17-1-501. Legislative intent. (1) It is the intent of the legislature, by establishing criteria for the review and evaluation of revenue dedication provisions, to ensure that provisions for revenue dedication:

Terms Used In Montana Code 17-1-501

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Dedicated revenue provision: means an administrative or legislative action that allocates the revenue from a tax, fee, assessment, or other source to an account in the state special revenue fund, as described in 17-2-102, or to a local government. See Montana Code 17-1-502
  • Local government: means a municipality, a county, a consolidated government, or a special district. See Montana Code 17-1-502
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201

(a)are based on sound principles of revenue dedication as described in 17-1-507;

(b)reflect present circumstances and legislative priorities for state spending;

(c)are terminated when they are no longer necessary or appropriate; and

(d)are subject to the same legislative scrutiny as programs or activities funded from the general fund.

(2)It is the intent of the legislature, by establishing criteria for the review and evaluation of statutory appropriation provisions, to ensure that provisions with statutory appropriations:

(a)reflect present circumstances and legislative priorities for state spending;

(b)are terminated when they are no longer necessary or appropriate; and

(c)are subject to the same legislative scrutiny as other appropriations.

(3)When revenue is dedicated to a local government, it is the intent of the legislature that the dedicated revenue provision be reviewed in the context of the policy and purpose expressed in 15-1-120.