Establish legislative approval for motor fuels taxes cooperative agreements

This bill requires Montana's legislature to approve all new cooperative agreements between the state and Native American tribes regarding motor fuels taxes. It mandates that negotiating teams include specific legislative members (one Senate appointee and one House appointee, plus additional members representing reservation districts) and requires final agreements to be submitted to the legislature for approval via resolution. The bill also directs a legislative audit of existing agreements by June 2026 to review their financial calculations and methodology. This directly affects Montana's Department of Transportation, tribal governments on reservations, and the legislative committees overseeing transportation and audits. The changes ensure legislative oversight of tax agreements that prevent dual taxation of fuel purchased by Montanans on tribal lands.