reglab/housing_qa huggingface dataset:
MT Code § 17-1-507 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 1. General Administration|Part 5. Dedication of Revenue to State Special Revenue Fund|17-1-507. Principles of revenue dedication

  17-1-507. Principles of revenue dedication. (1) It is the policy of the legislature that a revenue source not be dedicated for a specific purpose unless one or more of the following conditions are met:   (a) The person or entity paying the tax, fee, or assessment is the direct beneficiary of the specific activity that is funded by the tax, fee, or assessment; the entire cost of the activity is paid by the beneficiary; and the tax, fee, or assessment paid is commensurate with the cost of the activity, including reasonable administrative costs.   (b) There is an expectation that funds donated by a person or entity will be used for a specified purpose. Grants from private or public entities are considered donations under this subsection.   (c) There is a legal basis for the revenue dedication. A legal basis is a constitutional mandate, federal mandate, or statutory requirement in which a source of funds is designated for a specific purpose.   (d) There is a recognized need for accountability through a separation of funding from the general fund consistent with generally accepted accounting principles.   (2) The total funding for a program is a legislative budget and policy issue for which a dedicated revenue provision may not be justified if:   (a) a general fund appropriation is needed to supplement the dedicated revenue support for the program or activity; or   (b) dedicating a revenue source or portion of a revenue source diverts funds that could be considered a general revenue source.   (3) In the consideration of the general appropriations act for each biennium, the legislature shall determine the appropriateness of dedicating revenue to a program or activity under conditions described in subsection (2). The office of budget and program planning shall describe the occurrence in its presentation of the executive budget, and the legislative fiscal analyst shall highlight the issue in the budget analysis and for the appropriations subcommittee considering the revenue dedication.   History: En. Sec. 19, Ch. 509, L. 1995.
MT Code § 17-1-508 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 1. General Administration|Part 5. Dedication of Revenue to State Special Revenue Fund|17-1-508. Review of statutory appropriations

  17-1-508. Review of statutory appropriations. (1) Each biennium, the office of budget and program planning shall, in development of the executive budget, review and identify instances in which statutory appropriations in current law do not appear consistent with the guidelines set forth in subsection (2).  (2) The review of statutory appropriations must determine whether a statutory appropriation meets the requirements of 17-7-502. Except as provided in [76-17-103,] 77-1-108, and 87-5-909, a statutory appropriation from a continuing and reliable source of revenue may not be used to fund administrative costs. In reviewing and establishing statutory appropriations, the legislature shall consider the following guidelines. A proposed or existing statutory appropriation may not be considered appropriate if:   (a) the money is from a continuing, reliable, and estimable source;   (b) the use of the appropriation or the expenditure occurrence is predictable and reliable;   (c) the authority exists elsewhere;   (d) an alternative appropriation method is available, practical, or effective;   (e) it appropriates state general fund money for purposes other than paying for emergency services;   (f) the money is used for general purposes;   (g) the legislature wishes to review expenditure and appropriation levels each biennium; and   (h) an expenditure cap and sunset date are excluded.   (3) The office of budget and program planning shall prepare a fiscal note for each piece of legislation that proposes to create or amend a statutory appropriation. It shall, consistent with the guidelines in this section, review each of these pieces of legislation. Its findings concerning the statutory appropriation must be contained in the fiscal note accompanying that legislation. (Bracketed language in subsection (2) terminates June 30, 2027--sec. 10, Ch. 374, L. 2017.)   History: En. Sec. 20, Ch. 509, L. 1995; amd. Sec. 19, Ch. 422, L. 1997; amd. Sec. 4, Ch. 8, L. 1999; amd. Sec. 44, Ch. 51, L. 1999; amd. Sec. 2, Ch. 554, L. 2001; amd. Sec. 1, Ch. 247, L. 2007; amd. Sec. 2, Ch. 17, L. 2013; amd. Sec. 2, Ch. 360, L. 2017; amd. Sec. 5, Ch. 374, L. 2017.
MT Code § 17-1-509 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 1. General Administration|Part 5. Dedication of Revenue to State Special Revenue Fund|17-1-509. reserved

  17-1-509 reserved.
MT Code § 17-1-510 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 1. General Administration|Part 5. Dedication of Revenue to State Special Revenue Fund|17-1-510. Repealed

  17-1-510. Repealed. Sec. 4, Ch. 121, L. 2005.   History: En. Sec. 3, Ch. 37, Sp. L. November 1993.
MT Code § 17-1-511 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 1. General Administration|Part 5. Dedication of Revenue to State Special Revenue Fund|17-1-511. General fund transfer

  17-1-511. General fund transfer. Each fiscal year beginning after June 30, 2011, the state treasurer shall transfer the amount reported under section 2(1), Chapter 361, Laws of 2007, from the general fund to the state special revenue account created in 20-26-1501.   History: En. Sec. 2, Ch. 361, L. 2007; amd. Sec. 13, Ch. 19, L. 2011.
MT Code § 17-1-512 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 1. General Administration|Part 5. Dedication of Revenue to State Special Revenue Fund|17-1-512. Terminated

  17-1-512. Terminated. Sec. 6, Ch. 4, Sp. L. November 2017.   History: En. Sec. 1, Ch. 4, Sp. L. November 2017.
MT Code § 17-1-601 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 1. General Administration|Part 6. Dedication of Revenue to Local Governments (Repealed)|17-1-601. Repealed

  17-1-601. Repealed. Sec. 6, Ch. 41, L. 2003.   History: En. Sec. 1, Ch. 400, L. 2001.
MT Code § 17-1-602 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 1. General Administration|Part 6. Dedication of Revenue to Local Governments (Repealed)|17-1-602. Repealed

  17-1-602. Repealed. Sec. 6, Ch. 41, L. 2003.   History: En. Sec. 2, Ch. 400, L. 2001.
MT Code § 17-1-603 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 1. General Administration|Part 6. Dedication of Revenue to Local Governments (Repealed)|17-1-603. Repealed

  17-1-603. Repealed. Sec. 6, Ch. 41, L. 2003.   History: En. Sec. 3, Ch. 400, L. 2001.
MT Code § 17-1-701 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 1. General Administration|Part 7. Tribal Government Loans|17-1-701. Loans with Indian tribal governments

  17-1-701. Loans with Indian tribal governments. Loan agreements with Indian tribal governments that are authorized under this title must contain the provisions specified in 90-6-709.   History: En. Sec. 1, Ch. 359, L. 2019.
MT Code § 17-1-702 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 1. General Administration|Part 7. Tribal Government Loans|17-1-702. Incurrence of certain general obligations related to Indian tribal governments

  17-1-702. Incurrence of certain general obligations related to Indian tribal governments. An Indian tribal government may enter into a loan agreement under Title 17, chapters 5 and 6, for any public or governmental purpose as provided in 7-7-4104.   History: En. Sec. 2, Ch. 359, L. 2019.
MT Code § 17-2-101 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-101. Title and purpose

  17-2-101. Title and purpose. (1) Sections 17-2-101 through 17-2-107 may be cited as the "Treasury Fund Structure Act".   (2) The purpose of these sections is to:   (a) comply with Article VIII, section 12, of the Montana constitution;   (b) simplify the accounting system and treasury fund structure of the state;   (c) make possible the full utilization of modern accounting methods;   (d) provide the legislature with a greater measure of control over public money; and   (e) enable the financial records of the state to accurately reflect the state's revenue, expenditures, expenses, and financial position in accordance with generally accepted accounting principles.   History: En. Sec. 1, Ch. 147, L. 1963; R.C.M. 1947, 79-409; amd. Sec. 1, Ch. 540, L. 1979; amd. Sec. 1, Ch. 28, L. 1981; amd. Sec. 6, Ch. 532, L. 1997.
MT Code § 17-2-103 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-103. Previous definitions of funds -- identification or segregation of money and funds

  17-2-103. Previous definitions of funds -- identification or segregation of money and funds. (1) It is the intent of the legislature that the definitions in 17-2-102 supersede all previous definitions of public funds that are inconsistent with the definitions found in this part.   (2) Any laws enacted or any contracts entered into in pursuance of law that require the segregation of money in the state treasury by means of a separate treasury fund must be interpreted as permitting the segregation of the money by means of a subfund or account within one of the funds created by 17-2-102.   (3) Each federal grant or other federal money within any subfund or account of one of the funds created by 17-2-102(1) through (3) must be identifiable as a separate accounting entity, reporting center, responsibility center, or revenue identification code, and an account must be made of each grant or other money by income and expenditure for each federal grant year or fiscal year as may be applicable.   (4) Unless otherwise specifically provided in the statutes pertaining to the tax, the portion of taxes collected by the state that, pursuant to a statute, are to be allocated or distributed to units of local government, school districts, authorities, or other local governmental entities must be accounted for in a state special revenue fund, established in 17-2-102, as prescribed by the department in accordance with generally accepted accounting principles.   History: Ap.p. Sec. 3, Ch. 147, L. 1963; amd. Sec. 2, Ch. 438, L. 1977; Sec. 79-411, R.C.M. 1947; Ap.p. Sec. 2, Ch. 438, L. 1977; R.C.M. 1947, 79-411; amd. Sec. 3, Ch. 28, L. 1981; amd. Sec. 1, Ch. 515, L. 1985; amd. Sec. 2, Ch. 556, L. 1995; amd. Sec. 8, Ch. 532, L. 1997; amd. Sec. 7, Ch. 34, L. 2001.
MT Code § 17-2-104 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-104. Additional accounts authorized

  17-2-104. Additional accounts authorized. The enumeration of treasury funds in 17-2-102 does not prohibit the state treasurer from establishing and maintaining:   (1) clearance or suspense accounts for the purpose of paying refunds, for the purpose of grouping payments from different funds or accounts prior to disbursement, or for the purpose of conveniently processing receipts before crediting the proper fund;   (2) investment funds authorized under the "Unified Investment Plan".   History: En. Sec. 4, Ch. 147, L. 1963; R.C.M. 1947, 79-412.
MT Code § 17-2-105 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-105. Maintenance of fund and account records and interfund loans

  17-2-105. Maintenance of fund and account records and interfund loans. (1) The state treasurer shall record receipts and disbursements for treasury funds and shall maintain fund records in a manner that reflects the total cash and invested balance of each fund. The state treasurer shall also maintain records of individual funds within the debt service, custodial, capital projects, and trust fund types in a manner that reflects the total cash and invested balance of each fund. When necessary to meet federal or other requirements that money be segregated in the treasury, the state treasurer may establish accounts, funds, or subfunds within any fund type listed in 17-2-102.   (2) (a) For the purpose of supplying deficiencies in the general fund, the state treasurer may temporarily borrow from other treasury funds, excluding pension trust funds, providing that the loan is recorded in the state accounting records. Except as provided in subsection (2)(b), the loan does not bear interest. A fund may not be so impaired that all proper demands on the fund cannot be met.   (b) If a loan to the general fund is made from a fund that retains its own interest, the department shall repay the loan with interest at a rate established by the state treasurer based on the estimated interest rate the funds would have earned if the funds had not been borrowed.   History: (1)En. Sec. 6, Ch. 147, L. 1963; amd. Sec. 1, Ch. 268, L. 1971; amd. Sec. 98, Ch. 326, L. 1974; Sec. 79-414, R.C.M. 1947; (2)En. Sec. 7, Ch. 147, L. 1963; amd. Sec. 2, Ch. 268, L. 1971; amd. Sec. 2, Ch. 321, L. 1973; amd. Sec. 98, Ch. 326, L. 1974; Sec. 79-415, R.C.M. 1947; R.C.M. 1947, 79-414(1), 79-415(4); amd. Sec. 10, Ch. 281, L. 1983; amd. Sec. 2, Ch. 47, L. 1995; amd. Sec. 1, Ch. 11, L. 1999; amd. Sec. 4, Ch. 185, L. 2019.
MT Code § 17-2-106 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-106. Creation and abolition of new accounts

  17-2-106. Creation and abolition of new accounts. (1) Moneys deposited in each fund except the general fund shall be segregated by the department of administration by specific accounts based on source, function, or department. When moneys deposited in the state treasury cannot logically be credited to an existing account or when it is impractical or undesirable for an agency of state government to segregate moneys in its own accounts, the department of administration, in its discretion, may create new accounts consistent with the definitions in 17-2-102. However, the department of administration shall create as few new accounts as practicable.   (2) The department of administration shall periodically examine all accounts and shall abolish or consolidate inactive or unnecessary accounts.   (3) When moneys have been appropriated from several sources for the operation of a state agency, the department of administration may establish an account to receive, hold, and disburse moneys appropriated for the operation of the agency and regulate the transfer of moneys to the account in accordance with the laws governing the expenditure of state moneys.   History: (1), (2)En. Sec. 5, Ch. 147, L. 1963; amd. Sec. 27, Ch. 326, L. 1974; Sec. 79-413, R.C.M. 1947; (3)En. Sec. 6, Ch. 147, L. 1963; amd. Sec. 1, Ch. 268, L. 1971; amd. Sec. 98, Ch. 326, L. 1974; Sec. 79-414, R.C.M. 1947; R.C.M. 1947, 79-413, 79-414(4).
MT Code § 17-2-108 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-108. Expenditure of nongeneral fund money first

  17-2-108. Expenditure of nongeneral fund money first. (1) Except for the exemptions applicable to the Montana historical society in 22-3-114(5), the Montana state library in 22-1-226(5), the Montana school for the deaf and blind in 20-8-107(5), and the department of public health and human services in 53-1-612, an office or entity of the executive, legislative, or judicial branch of state government shall apply expenditures against appropriated nongeneral fund money whenever possible before using general fund appropriations.   (2) Except as provided in 53-1-612, the approving authority, as defined in 17-7-102, shall authorize the decrease of the general fund appropriation of an agency by the amount of money received from federal sources in excess of the appropriation in an appropriation act unless the decrease is contrary to federal law, federal rule, or a contract or unless the approving authority certifies that the services to be funded by the additional money are significantly different than those for which the agency received the general fund appropriation. If directed by an appropriation act, the approving authority shall decrease the general fund appropriation of an agency by the amount of money received from nonfederal sources in excess of the appropriation unless the decrease is contrary to state law, state rule, or a contract or unless the approving authority certifies that the services to be funded by the additional money are significantly different than those for which the agency received the general fund appropriation. If the general fund appropriation of an agency is decreased pursuant to this section, the appropriation for the fund in which the money is received is increased in the amount of the general fund decrease.   (3) If directed by an appropriation act, the approving authority may decrease a state special revenue, proprietary, or other fund appropriation of an agency by the amount of money received from federal sources in excess of the appropriation unless the decrease is contrary to state or federal law or federal rule. The appropriation for the fund in which the money is received is decreased by the amount of the federal special revenue increase allowed by law, rule, or contract and approved for the purpose.   History: En. Sec. 4, Ch. 194, L. 1951; amd. Sec. 1, Ch. 101, L. 1953; amd. Sec. 8, Ch. 158, L. 1959; amd. Sec. 3, Ch. 267, L. 1971; amd. Sec. 45, Ch. 326, L. 1974; R.C.M. 1947, 82-109(2); amd. Sec. 1, Ch. 352, L. 1989; amd. Sec. 3, Ch. 787, L. 1991; amd. Sec. 4, Ch. 4, L. 1993; amd. Sec. 3, Ch. 339, L. 1995; amd. Sec. 1, Ch. 332, L. 2003; amd. Sec. 4, Ch. 576, L. 2003; amd. Sec. 1, Ch. 151, L. 2005.
MT Code § 17-2-109 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-109. Department access to records

  17-2-109. Department access to records. (1) All officers, employees, and other persons connected with the fiscal affairs of any state office, agency, or institution must afford all reasonable facilities for the examination of accounts and investigations provided for and must make reports, returns, and exhibits relating to such fiscal matters to the department in a form that the department shall prescribe.   (2) If an officer or employee of the state or any agency refuses or neglects to comply with subsection (1) of this section, the salary of that officer or employee shall, on request of the department to the proper official, be withheld until that officer or employee complies with subsection (1) and the department certifies approval to the disbursing officer.   History: En. Sec. 6, Ch. 194, L. 1951; amd. Sec. 9, Ch. 158, L. 1959; amd. Sec. 18, Ch. 249, L. 1967; amd. Sec. 4, Ch. 268, L. 1971; amd. Sec. 50, Ch. 326, L. 1974; R.C.M. 1947, 82-110(part).
MT Code § 17-2-110 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-110. Fiscal year and financial reports

  17-2-110. Fiscal year and financial reports. (1) Except for the state fund provided for in Title 39, chapter 71, part 23, the fiscal year for state purposes commences on July 1 of each year and ends on June 30 of each year. The state fund's fiscal year starts on January 1 of each year and ends on December 31 of that same year.   (2) At the end of each fiscal year, the fiscal records of each state office, department, bureau, commission, institution, university unit, and agency, collectively referred to as "state agency", must be closed. Each state agency shall prepare the financial records and reconciliations for the fiscal year as the department of administration may prescribe. The financial reports of the uniform accounting and reporting system prescribed in 17-1-102(2) are to be completed and distributed not more than 31 days following the end of each fiscal year. The department of administration may extend this time limit if a state agency can show necessity for the extension.   (3) The reports are to be distributed to the department of administration and the legislative auditor and any other state agency that the department of administration may prescribe. It is the intent of this provision that these reports accurately and comprehensively present the financial activities of the reporting state agency in accordance with generally accepted accounting principles so that the reports can be effectively used by the executive and legislative branches of state government.   (4) Upon consolidation of the reports, the annual financial report by the department of administration must be available for other individuals and organizations interested in the financial affairs of the state of Montana.   History: En. Sec. 3821, Pol. C. 1895; re-en. Sec. 2594, Rev. C. 1907; amd. Sec. 1, Ch. 73, L. 1921; re-en. Sec. 518, R.C.M. 1921; re-en. Sec. 518, R.C.M., 1935; amd. Sec. 1, Ch. 121, L. 1953; amd. Sec. 1, Ch. 84, L. 1955; amd. Sec. 2, Ch. 127, L. 1961; amd. Sec. 1, Ch. 175, L. 1969; R.C.M. 1947, 59-701(part); amd. Sec. 2, Ch. 267, L. 1985; amd. Sec. 6, Ch. 308, L. 1995; amd. Sec. 3, Ch. 48, L. 1997; amd. Sec. 4, Ch. 320, L. 2015.
MT Code § 17-2-111 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-111. Repealed

  17-2-111. Repealed. Sec. 21, Ch. 120, L. 2013.   History: En. Sec. 1, Ch. 390, L. 1987; amd. Sec. 2, Ch. 700, L. 1989; amd. Sec. 21, Ch. 509, L. 1995; amd. Sec. 5, Ch. 8, L. 1999.
MT Code § 17-2-112 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-112. through 17-2-120 reserved

  17-2-112 through 17-2-120 reserved.
MT Code § 17-2-121 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-121. Repealed

  17-2-121. Repealed. Sec. 52, Ch. 380, L. 2003.   History: En. Sec. 2, Ch. 391, L. 1985; amd. Sec. 2, Ch. 351, L. 1989; amd. Sec. 9, Ch. 532, L. 1997; amd. Sec. 7, Ch. 227, L. 2001.
MT Code § 17-2-122 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-122. Repealed

  17-2-122. Repealed. Sec. 9, Ch. 351, L. 1989.   History: En. Sec. 3, Ch. 391, L. 1985.
MT Code § 17-2-123 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-123. Repealed

  17-2-123. Repealed. Sec. 9, Ch. 351, L. 1989.   History: En. Sec. 4, Ch. 391, L. 1985.
MT Code § 17-2-124 (2021)
2021 Montana Code Annotated|Title 17. State Finance|Chapter 2. Accounting|Part 1. Treasury Funds and Accounts|17-2-124. Disposition of money from certain designated license and other taxes

  17-2-124. Disposition of money from certain designated license and other taxes. (1) The state treasurer shall deposit to the credit of the appropriate fund in accordance with the provisions of subsection (3) all money received from the collection of taxes and fees.   (2) The department of revenue shall deposit to the credit of the state general fund all money received from the collection of license taxes and all net revenue and receipts from all sources, other than certain fees, under Title 16, chapters 1 through 4 and 6.   (3) The distribution of tax and fee revenue must be made according to the provisions of the law governing allocation of the tax or fee that were in effect for the period in which the tax or fee revenue was recorded for accounting purposes. Tax revenue must be recorded as prescribed by the department of administration, pursuant to 17-1-102(2) and (4), in accordance with generally accepted accounting principles.   (4) All refunds of taxes or fees must be attributed to the funds in which the taxes or fees are currently being recorded. All refunds of interest and penalties must be attributed to the funds in which the interest and penalties are currently being recorded.   History: En. Sec. 1, Ch. 475, L. 2007; amd. Sec. 13, Ch. 489, L. 2009.