County Fuel Tax Resources

The link below contains an Excel file containing the liquid fuel or gas tax payment amounts counties will receive for Fiscal Year 2022 (under the tab labeled “Counties – 2022.”)  Another tab labeled “History 2004 – 2022” shows the payment amounts since 2004.

Additional Information

The link below contains a PDF document describing what qualifies a road for fuel tax mileage.  Keep in mind that for fuel tax purposes, any road that is open to public travel and has at least a minimal level of maintenance is eligible.  The road miles in each county may, and often does, change from year to year as roads become eligible and ineligible.  It is very important that counties “mark up” the maps that are sent to them each fall, noting any changes.  As miles are added and subtracted, the payment amount to each county changes because the appropriation is fixed.

The link below is a Power Point presentation that goes into detail about what makes a road “Open to the Public.”

Below is a link to a PDF document that shows the legislative history of the fuel tax statutes for reference.  While it is several years old, it is still accurate.

The final link below is to the Montana Department of Transportation (MDT) Fuel Tax Allocation page.  Each year the Montana Department of Transportation (MDT) is required to determine fuel tax allocations distributed to Montana’s cities, counties, and consolidated city-county governments set forth in 15-70-101 MCA, as amended.