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) (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 17-2-124, 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 allocated in 15-36-304(7)(b) for the oil and gas natural resource distribution account established in 90-6-1001(1) 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:
| 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% |
(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 17-2-124, 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) 1.45% to the natural resources projects state special revenue account established in 15-38-302;
(iii) 1.45% to the natural resources operations state special revenue account established in 15-38-301;
(iv) 2.99% to the orphan share account established in 75-10-743;
(v) 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 15-10-108; and
(vi) all remaining proceeds to the state general fund;
(b) for fiscal years beginning after June 30, 2011, to be distributed as follows:
(i) 2.16% to the natural resources projects state special revenue account established in 15-38-302;
(ii) 2.02% to the natural resources operations state special revenue account established in 15-38-301;
(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 15-10-108; and
(v) all remaining proceeds to the state general fund.
(5) A payment required pursuant to this section may be withheld if, for more than 90 days, a local government fails to:
(a) file a financial report required by 15-1-504;
(b) remit any amounts collected on behalf of the state as required by 15-1-504; or
(c) remit any other amounts owed to the state or another taxing jurisdiction.