Montana Code Annotated
Part 4. Gasoline and Special Fuel Tax
15-70-456. Fees for temporary permits -- duration of temporary permits

15-70-456. Fees for temporary permits -- duration of temporary permits. (1) Temporary special fuel permits issued under 15-70-455(1) cost $30. The permit is valid for a period of time not to exceed 72 hours and is automatically void if the vehicle leaves the state of Montana during the 72-hour period.
(2) A temporary special fuel permit for a nonresident operating agricultural harvesting equipment costs $30 per unit for the calendar year in which the fee is collected. The permit is not transferable. A unit is defined as:
(a) one truck suitable for hauling commodities;
(b) one harvesting machine; and
(c) pickup trucks and any other accessory vehicles.
(3) The cost of a special fuel user's agricultural product temporary trip permit for a person operating a vehicle in the movement of that person's agricultural products, as provided in 15-70-455(3), is:
(a) $100 for a permit that is valid for 30 days from the date of issuance; or
(b) $300 for a permit that is valid for 3 months from the date of issuance.
(4) All fees collected must be remitted to the department or deposited directly in the highway restricted account provided for in 15-70-126 for the department.
History: En. Sec. 2, Ch. 200, L. 1961; amd. Sec. 88, Ch. 516, L. 1973; amd. Sec. 2, Ch. 440, L. 1975; R.C.M. 1947, 84-1843(part); amd. Sec. 1, Ch. 601, L. 1979; amd. Sec. 1, Ch. 40, L. 1981; amd. Sec. 3, Ch. 48, L. 1983; amd. Sec. 1, Ch. 277, L. 1983; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 10, Ch. 525, L. 1993; amd. Sec. 2, Ch. 397, L. 2005; Sec. 15-70-312, MCA 2013; redes. 15-70-456 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 11, Ch. 267, L. 2017.

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