Montana Title 15. Taxation § 15-1-142. Montana surplus rebate account

(1) There is a Montana surplus rebate account in the state special revenue fund provided for in 17-2-102.

(2) The state treasurer shall transfer $480 million from the general fund to the account by July 1, 2023.

(3) Money in the account must be used for individual income tax rebates provided for in 15-30-2191 and associated administrative costs.

(4) The amount provided for in subsection (3) is statutorily appropriated, as provided in 17-7-502, to the department of revenue.

(5) The state treasurer shall transfer to the general fund money remaining in the account after June 30, 2025.