Montana Code Annotated
Part 4. Gasoline and Special Fuel Tax
15-70-452. Tribal motor fuels tax account

15-70-452. Tribal motor fuels tax account. (1) There is a tribal motor fuels tax account in the state special revenue fund.
(2) The department shall deposit in the tribal motor fuels tax account the tax collected under 15-70-450, except the administrative expenses and refunds deducted under a cooperative agreement.
(3) The money in the tribal motor fuels tax account must be disbursed to the tribe quarterly, as provided for in the agreement entered into pursuant to 15-70-450.
History: En. Sec. 3, Ch. 772, L. 1991; amd. Sec. 85, Ch. 42, L. 1997; amd. Sec. 9, Ch. 220, L. 2015; Sec. 15-70-236, MCA 2013; redes. 15-70-452 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