15-70-521. Denaturing ethanol -- refund authorized. An ethanol distributor who, for the purpose of denaturing ethanol distilled in Montana, purchases gasoline on which the Montana gasoline tax has been paid is entitled to a refund, computed as allowed in 15-70-425, of tax paid on the gasoline used.
History: En. Sec. 8, Ch. 649, L. 1983; amd. Sec. 14, Ch. 100, L. 2007; amd. Sec. 31, 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