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.
     (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) 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.
     (3) (a) For tax year 2003 and succeeding tax years, the amount of oil and natural gas production taxes determined under subsection (1)(b) plus the phased-out amount distributed pursuant to 15-36-324(12)(b) as that section read on December 31, 2002, is allocated to each county according to the following schedule:

2003 2004 2005 2006 and succeeding tax years

Big Horn 45.03% 45.04% 45.04% 45.05%

Blaine 57.56% 57.84% 58.11% 58.39%

Carbon 50.24% 49.59% 48.93% 48.27%

Chouteau 56.67% 57.16% 57.65% 58.14%

Custer 103.63% 92.27% 80.9% 69.53%

Daniels 48.31% 49.15% 49.98% 50.81%

Dawson 56.32% 53.48% 50.64% 47.79%

Fallon 39.89% 40.52% 41.15% 41.78%

Fergus 112.2% 97.86% 83.52% 69.18%

Garfield 54.51% 51.66% 48.81% 45.96%

Glacier 76.56% 70.65% 64.74% 58.83%

Golden Valley 55.5% 56.45% 57.41% 58.37%

Hill 66.97% 66.15% 65.33% 64.51%

Liberty 63.32% 61.53% 59.73% 57.94%

McCone 58.75% 55.81% 52.86% 49.92%

Musselshell 57.06% 54.25% 51.44% 48.64%

Petroleum 67.8% 61.21% 54.62% 48.04%

Phillips 53.3% 53.54% 53.78% 54.02%

Pondera 104.14% 87.51% 70.89% 54.26%

Powder River 64.7% 63.44% 62.17% 60.9%

Prairie 38.43% 39.08% 39.73% 40.38%

Richland 45.23% 45.97% 46.72% 47.47%

Roosevelt 46.75% 46.4% 46.06% 45.71%

Rosebud 37.41% 38.05% 38.69% 39.33%

Sheridan 46.64% 47.09% 47.54% 47.99%

Stillwater 56.05% 55.2% 54.35% 53.51%

Sweet Grass 58.23% 59.24% 60.24% 61.24%

Teton 53.01% 50.71% 48.4% 46.1%

Toole 56.2% 56.67% 57.14% 57.61%

Valley 59.82% 57.02% 54.22% 51.43%

Wibaux 47.71% 48.19% 48.68% 49.16%

Yellowstone 50.69% 49.37% 48.06% 46.74%

All other counties 50.15% 50.15% 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 the fiscal year ending June 30, 2003, to be distributed as follows:
     (i) a total of $400,000 to the coal bed methane protection account established in 76-15-904; and
     (ii) all remaining proceeds to the state general fund;
     (b) for the fiscal year beginning July 1, 2003, 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;
     (c) 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.


	2003	2004	2005	2006 and succeeding tax years
Big Horn	45.03%	45.04%	45.04%	45.05%
Blaine	57.56%	57.84%	58.11%	58.39%
Carbon	50.24%	49.59%	48.93%	48.27%
Chouteau	56.67%	57.16%	57.65%	58.14%
Custer	103.63%	92.27%	80.9%	69.53%
Daniels	48.31%	49.15%	49.98%	50.81%
Dawson	56.32%	53.48%	50.64%	47.79%
Fallon	39.89%	40.52%	41.15%	41.78%
Fergus	112.2%	97.86%	83.52%	69.18%
Garfield	54.51%	51.66%	48.81%	45.96%
Glacier	76.56%	70.65%	64.74%	58.83%
Golden Valley	55.5%	56.45%	57.41%	58.37%
Hill	66.97%	66.15%	65.33%	64.51%
Liberty	63.32%	61.53%	59.73%	57.94%
McCone	58.75%	55.81%	52.86%	49.92%
Musselshell	57.06%	54.25%	51.44%	48.64%
Petroleum	67.8%	61.21%	54.62%	48.04%
Phillips	53.3%	53.54%	53.78%	54.02%
Pondera	104.14%	87.51%	70.89%	54.26%
Powder River	64.7%	63.44%	62.17%	60.9%
Prairie	38.43%	39.08%	39.73%	40.38%
Richland	45.23%	45.97%	46.72%	47.47%
Roosevelt	46.75%	46.4%	46.06%	45.71%
Rosebud	37.41%	38.05%	38.69%	39.33%
Sheridan	46.64%	47.09%	47.54%	47.99%
Stillwater	56.05%	55.2%	54.35%	53.51%
Sweet Grass	58.23%	59.24%	60.24%	61.24%
Teton	53.01%	50.71%	48.4%	46.1%
Toole	56.2%	56.67%	57.14%	57.61%
Valley	59.82%	57.02%	54.22%	51.43%
Wibaux	47.71%	48.19%	48.68%	49.16%
Yellowstone	50.69%	49.37%	48.06%	46.74%
All other counties	50.15%	50.15%	50.15%	50.15%