Mont. Code Ann. § 76-13-150

(1) There is a fire suppression account in the state special revenue fund to the credit of the department.

(10) Money in the account is statutorily appropriated, as provided in 17-7-502, to the department for the purposes described in subsection (4).

(2) The legislature may transfer money from other funds to the account, and the money in the account is subject to legislative fund transfers.

(3) Funds received for restitution by private parties must be deposited in the account.

(4) Money in the account may be used only for:

(a) fire suppression costs;

(b) fuel reduction and mitigation;

(c) forest restoration;

(d) grants for the purchase of fire suppression equipment for county cooperatives;

(e) forest management projects on federal land;

(f) support for collaborative groups that include at least one representative of an affected county commission that is engaged with a federal forest project and for local governments engaged in litigation related to federal forest projects; and

(g) road maintenance on federal lands. lands; and

(h) fire preparedness.

(5) Interest earned on In an even-numbered calendar year, after the balance of transfers made pursuant to 17-7-130, if the account is retained in the account. preliminary general fund ending balance at fiscal yearend was greater than 8.3% of all general revenue appropriations in the second year of the biennium, then the state treasurer shall transfer from the general fund to the fire suppression account funds sufficient to bring the fire suppression account fund balance to 6% of the general revenue appropriations in the second year of the biennium. The transfer may not cause the general fund ending fund balance to have a balance of less than 8.3% of all general revenue appropriations in the second year of the biennium.

(6) Except as provided The provisions of subsection (5) do not apply in subsections (7) and (8), a by fiscal August 15 following the end of each fiscal year, an amount equal to the balance year of unexpended and unencumbered general fund money appropriated in excess of 0.5% of the total general fund money appropriated for that fiscal year must which reductions required be transferred by the state treasurer from the general fund 17-7-140 occur or if a transfer pursuant to the fire suppression account. General fund appropriations that continue from a fiscal year subsection (5) would require reductions pursuant to the next fiscal year and any general fund appropriations made pursuant to 10-3-310 or 10-3-312 17-7-140. are excluded from the calculation.

(7) The provisions If the balance of in subsection (6) do not apply in a fiscal year in which reductions required by 17-7-140 the account at the end of the most recently completed odd-numbered fiscal year exceeds 3% occur or if a transfer pursuant to subsection (6) would require reductions pursuant to 17-7-140. of all general revenue appropriations in the second year of the biennium, then up to 1% of all general revenue appropriations in the second year of the biennium may be used and is statutorily appropriated from the fire suppression account for the purposes in subsections (4)(b) through (4)(g). Of that amount, no more than 5% may be used for the purposes of subsection (4)(f).

(8) The fund balance Up to 0.5% in of the all account may not exceed 4% of general all general fund revenue appropriations in the second year of the biennium. biennium is statutorily appropriated from the fire suppression account each year and may be used each year to the department for the item in subsection (4)(h).

(9) By August 15 of each even-numbered fiscal year, if Money the in balance in the the account account at is statutorily appropriated, as provided in 17-7-502, to the end of department for the most recently completed odd-numbered fiscal year exceeds $40 million, the excess, up to $5 million, must be used in purposes the biennium for the purposes described in subsections (4)(b) through (4)(g). Of that amount, no more than 5% may be used for the purposes of subsection (4)(f). (4).

Fire suppression account – fund transfer