Montana Code Annotated
Part 4. Gasoline and Special Fuel Tax
15-70-431. Determination of highway use

15-70-431. Determination of highway use. Highway use for each vehicle is determined by dividing the rate of the average miles per gallon into the number of miles traveled on public roads. When records are not available, an average of 4 miles per gallon or other methods that have been found acceptable may be used by the department to determine fuel use.
History: En. Sec. 39, Ch. 525, L. 1993; amd. Sec. 9, Ch. 340, L. 1999; Sec. 15-70-363, MCA 2013; redes. 15-70-431 by Sec. 41, Ch. 220, L. 2015.

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Structure Montana Code Annotated

Montana Code Annotated

Title 15. Taxation

Chapter 70. Gasoline and Vehicle Fuels Taxes

Part 4. Gasoline and Special Fuel Tax

15-70-401. Definitions

15-70-402. License and security of distributors -- denial or disciplinary action

15-70-403. Gasoline, special fuel, and aviation fuel tax -- incidence -- rates

15-70-404. Computation

15-70-405. Exemption from special fuel tax

15-70-406. through 15-70-409 reserved

15-70-410. Distributor's statement and payment -- confidentiality

15-70-411. Recordkeeping requirements

15-70-412. Invoice of distributors and aviation fuel dealers

15-70-413. and 15-70-414 reserved

15-70-415. Examination of records

15-70-416. Information reports -- penalty -- confidentiality

15-70-417. Penalties for delinquency

15-70-418. Fraudulent returns -- penalty

15-70-419. Improperly imported fuel -- seizure

15-70-420. Warrant for distraint

15-70-421. Statute of limitations

15-70-422. through 15-70-424 reserved

15-70-425. Refund or credit authorized

15-70-426. Required records

15-70-427. through 15-70-429 reserved

15-70-430. Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases

15-70-431. Determination of highway use

15-70-432. Application for refund or credit -- filing -- correction by department

15-70-433. Refund for taxes paid on biodiesel by distributor or retailer -- statement -- payment -- appropriation -- records -- report to interim committee

15-70-434. Approval or rejection of claim

15-70-435. through 15-70-439 reserved

15-70-440. Unlawful use of aviation fuel

15-70-441. Dyed special fuel restrictions -- penalties

15-70-442. Marking of dyed diesel fuel pumps

15-70-443. Penalties

15-70-444. through 15-70-449 reserved

15-70-450. Cooperative agreement -- motor fuels taxes

15-70-451. Tribal motor fuels administration account

15-70-452. Tribal motor fuels tax account

15-70-453. and 15-70-454 reserved

15-70-455. Nonresident special fuel user's temporary trip permits -- nonresident agricultural harvesting equipment special fuel permit -- nonresident special fuel user's agricultural product temporary trip permit

15-70-456. Fees for temporary permits -- duration of temporary permits

15-70-457. Department to furnish forms

15-70-458. Penalty for operation without temporary permit -- compliance bond -- policy continued