15-70-112. Definitions. As used in this chapter, the following definitions apply:
(1) "Department" means the department of transportation as provided for in 2-15-2501.
(2) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.
(3) "Taxes" means the taxes provided for in this chapter.
(4) "Total remittance" means taxes, interest, and penalties collected under this chapter and cleanup fees collected by the department as provided in 75-11-314.
History: En. Sec. 4, Ch. 561, L. 1995; amd. Sec. 1, Ch. 77, L. 1999.
Structure Montana Code Annotated
Chapter 70. Gasoline and Vehicle Fuels Taxes
15-70-101. Disposition of funds
15-70-102. Allocation of funds -- participation in railroad grade crossing protection
15-70-103. Time of mailing and filing
15-70-104. Rules to be established by department
15-70-105. Writeoff of collection of tax, penalty, or interest -- rules
15-70-106. and 15-70-107 reserved
15-70-108. Payment of taxes by negotiable instrument
15-70-110. Authority to collect delinquent motor fuel taxes -- offset -- hearing
15-70-111. Judicial review and appeals
15-70-113. Total remittance payable by electronic funds transfer
15-70-114. Electronic filing of tax returns and required information
15-70-116. through 15-70-120 reserved
15-70-121. International Fuel Tax Agreement
15-70-122. Collection of fuel tax
15-70-123. Report by unlicensed petroleum dealer -- definition -- penalty
15-70-124. Agreements with other governmental entities relating to collection of certain fuel taxes
15-70-125. Highway nonrestricted account
15-70-126. Highway restricted account
15-70-127. Bridge and road safety and accountability restricted account
15-70-128. and 15-70-129 reserved
15-70-130. Local government road construction and maintenance match program