15-70-123. Report by unlicensed petroleum dealer -- definition -- penalty. (1) The department of transportation may require a petroleum dealer who is not licensed by the department under Title 15, chapter 70, to file, within 30 days of the end of a quarter, on a form prescribed by the department a report of the amount of fuel received and sold during the quarter. The report must also contain other information as required by the department.
(2) As used in this section, "petroleum dealer" means a dealer who:
(a) is directly or indirectly engaged in delivering, transporting, or distributing gasoline, aviation gasoline, special fuel, liquefied petroleum gas (LPG), or compressed natural gas (CNG) in this state; or
(b) offers or advertises to sell, refine, manufacture, or store gasoline, aviation gasoline, special fuel, liquefied petroleum gas (LPG), or compressed natural gas (CNG) in this state.
(3) A petroleum dealer who fails to file the report required by subsection (1) shall be fined $50 for the first offense, $75 for the second offense, and $100 for the third and each subsequent offense.
History: En. Sec. 1, Ch. 34, L. 1993; amd. Sec. 1, Ch. 340, 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