Montana Code Annotated
Title 15. Taxation
Chapter 70. Gasoline and Vehicle Fuels Taxes

15-70-101. Disposition of funds - 15-70-101. Disposition of funds. (1) Those funds allocated to cities,...

15-70-102. Allocation of funds -- participation in railroad grade crossing protection - 15-70-102. Allocation of funds -- participation in railroad grade crossing...

15-70-103. Time of mailing and filing - 15-70-103. Time of mailing and filing. (1) Any claim, statement,...

15-70-104. Rules to be established by department - 15-70-104. Rules to be established by department. (1) The department...

15-70-105. Writeoff of collection of tax, penalty, or interest -- rules - 15-70-105. Writeoff of collection of tax, penalty, or interest --...

15-70-106. and 15-70-107 reserved - 15-70-106 and 15-70-107 reserved.

15-70-108. Payment of taxes by negotiable instrument - 15-70-108. Payment of taxes by negotiable instrument. The department of...

15-70-109. reserved - 15-70-109 reserved.

15-70-110. Authority to collect delinquent motor fuel taxes -- offset -- hearing - 15-70-110. Authority to collect delinquent motor fuel taxes -- offset...

15-70-111. Judicial review and appeals - 15-70-111. Judicial review and appeals. Any final written determination by...

15-70-112. Definitions - 15-70-112. Definitions. As used in this chapter, the following definitions...

15-70-113. Total remittance payable by electronic funds transfer - 15-70-113. Total remittance payable by electronic funds transfer. (1) Total...

15-70-114. Electronic filing of tax returns and required information - 15-70-114. Electronic filing of tax returns and required information. The...

15-70-115. Rules - 15-70-115. Rules. The department shall adopt rules necessary to implement...

15-70-116. through 15-70-120 reserved - 15-70-116 through 15-70-120 reserved.

15-70-121. International Fuel Tax Agreement - 15-70-121. International Fuel Tax Agreement. (1) The department of transportation...

15-70-122. Collection of fuel tax - 15-70-122. Collection of fuel tax. The department of transportation may...

15-70-123. Report by unlicensed petroleum dealer -- definition -- penalty - 15-70-123. Report by unlicensed petroleum dealer -- definition -- penalty....

15-70-124. Agreements with other governmental entities relating to collection of certain fuel taxes - 15-70-124. Agreements with other governmental entities relating to collection of...

15-70-125. Highway nonrestricted account - 15-70-125. Highway nonrestricted account. There is a highway nonrestricted account...

15-70-126. Highway restricted account - 15-70-126. Highway restricted account. (1) There is a highway restricted...

15-70-127. Bridge and road safety and accountability restricted account - 15-70-127. Bridge and road safety and accountability restricted account. (1)...

15-70-128. and 15-70-129 reserved - 15-70-128 and 15-70-129 reserved.

15-70-130. Local government road construction and maintenance match program - 15-70-130. Local government road construction and maintenance match program. (1)...

Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated)

15-70-201. Repealed - 15-70-201. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-202. Repealed - 15-70-202. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-203. Repealed - 15-70-203. Repealed. Sec. 5, Ch. 37, L. 1999. History: En....

15-70-204. Repealed - 15-70-204. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-205. Repealed - 15-70-205. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-206. Repealed - 15-70-206. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-207. Repealed - 15-70-207. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-208. Repealed - 15-70-208. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-209. Repealed - 15-70-209. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-210. Repealed - 15-70-210. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-211. Repealed - 15-70-211. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-212. Repealed - 15-70-212. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-213. through 15-70-220 reserved - 15-70-213 through 15-70-220 reserved.

15-70-221. Repealed - 15-70-221. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-222. Repealed - 15-70-222. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-223. Repealed - 15-70-223. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-224. Repealed - 15-70-224. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-225. Repealed - 15-70-225. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-226. Repealed - 15-70-226. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-227. through 15-70-230 reserved - 15-70-227 through 15-70-230 reserved.

15-70-231. Renumbered 15-70-440 - 15-70-231. Renumbered 15-70-440. Sec. 41, Ch. 220, L. 2015.

15-70-232. Repealed - 15-70-232. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-233. Repealed - 15-70-233. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-234. Renumbered 15-70-450 - 15-70-234. Renumbered 15-70-450. Sec. 41, Ch. 220, L. 2015.

15-70-235. Renumbered 15-70-451 - 15-70-235. Renumbered 15-70-451. Sec. 41, Ch. 220, L. 2015.

15-70-236. Renumbered 15-70-452 - 15-70-236. Renumbered 15-70-452. Sec. 41, Ch. 220, L. 2015.

15-70-237. through 15-70-240 reserved - 15-70-237 through 15-70-240 reserved.

15-70-241. Terminated - 15-70-241. Terminated. Sec. 39(5), Ch. 15, Sp. L. July 1992....

15-70-242. Repealed - 15-70-242. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-243. and 15-70-244 reserved - 15-70-243 and 15-70-244 reserved.

15-70-245. Repealed - 15-70-245. Repealed. Sec. 18, Ch. 452, L. 2005. History: En....

Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated)

15-70-301. Renumbered 15-70-401 - 15-70-301. Renumbered 15-70-401. Sec. 41, Ch. 220, L. 2015.

15-70-302. Repealed - 15-70-302. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-303. Repealed - 15-70-303. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-304. Repealed - 15-70-304. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-305. Repealed - 15-70-305. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-306. Repealed - 15-70-306. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-307. Repealed - 15-70-307. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-308. Repealed - 15-70-308. Repealed. Sec. 13, Ch. 232, L. 1997. History: En....

15-70-309. Repealed - 15-70-309. Repealed. Sec. 20, Ch. 10, Sp. L. November 1993....

15-70-310. reserved - 15-70-310 reserved.

15-70-311. Renumbered 15-70-455 - 15-70-311. Renumbered 15-70-455. Sec. 41, Ch. 220, L. 2015.

15-70-312. Renumbered 15-70-456 - 15-70-312. Renumbered 15-70-456. Sec. 41, Ch. 220, L. 2015.

15-70-313. Renumbered 15-70-457 - 15-70-313. Renumbered 15-70-457. Sec. 41, Ch. 220, L. 2015.

15-70-314. Renumbered 15-70-458 - 15-70-314. Renumbered 15-70-458. Sec. 41, Ch. 220, L. 2015.

15-70-315. Repealed - 15-70-315. Repealed. Sec. 20, Ch. 10, Sp. L. November 1993....

15-70-316. Repealed - 15-70-316. Repealed. Sec. 44, Ch. 525, L. 1993. History: En....

15-70-317. Repealed - 15-70-317. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-318. and 15-70-319 reserved - 15-70-318 and 15-70-319 reserved.

15-70-320. Renumbered 15-70-405 - 15-70-320. Renumbered 15-70-405. Sec. 41, Ch. 220, L. 2015.

15-70-321. Repealed - 15-70-321. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-322. Repealed - 15-70-322. Repealed. Sec. 44, Ch. 525, L. 1993. History: En....

15-70-323. Repealed - 15-70-323. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-324. Repealed - 15-70-324. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

15-70-325. Repealed - 15-70-325. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-326. Renumbered 15-70-404 - 15-70-326. Renumbered 15-70-404. Sec. 41, Ch. 220, L. 2015.

15-70-327. Repealed - 15-70-327. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-328. Repealed - 15-70-328. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-329. Repealed - 15-70-329. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-330. Renumbered 15-70-441 - 15-70-330. Renumbered 15-70-441. Sec. 41, Ch. 220, L. 2015.

15-70-331. Repealed - 15-70-331. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-332. Repealed - 15-70-332. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-333. Repealed - 15-70-333. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-334. Repealed - 15-70-334. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-335. Repealed - 15-70-335. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-336. Repealed - 15-70-336. Repealed. Sec. 8, Ch. 188, L. 2013. History: En....

15-70-337. through 15-70-340 reserved - 15-70-337 through 15-70-340 reserved.

15-70-341. Renumbered 15-70-402 - 15-70-341. Renumbered 15-70-402. Sec. 41, Ch. 220, L. 2015.

15-70-342. Repealed - 15-70-342. Repealed. Sec. 5, Ch. 37, L. 1999. History: En....

15-70-343. Renumbered 15-70-403 - 15-70-343. Renumbered 15-70-403. Sec. 41, Ch. 220, L. 2015.

15-70-344. Renumbered 15-70-410 - 15-70-344. Renumbered 15-70-410. Sec. 41, Ch. 220, L. 2015.

15-70-345. Renumbered 15-70-411 - 15-70-345. Renumbered 15-70-411. Sec. 41, Ch. 220, L. 2015.

15-70-346. Terminated - 15-70-346. Terminated. Sec. 39(5), Ch. 15, Sp. L. July 1992....

15-70-347. Terminated - 15-70-347. Terminated. Sec. 39(4), Ch. 15, Sp. L. July 1992....

15-70-348. Renumbered 15-70-412 - 15-70-348. Renumbered 15-70-412. Sec. 41, Ch. 220, L. 2015.

15-70-349. Renumbered 15-70-415 - 15-70-349. Renumbered 15-70-415. Sec. 41, Ch. 220, L. 2015.

15-70-350. reserved - 15-70-350 reserved.

15-70-351. Renumbered 15-70-416 - 15-70-351. Renumbered 15-70-416. Sec. 41, Ch. 220, L. 2015.

15-70-352. Renumbered 15-70-417 - 15-70-352. Renumbered 15-70-417. Sec. 41, Ch. 220, L. 2015.

15-70-353. Renumbered 15-70-418 - 15-70-353. Renumbered 15-70-418. Sec. 41, Ch. 220, L. 2015.

15-70-354. Renumbered 15-70-420 - 15-70-354. Renumbered 15-70-420. Sec. 41, Ch. 220, L. 2015.

15-70-355. Renumbered 15-70-421 - 15-70-355. Renumbered 15-70-421. Sec. 41, Ch. 220, L. 2015.

15-70-356. Renumbered 15-70-425 - 15-70-356. Renumbered 15-70-425. Sec. 41, Ch. 220, L. 2015.

15-70-357. Renumbered 15-70-419 - 15-70-357. Renumbered 15-70-419. Sec. 41, Ch. 220, L. 2015.

15-70-358. through 15-70-360 reserved - 15-70-358 through 15-70-360 reserved.

15-70-361. Renumbered 15-70-426 - 15-70-361. Renumbered 15-70-426. Sec. 41, Ch. 220, L. 2015.

15-70-362. Renumbered 15-70-430 - 15-70-362. Renumbered 15-70-430. Sec. 41, Ch. 220, L. 2015.

15-70-363. Renumbered 15-70-431 - 15-70-363. Renumbered 15-70-431. Sec. 41, Ch. 220, L. 2015.

15-70-364. Renumbered 15-70-432 - 15-70-364. Renumbered 15-70-432. Sec. 41, Ch. 220, L. 2015.

15-70-365. Renumbered 15-70-434 - 15-70-365. Renumbered 15-70-434. Sec. 41, Ch. 220, L. 2015.

15-70-366. Renumbered 15-70-443 - 15-70-366. Renumbered 15-70-443. Sec. 41, Ch. 220, L. 2015.

15-70-367. and 15-70-368 reserved - 15-70-367 and 15-70-368 reserved.

15-70-369. Renumbered 15-70-433 - 15-70-369. Renumbered 15-70-433. Sec. 41, Ch. 220, L. 2015.

15-70-370. Repealed - 15-70-370. Repealed. Sec. 9, Ch. 525, L. 2005. History: En....

15-70-371. Renumbered 15-70-442 - 15-70-371. Renumbered 15-70-442. Sec. 41, Ch. 220, L. 2015.

15-70-372. Repealed - 15-70-372. Repealed. Sec. 40, Ch. 220, L. 2015. History: En....

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...

Part 5. Ethanol Tax Incentive and Administration

15-70-501. Short title - 15-70-501. Short title. This part may be cited as the...

15-70-502. Purpose - 15-70-502. Purpose. The purpose of this part is to establish...

15-70-503. Definitions - 15-70-503. Definitions. As used in this part, the definitions in...

15-70-504. through 15-70-510 reserved - 15-70-504 through 15-70-510 reserved.

15-70-511. Licensing of ethanol distributors - 15-70-511. Licensing of ethanol distributors. An ethanol distributor, prior to...

15-70-512. Distributor's statement - 15-70-512. Distributor's statement. Each ethanol distributor shall, not later than...

15-70-513. Recordkeeping requirements - 15-70-513. Recordkeeping requirements. The records of each ethanol distributor and...

15-70-514. Examination of records - 15-70-514. Examination of records. The department or its authorized representative...

15-70-515. through 15-70-520 reserved - 15-70-515 through 15-70-520 reserved.

15-70-521. Denaturing ethanol -- refund authorized - 15-70-521. Denaturing ethanol -- refund authorized. An ethanol distributor who,...

15-70-522. Tax incentive for production of ethanol -- rules - 15-70-522. Tax incentive for production of ethanol -- rules. (1)...

15-70-523. Application for payment of tax incentive - 15-70-523. Application for payment of tax incentive. (1) The claimant...

15-70-524. through 15-70-526 reserved - 15-70-524 through 15-70-526 reserved.

15-70-527. Penalty for failure to file - 15-70-527. Penalty for failure to file. An ethanol distributor who...

Part 6. Biodiesel Production Incentive (Repealed)

15-70-601. Repealed - 15-70-601. Repealed. Sec. 2, Ch. 32, L. 2017. History: En....

Part 7. Compressed Natural Gas Tax

15-70-701. Definitions - 15-70-701. Definitions. As used in this part, the following definitions...

15-70-702. Compressed natural gas dealer's or liquefied petroleum gas dealer's license - 15-70-702. Compressed natural gas dealer's or liquefied petroleum gas dealer's...

15-70-703. Application for license - 15-70-703. Application for license. An application for a compressed natural...

15-70-704. Bonding, release of surety, and additional bond - 15-70-704. Bonding, release of surety, and additional bond. (1) Except...

15-70-705. Issuance of license -- grounds for refusal -- hearing - 15-70-705. Issuance of license -- grounds for refusal -- hearing....

15-70-706. Revocation of license -- notice - 15-70-706. Revocation of license -- notice. (1) The department may...

15-70-707. Cancellation of license upon surrender - 15-70-707. Cancellation of license upon surrender. The department shall cancel...

15-70-708. through 15-70-710 reserved - 15-70-708 through 15-70-710 reserved.

15-70-711. Tax on compressed natural gas -- tax on liquefied petroleum gas - 15-70-711. Tax on compressed natural gas -- tax on liquefied...

15-70-712. Recordkeeping - 15-70-712. Recordkeeping. (1) Each compressed natural gas dealer, each liquefied...

15-70-713. Examination of records -- enforcement -- reciprocity - 15-70-713. Examination of records -- enforcement -- reciprocity. (1) The...

15-70-714. Returns required -- payment - 15-70-714. Returns required -- payment. (1) For the purpose of...

15-70-715. Penalties for refusal or failure to file return or pay tax when due - 15-70-715. Penalties for refusal or failure to file return or...

15-70-716. Deficiency -- penalty - 15-70-716. Deficiency -- penalty. If the department determines that the...

15-70-717. Determination if no return made -- penalty -- presumption - 15-70-717. Determination if no return made -- penalty -- presumption....

15-70-718. Fraudulent return -- penalty - 15-70-718. Fraudulent return -- penalty. If a compressed natural gas...

15-70-719. Warrant for distraint - 15-70-719. Warrant for distraint. If all or part of the...

15-70-720. Statute of limitations - 15-70-720. Statute of limitations. Except in the case of a...

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Montana Code Annotated Title 15. Taxation Chapter 70. Gasoline and Vehicle Fuels Taxes

Montana Code Annotated
Title 15. Taxation
Chapter 70. Gasoline and Vehicle Fuels Taxes