15-36-331. (Temporary) 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.
(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) Except as provided in subsection (2)(c), the amount of oil and natural gas production taxes collected for the privilege and license tax pursuant to 82-11-131 must be deposited, in accordance with the provisions of 15-1-501, in the state special revenue fund for the purpose of paying expenses of the board, as provided in 82-11-135.
(b) The amount of the tax for the oil, gas, and coal natural resource account established in 90-6-1001 must be deposited in the account.
(c) In the 2007 biennium, up to $50,000 may be allocated to the legislative services division for the purpose of a study of split estates of property between mineral owners and surface owners related to oil and gas development and coal bed methane reclamation and bonding.
(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:
|
| | 2005 | 2006 and |
| | succeeding |
| | tax years |
| Big Horn | 45.04% | 45.05% |
| Blaine | 58.11% | 58.39% |
| Carbon | 48.93% | 48.27% |
| Chouteau | 57.65% | 58.14% |
| Custer | 80.9% | 69.53% |
| Daniels | 49.98% | 50.81% |
| Dawson | 50.64% | 47.79% |
| Fallon | 41.15% | 41.78% |
| Fergus | 83.52% | 69.18% |
| Garfield | 48.81% | 45.96% |
| Glacier | 64.74% | 58.83% |
| Golden Valley | 57.41% | 58.37% |
| Hill | 65.33% | 64.51% |
| Liberty | 59.73% | 57.94% |
| McCone | 52.86% | 49.92% |
| Musselshell | 51.44% | 48.64% |
| Petroleum | 54.62% | 48.04% |
| Phillips | 53.78% | 54.02% |
| Pondera | 70.89% | 54.26% |
| Powder River | 62.17% | 60.9% |
| Prairie | 39.73% | 40.38% |
| Richland | 46.72% | 47.47% |
| Roosevelt | 46.06% | 45.71% |
| Rosebud | 38.69% | 39.33% |
| Sheridan | 47.54% | 47.99% |
| Stillwater | 54.35% | 53.51% |
| Sweet Grass | 60.24% | 61.24% |
| Teton | 48.4% | 46.1% |
| Toole | 57.14% | 57.61% |
| Valley | 54.22% | 51.43% |
| Wibaux | 48.68% | 49.16% |
| Yellowstone | 48.06% | 46.74% |
| All other counties | 50.15% | 50.15% |
|
(b) The oil and natural gas production taxes allocated to each county must be deposited in the state special revenue fund and transferred to each county for distribution, as provided in 15-36-332.
(4) The department shall, in accordance with the provisions of 15-1-501, distribute the state portion of oil and natural gas production taxes remaining after the distributions pursuant to subsections (2) and (3) as follows:
(a) for each fiscal year through the fiscal year ending June 30, 2011, to be distributed as follows:
(i) 1.23% to the coal bed methane protection account established in 76-15-904;
(ii) 2.95% to the reclamation and development grants special revenue account established in 90-2-1104;
(iii) 2.95% to the orphan share account established in 75-10-743;
(iv) 2.65% to the state special revenue fund to be appropriated to the Montana university system for the purposes of the state tax levy as provided in 20-25-423; and
(v) all remaining proceeds to the state general fund;
(b) for fiscal years beginning after June 30, 2011, to be distributed as follows:
(i) 4.18% to the reclamation and development grants special revenue account established in 90-2-1104;
(ii) 2.95% to the orphan share account established in 75-10-743;
(iii) 2.65% to the state special revenue fund to be appropriated to the Montana university system for the purposes of the state tax levy as provided in 20-25-423; and
(iv) all remaining proceeds to the state general fund. (Terminates September 15, 2006--sec. 6, Ch. 527, L. 2005.)
15-36-331. (Effective September 16, 2006). 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.
(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 privilege and license tax pursuant to 82-11-131 must be deposited, in accordance with the provisions of 15-1-501, in the state special revenue fund for the purpose of paying expenses of the board, as provided in 82-11-135.
(b) The amount of the tax for the oil, gas, and coal natural resource account established in 90-6-1001 must be deposited in the account.
(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:
|
| | 2005 | 2006 and |
| | | succeeding tax years |
| Big Horn | 45.04% | 45.05% |
| Blaine | 58.11% | 58.39% |
| Carbon | 48.93% | 48.27% |
| Chouteau | 57.65% | 58.14% |
| Custer | 80.9% | 69.53% |
| Daniels | 49.98% | 50.81% |
| Dawson | 50.64% | 47.79% |
| Fallon | 41.15% | 41.78% |
| Fergus | 83.52% | 69.18% |
| Garfield | 48.81% | 45.96% |
| Glacier | 64.74% | 58.83% |
| Golden Valley | 57.41% | 58.37% |
| Hill | 65.33% | 64.51% |
| Liberty | 59.73% | 57.94% |
| McCone | 52.86% | 49.92% |
| Musselshell | 51.44% | 48.64% |
| Petroleum | 54.62% | 48.04% |
| Phillips | 53.78% | 54.02% |
| Pondera | 70.89% | 54.26% |
| Powder River | 62.17% | 60.9% |
| Prairie | 39.73% | 40.38% |
| Richland | 46.72% | 47.47% |
| Roosevelt | 46.06% | 45.71% |
| Rosebud | 38.69% | 39.33% |
| Sheridan | 47.54% | 47.99% |
| Stillwater | 54.35% | 53.51% |
| Sweet Grass | 60.24% | 61.24% |
| Teton | 48.4% | 46.1% |
| Toole | 57.14% | 57.61% |
| Valley | 54.22% | 51.43% |
| Wibaux | 48.68% | 49.16% |
| Yellowstone | 48.06% | 46.74% |
| All other counties | 50.15% | 50.15% |
|
(b) The oil and natural gas production taxes allocated to each county must be deposited in the state special revenue fund and transferred to each county for distribution, as provided in 15-36-332.
(4) The department shall, in accordance with the provisions of 15-1-501, distribute the state portion of oil and natural gas production taxes remaining after the distributions pursuant to subsections (2) and (3) as follows:
(a) for each fiscal year through the fiscal year ending June 30, 2011, to be distributed as follows:
(i) 1.23% to the coal bed methane protection account established in 76-15-904;
(ii) 2.95% to the reclamation and development grants special revenue account established in 90-2-1104;
(iii) 2.95% to the orphan share account established in 75-10-743;
(iv) 2.65% to the state special revenue fund to be appropriated to the Montana university system for the purposes of the state tax levy as provided in 20-25-423; and
(v) all remaining proceeds to the state general fund;
(b) for fiscal years beginning after June 30, 2011, to be distributed as follows:
(i) 4.18% to the reclamation and development grants special revenue account established in 90-2-1104;
(ii) 2.95% to the orphan share account established in 75-10-743;
(iii) 2.65% to the state special revenue fund to be appropriated to the Montana university system for the purposes of the state tax levy as provided in 20-25-423; and
(iv) all remaining proceeds to the state general fund.
History: En. Sec. 1, Ch. 522, L. 2003; amd. Sec. 18, Ch. 522, L. 2003; amd. Sec. 2, Ch. 5, L. 2005; amd. Sec. 3, Ch. 527, L. 2005; amd. Sec. 4, Ch. 603, L. 2005.
