Montana Code 15-36-331. Distribution of taxes
15-36-331. Distribution of taxes. (1) (a) For each calendar quarter, the department shall determine the amount of tax, late payment interest, and penalties collected under this part.
Terms Used In Montana Code 15-36-331
- Board: means the board of oil and gas conservation provided for in 2-15-3303. See Montana Code 15-36-303
- 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
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(b)For the purposes of distribution of oil and natural gas production taxes to county and school district taxing units under 15-36-332 and to the state, the department shall determine the amount of oil and natural gas production taxes paid on production in the taxing unit.
(2)(a) The amount of oil and natural gas production taxes collected for the percentage of privilege and license tax established by the board pursuant to 82-11-131 must be deposited, in accordance with the provisions of 17-2-124, in the account in the state special revenue fund for the purpose of paying expenses of the board, as provided in 82-11-135.
(b)After the allocation provided for in subsection (2)(a), up to 0.08% of the tax collected pursuant to 15-36-304(7) must be deposited in the oil and gas natural resource distribution account established in 90-6-1001(1) for distribution pursuant to 15-36-332(7).
(c)Any funds remaining after the allocations provided for in subsections (2)(a) and (2)(b) must remain in the account provided for in 82-11-135 as reserves for the board or for legislative transfer for purposes related to the impacts of oil and gas production.
(3)(a) For each tax year, the amount of oil and natural gas production taxes determined under subsection (1)(b) is allocated to each county according to the following schedule:
| Big Horn | 45.05% |
| Blaine | 58.39% |
| Carbon | 48.27% |
| Chouteau | 58.14% |
| Custer | 69.53% |
| Daniels | 50.81% |
| Dawson | 47.79% |
| Fallon | 41.78% |
| Fergus | 69.18% |
| Garfield | 45.96% |
| Glacier | 58.83% |
| Golden Valley | 58.37% |
| Hill | 64.51% |
| Liberty | 57.94% |
| McCone | 49.92% |
| Musselshell | 48.64% |
| Petroleum | 48.04% |
| Phillips | 54.02% |
| Pondera | 54.26% |
| Powder River | 60.9% |
| Prairie | 40.38% |
| Richland | 47.47% |
| Roosevelt | 45.71% |
| Rosebud | 39.33% |
| Sheridan | 47.99% |
| Stillwater | 53.51% |
| Sweet Grass | 61.24% |
| Teton | 46.1% |
| Toole | 57.61% |
| Valley | 51.43% |
| Wibaux | 49.16% |
| Yellowstone | 46.74% |
| All other counties | 50.15% |