2023 Montana Code Annotated › Title 60. Highways and Transportation › Chapter 3. Distribution and Apportionment of Highway Funds › Part 2. State Funds › 60-3-201. Distribution and use of proceeds of gasoline tax

60-3-201. Distribution and use of proceeds of gasoline tax.
(1) Money received in payment of the gasoline tax under 15-70-403, except those amounts paid out of the department's suspense account for gasoline tax refund, must be deposited as provided in 15-70-403(2) and (3) and used and expended as provided in 15-70-126 and 15-70-128 and this section. After deductions for amounts paid out of the suspense account for gasoline tax refunds, the remainder of the gasoline tax collected under 15-70-403 is allocated as follows:
(a) 9/10 of 1% to the state park account;
(b) 15/28 of 1% to a snowmobile account in the state special revenue fund;
(c) 1/8 of 1% to an off-highway vehicle account in the state special revenue fund to be used pursuant to 23-2-825;
(d) 1/25 of 1% to the aeronautics revenue fund of the department under the provisions of 67-1-301; and
(e) the remaining amount as provided for in 15-70-126 and 15-70-128.
(2) The department shall, in expending this money, carry forward construction from year to year, using the money expended in accordance with this title. Nothing in this title conflicts with Title 23 of the United States Code and the rules by which it is administered.
(3) The department may enter into cooperative agreements with the national park service and the federal highway administration for the purpose of maintaining national park approach roads in Montana.
(4) Money credited to the state park account in the state special revenue fund may be used only for the creation, improvement, and maintenance of state parks where motorboating is allowed. The legislature finds that of all the fuel sold in the state for consumption in internal combustion engines, except fuel for which refunds have been made, not less than 9/10 of 1% is used for propelling boats on waterways of this state.
(5) (a) Money credited to the snowmobile account may be used only to develop and maintain facilities open to the general public at no admission cost, to promote snowmobile safety, for enforcement purposes, and for the control of noxious weeds.
(b) Of the amounts deposited in the snowmobile account:
(i) 13% of the amount deposited must be used by the department of fish, wildlife, and parks to promote snowmobile safety and education and to enforce snowmobile laws. Two-thirds of the 13% deposited must be used to promote snowmobile safety and education and one-third of the 13% deposited must be used for the enforcement of snowmobile laws.
(ii) 1% of the amount deposited must be credited to the noxious weed management special revenue fund provided for in 80-7-816.
(c) The legislature finds that of all fuels sold in this state for consumption in internal combustion engines, except fuel for which refunds have been made, not less than 15/28 of 1% is used for propelling registered snowmobiles in this state.
(6) The legislature finds that of all fuel sold in this state for consumption in internal combustion engines, except fuel for which refunds have been made, not less than 1/8 of 1% is used for propelling off-highway vehicles in this state.
(7) Money credited to the aeronautics operations account provided for in 67-1-308 may be used only to develop, improve, and maintain facilities open to the public at no admission cost and to promote aviation safety. The legislature finds that of all the fuel sold in this state for consumption in internal combustion engines not less than 1/25 of 1% is used for propelling aircraft in this state.
History: En. Sec. 4-301, Ch. 197, L. 1965; amd. Sec. 1, Ch. 251, L. 1967; amd. Sec. 6, Ch. 356, L. 1971; amd. Sec. 13, Ch. 100, L. 1973; amd. Sec. 94, Ch. 316, L. 1974; amd. Sec. 8, Ch. 477, L. 1975; amd. Sec. 1, Ch. 372, and Sec. 1, Ch. 382, L. 1977; R.C.M. 1947, 32-2601; amd. Sec. 10, Ch. 23, L. 1979; amd. Sec. 1, Ch. 607, L. 1979; amd. Sec. 26, Ch. 298, L. 1983; amd. Sec. 1, Ch. 558, L. 1985; amd. Sec. 10, Ch. 512, L. 1991; amd. Sec. 1, Ch. 698, L. 1991; amd. Sec. 11, Ch. 87, L. 1993; amd. Sec. 1, Ch. 40, Sp. L. November 1993; amd. Sec. 1, Ch. 356, L. 1995; amd. Sec. 5, Ch. 442, L. 1995; amd. Sec. 59, Ch. 7, L. 2001; amd. Sec. 1, Ch. 472, L. 2005; amd. Sec. 34, Ch. 220, L. 2015; amd. Sec. 33, Ch. 384, L. 2017; amd. Sec. 2, Ch. 177, L. 2019; amd. Sec. 8, Ch. 455, L. 2019; amd. Sec. 7, Ch. 123, L. 2023.