Gasoline and Special Fuel Tax

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Gasoline and Vehicle Fuels Taxes
  5. Gasoline and Special Fuel Tax

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Section
15-70-401

Definitions

Section
15-70-402

License and security of distributors -- denial or disciplinary action

Section
15-70-403

Gasoline, special fuel, and aviation fuel tax -- incidence -- rates

Section
15-70-404

Computation

Section
15-70-405

Exemption from special fuel tax

Section
15-70-406. through 15-70-409

reserved

Section
15-70-410

Distributor's statement and payment -- confidentiality

Section
15-70-411

Recordkeeping requirements

Section
15-70-412

Invoice of distributors and aviation fuel dealers

Sections
15-70-413. and 15-70-414

reserved

Section
15-70-415

Examination of records

Section
15-70-416

Information reports -- penalty -- confidentiality

Section
15-70-417

Penalties for delinquency

Section
15-70-418

Fraudulent returns -- penalty

Section
15-70-419

Improperly imported fuel -- seizure

Section
15-70-420

Warrant for distraint

Section
15-70-421

Statute of limitations

Section
15-70-422. through 15-70-424

reserved

Section
15-70-425

Refund or credit authorized

Section
15-70-426

Required records

Section
15-70-427. through 15-70-429

reserved

Section
15-70-430

Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases

Section
15-70-431

Determination of highway use

Section
15-70-432

Application for refund or credit -- filing -- correction by department

Section
15-70-433

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

Section
15-70-434

Approval or rejection of claim

Section
15-70-435. through 15-70-439

reserved

Section
15-70-440

Unlawful use of aviation fuel

Section
15-70-441

Dyed special fuel restrictions -- penalties

Section
15-70-442

Marking of dyed diesel fuel pumps

Section
15-70-443

Penalties

Section
15-70-444. through 15-70-449

reserved

Section
15-70-450

Cooperative agreement -- motor fuels taxes

Section
15-70-451

Tribal motor fuels administration account

Section
15-70-452

Tribal motor fuels tax account

Sections
15-70-453. and 15-70-454

reserved

Section
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

Section
15-70-456

Fees for temporary permits -- duration of temporary permits

Section
15-70-457

Department to furnish forms

Section
15-70-458

Penalty for operation without temporary permit -- compliance bond -- policy continued