Administrative Rules of Montana
Department 10 - EDUCATION
Chapter 10.11 - OIL AND GAS PRODUCTION TAXES
Subchapter 10.11.1 - Oil and Gas Production Taxes
Rule 10.11.101 - DEFINITIONS

Universal Citation: MT Admin Rules 10.11.101

Current through Register Vol. 6, March 22, 2024

The following definitions apply to this chapter.

(1) "Directly impacted by oil and gas development" means school districts in counties that had oil or natural gas production in FY 2015 or that are surrounded on their Montana borders by counties that had oil and natural gas production in FY 2015.

(2) "Excess oil and natural gas production taxes" means oil and natural gas production taxes that the Department of Revenue deposits into the state school oil and natural gas distribution account provided for in 20-9-520, MCA.

(3) "Quality educator" has the same meaning as the term is defined in 20-9-327(3), MCA.

(4) "School unit" means:

(a) 800 ANB for a high school district;

(b) 250 ANB for the K-6 ANB of an elementary district with an approved junior high school, 7th and 8th grade program, or middle school;

(c) 250 ANB for the K-8 ANB of an elementary district without an approved junior high school, 7th and 8th grade program, or middle school; and

(d) 450 for the 7th and 8th grade ANB of an elementary district with an approved junior high school, 7th and 8th grade program, or middle school.

(5) "Zone 1 School Districts" means all school districts in Carter, Dawson, Fallon, Richland, Roosevelt, Sheridan, and Wibaux counties.

(6) "Zone 2 School Districts" means all school districts in Custer, Daniels, Garfield, McCone, Powder River, Prairie, Rosebud, and Valley counties.

(7) "Zone 3 School Districts" means all school districts in Big Horn, Blaine, Carbon, Chouteau, Fergus, Glacier, Golden Valley, Hill, Liberty, Musselshell, Petroleum, Phillips, Pondera, Stillwater, Sweet Grass, Teton, Toole, Treasure, and Yellowstone counties.

AUTH: 20-9-310, MCA; IMP: 20-9-310, 20-9-517, 20-9-518, 20-9-519, MCA

Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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