Montana Code Annotated
Chapter 70. Gasoline and Vehicle Fuels Taxes
Part 4. Gasoline and Special Fuel Tax

15-70-401. Definitions - 15-70-401. Definitions. As used in this part, the following definitions...

15-70-402. License and security of distributors -- denial or disciplinary action - 15-70-402. License and security of distributors -- denial or disciplinary...

15-70-403. Gasoline, special fuel, and aviation fuel tax -- incidence -- rates - 15-70-403. Gasoline, special fuel, and aviation fuel tax -- incidence...

15-70-404. Computation - 15-70-404. Computation. (1) The tax imposed on the distributor under...

15-70-405. Exemption from special fuel tax - 15-70-405. Exemption from special fuel tax. (1) Subject to the...

15-70-406. through 15-70-409 reserved - 15-70-406 through 15-70-409 reserved.

15-70-410. Distributor's statement and payment -- confidentiality - 15-70-410. Distributor's statement and payment -- confidentiality. (1) Each distributor...

15-70-411. Recordkeeping requirements - 15-70-411. Recordkeeping requirements. Each distributor or any other person dealing...

15-70-412. Invoice of distributors and aviation fuel dealers - 15-70-412. Invoice of distributors and aviation fuel dealers. Each distributor...

15-70-413. and 15-70-414 reserved - 15-70-413 and 15-70-414 reserved.

15-70-415. Examination of records - 15-70-415. Examination of records. (1) The department or its authorized...

15-70-416. Information reports -- penalty -- confidentiality - 15-70-416. Information reports -- penalty -- confidentiality. (1) A person...

15-70-417. Penalties for delinquency - 15-70-417. Penalties for delinquency. (1) Except for tax due under...

15-70-418. Fraudulent returns -- penalty - 15-70-418. Fraudulent returns -- penalty. If a distributor files a...

15-70-419. Improperly imported fuel -- seizure - 15-70-419. Improperly imported fuel -- seizure. (1) As used in...

15-70-420. Warrant for distraint - 15-70-420. Warrant for distraint. If all or part of the...

15-70-421. Statute of limitations - 15-70-421. Statute of limitations. Except in the case of a...

15-70-422. through 15-70-424 reserved - 15-70-422 through 15-70-424 reserved.

15-70-425. Refund or credit authorized - 15-70-425. Refund or credit authorized. (1) A person who purchases...

15-70-426. Required records - 15-70-426. Required records. (1) Except as provided in subsection (6),...

15-70-427. through 15-70-429 reserved - 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 - 15-70-430. Estimate allowed for agricultural use -- seller's signed statement...

15-70-431. Determination of highway use - 15-70-431. Determination of highway use. Highway use for each vehicle...

15-70-432. Application for refund or credit -- filing -- correction by department - 15-70-432. Application for refund or credit -- filing -- correction...

15-70-433. Refund for taxes paid on biodiesel by distributor or retailer -- statement -- payment -- appropriation -- records -- report to interim committee - 15-70-433. Refund for taxes paid on biodiesel by distributor or...

15-70-434. Approval or rejection of claim - 15-70-434. Approval or rejection of claim. (1) The department of...

15-70-435. through 15-70-439 reserved - 15-70-435 through 15-70-439 reserved.

15-70-440. Unlawful use of aviation fuel - 15-70-440. Unlawful use of aviation fuel. It is unlawful for...

15-70-441. Dyed special fuel restrictions -- penalties - 15-70-441. Dyed special fuel restrictions -- penalties. (1) (a) A...

15-70-442. Marking of dyed diesel fuel pumps - 15-70-442. Marking of dyed diesel fuel pumps. (1) A fuel...

15-70-443. Penalties - 15-70-443. Penalties. A distributor or other person who fails, neglects,...

15-70-444. through 15-70-449 reserved - 15-70-444 through 15-70-449 reserved.

15-70-450. Cooperative agreement -- motor fuels taxes - 15-70-450. Cooperative agreement -- motor fuels taxes. (1) In order...

15-70-451. Tribal motor fuels administration account - 15-70-451. Tribal motor fuels administration account. (1) There is a...

15-70-452. Tribal motor fuels tax account - 15-70-452. Tribal motor fuels tax account. (1) There is a...

15-70-453. and 15-70-454 reserved - 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 - 15-70-455. Nonresident special fuel user's temporary trip permits -- nonresident...

15-70-456. Fees for temporary permits -- duration of temporary permits - 15-70-456. Fees for temporary permits -- duration of temporary permits....

15-70-457. Department to furnish forms - 15-70-457. Department to furnish forms. Special fuel temporary permits, nonresident...

15-70-458. Penalty for operation without temporary permit -- compliance bond -- policy continued - 15-70-458. Penalty for operation without temporary permit -- compliance bond...