15-70-503. Definitions. As used in this part, the definitions in 15-70-401 and the following definitions apply:
(1) "Department" means the department of transportation.
(2) "Ethanol distributor" means any person who, for the purpose of making ethanol-blended gasoline, engages in the business of producing ethanol for sale, use, or distribution.
(3) "Ethanol-blended gasoline dealer" means any person who blends ethanol with gasoline to produce ethanol-blended gasoline for sale from a wholesale or retail outlet, for use, or for distribution in this state.
History: En. Sec. 3, Ch. 649, L. 1983; amd. Sec. 2, Ch. 697, L. 1985; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 1, Ch. 723, L. 1991; amd. Sec. 5, Ch. 452, L. 2005; amd. Sec. 9, Ch. 100, L. 2007; amd. Sec. 30, Ch. 220, L. 2015.
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