15-70-502. Purpose. The purpose of this part is to establish schedules for the tax incentive for the production of ethanol to be blended for ethanol-blended gasoline and to provide for the proper administration and enforcement of the tax incentive. The schedules for the tax incentive are designed to stimulate the development of ethanol production in Montana while limiting the cost to the state of the tax incentive to amounts that are reasonable in relation to the highway revenue needs of Montana.
History: En. Sec. 2, Ch. 649, L. 1983; amd. Sec. 8, Ch. 100, L. 2007.
Structure Montana Code Annotated
Chapter 70. Gasoline and Vehicle Fuels Taxes
Part 5. Ethanol Tax Incentive and Administration
15-70-504. through 15-70-510 reserved
15-70-511. Licensing of ethanol distributors
15-70-512. Distributor's statement
15-70-513. Recordkeeping requirements
15-70-514. Examination of records
15-70-515. through 15-70-520 reserved
15-70-521. Denaturing ethanol -- refund authorized
15-70-522. Tax incentive for production of ethanol -- rules
15-70-523. Application for payment of tax incentive