natural resource distribution account under 15-36-331(2)(b) as provided in subsection (7) of this section.
(2)(a) Each county treasurer shall distribute the amount of oil and natural gas production taxes designated under subsection (1)(a), including the amounts referred to in subsection (2)(b), to the countywide elementary and high school retirement funds, countywide transportation funds, and eligible school districts according to the following schedule:
| Elementary | High School | Countywide | School | |
| Retirement | Retirement | Transportation | Districts | |
| Big Horn | 14.81% | 10.36% | 2.99% | 26.99% |
| Blaine | 5.86% | 2.31% | 2.71% | 24.73% |
| Carbon | 3.6% | 6.62% | 1.31% | 49.18% |
| Chouteau | 8.1% | 4.32% | 3.11% | 23.79% |
| Custer | 6.9% | 3.4% | 1.19% | 31.25% |
| Daniels | 0 | 7.77% | 3.92% | 48.48% |
| Dawson | 5.53% | 2.5% | 1.11% | 35.6% |
| Fallon | 0 | 7.63% | 1.24% | 42.58% |
| Fergus | 7.88% | 4.84% | 2.08% | 53.25% |
| Garfield | 4.04% | 3.13% | 5.29% | 26.19% |
| Glacier | 11.2% | 4.87% | 3.01% | 46.11% |
| Golden Valley | 0 | 11.52% | 2.77% | 54.65% |
| Hill | 6.7% | 4.07% | 1.59% | 49.87% |
| Liberty | 4.9% | 4.56% | 1.15% | 35.22% |
| McCone | 4.18% | 3.19% | 2.58% | 43.21% |
| Musselshell | 5.98% | 4.07% | 3.53% | 32.17% |
| Petroleum | 0 | 11.92% | 4.59% | 55.48% |
| Phillips | 0.43% | 6.6% | 1.08% | 41.29% |
| Pondera | 6.96% | 5.06% | 1.94% | 45.17% |
| Powder River | 3.96% | 2.97% | 4.57% | 22.25% |
| Prairie | 0 | 8.88% | 1.63% | 36.9% |
| Richland | 4.1% | 3.92% | 2.26% | 43.77% |
| Roosevelt | 9.93% | 7.37% | 2.74% | 40.94% |
| Rosebud | 3.87% | 2.24% | 1.05% | 72.97% |
| Sheridan | 0 | 3.39% | 2.22% | 47.63% |
| Stillwater | 6.87% | 4.86% | 1.63% | 41.16% |
| Sweet Grass | 6.12% | 6.5% | 2.4% | 37.22% |
| Teton | 6.88% | 8.19% | 3.8% | 29.43% |
| Toole | 2.78% | 4.78% | 1.3% | 43.56% |
| Valley | 2.26% | 12.61% | 4.63% | 41.11% |
| Wibaux | 0 | 4.1% | 0.77% | 31.46% |
| Yellowstone | 7.98% | 4.56% | 1.07% | 52.77% |
| All other counties | 3.81% | 7.84% | 1.81% | 41.04% |