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
Chapter 70. Gasoline and Vehicle Fuels Taxes
Part 4. Gasoline and Special Fuel Tax
15-70-402. License and security of distributors -- denial or disciplinary action
15-70-403. Gasoline, special fuel, and aviation fuel tax -- incidence -- rates
15-70-405. 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
15-70-427. through 15-70-429 reserved
15-70-431. Determination of highway use
15-70-432. Application for refund or credit -- filing -- correction by department
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
15-70-444. 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
15-70-456. 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