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Code · Montana · Title 15 — Taxation · Chapter 38 · Part 3

15-38-302. Natural resources projects state special revenue account created -- revenue allocated -- limitations on appropriations from account.

203 words·~1 min read·/mt/title-15/chapter-38/part-3/15-38-302·

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15-38-302 . Natural resources projects state special revenue account created -- revenue allocated -- limitations on appropriations from account.
(1)There is a natural resources projects state special revenue account within the state special revenue fund established in 17-2-102 .
(2)There must be paid into the natural resources projects state special revenue:
(a)the interest income of the resource indemnity trust fund under the provisions of 15-38-202 ;
(b)the resource indemnity and ground water assessment tax under the provisions of 15-38-106 ;
(c)the oil and natural gas production tax as provided in 15-36-331 ;
(d)the excess of the coal severance tax proceeds allocated by 85-1-603 to the renewable resource loan debt service fund above debt service requirements as provided in and subject to the conditions of 85-1-619 ; and
(e)10% of the interest earned from the Montana water development state special revenue account established in 85-1-320 to be used for water storage pilot projects and dam inspections required under 85-15-213 .
(3)Appropriations may be made from the natural resources projects state special revenue account for grants and loans for designated projects and the activities authorized in 85-1-602 and 90-2-1102 .
(4)The account retains its own interest.
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