Montana Code Annotated
Part 4. Gasoline and Special Fuel Tax
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

15-70-455. 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. (1) Any nonresident person operating a special fuel-powered vehicle over 26,000 pounds gross vehicle weight or registered gross vehicle weight upon the public roads and highways of this state who is not covered under the International Fuel Tax Agreement provided for in 15-70-121 is required to purchase a special fuel user's temporary trip permit. The permits must be issued by motor carrier services division employees, Montana highway patrol officers, and other enforcing agents that the department may prescribe by order or rule.
(2) Any nonresident person upon entering the state with agricultural harvesting equipment that is over 26,000 pounds gross vehicle weight or registered gross vehicle weight and that is powered by special fuel and operating upon the public roads and highways of this state who is not covered under the International Fuel Tax Agreement provided for in 15-70-121 is required to purchase a nonresident agricultural harvesting equipment special fuel permit. The permit must be issued by motor carrier services division employees, Montana highway patrol officers, and other enforcing agents that the department may prescribe by order or rule.
(3) Any nonresident person operating a special fuel-powered vehicle over 26,000 pounds gross vehicle weight or registered gross vehicle weight upon the public roads and highways of this state who is using the vehicle for the movement of that person's agricultural products, as defined in 80-11-101, and who is not covered under the International Fuel Tax Agreement provided for in 15-70-121 is required to purchase a special fuel user's agricultural product temporary trip permit. The permit is not valid for contract custom haulers. The permit is valid for a radius of 70 miles from a point specified on the permit. The permit must be issued by motor carrier services division employees, Montana highway patrol officers, and other enforcing agents that the department may prescribe by order or rule. A permit application may be submitted electronically, and the permit may be subsequently issued when the appropriate fee required in 15-70-456(3) is received by the permit issuer. Any costs associated with the electronic application process may be added to the total cost of the permit.
History: En. Sec. 1, Ch. 200, L. 1961; amd. Sec. 1, Ch. 105, L. 1967; amd. Sec. 87, Ch. 516, L. 1973; amd. Sec. 1, Ch. 440, L. 1975; R.C.M. 1947, 84-1842; amd. Sec. 2, Ch. 222, L. 1985; amd. Sec. 1, Ch. 217, L. 1989; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 9, Ch. 525, L. 1993; amd. Sec. 3, Ch. 575, L. 1993; amd. Sec. 8, Ch. 10, Sp. L. November 1993; amd. Sec. 1, Ch. 397, L. 2005; amd. Sec. 2, Ch. 188, L. 2013; Sec. 15-70-311, MCA 2013; redes. 15-70-455 by Sec. 41, Ch. 220, L. 2015.

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