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 acceptable on keylock or cardtrol purchases. (1) (a) An applicant whose use qualifies as agricultural use may apply for a refund of the applicable tax on the gallons of gasoline or special fuel as indicated by bulk delivery invoices or by evidence of keylock or cardtrol […]
15-70-431. Determination of highway use
15-70-431. Determination of highway use. Highway use for each vehicle is determined by dividing the rate of the average miles per gallon into the number of miles traveled on public roads. When records are not available, an average of 4 miles per gallon or other methods that have been found acceptable may be used by the […]
15-70-432. Application for refund or credit — filing — correction by department
15-70-432. Application for refund or credit — filing — correction by department. (1) (a) Except as provided in subsection (1)(b), the application for a refund must be a signed statement on a form furnished by the department. Except for a claim for a credit for taxes paid on unpaid accounts or special fuel taxes paid by the […]
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 retailer — statement — payment — appropriation — records — report to interim committee. (1) A licensed distributor who pays the special fuel tax under 15-70-403 on biodiesel, as defined in 15-70-401, may claim a refund equal to 2 cents a gallon on biodiesel sold during […]
15-70-434. Approval or rejection of claim
15-70-434. Approval or rejection of claim. (1) The department of transportation has 120 working days after receiving the claim to approve or reject it. If approved, the department shall issue a credit in lieu of refund for the amount of the claim if the claimant is a distributor; for all other persons, a warrant must be […]
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 any person to use aviation fuel or to sell aviation fuel for use in any motorized vehicle operated on the public roads and highways of this state. Violation of this section is a misdemeanor subject to the penalties provided in 15-70-443. History: En. 84-1855.1 by Sec. 8, […]
15-70-441. Dyed special fuel restrictions — penalties
15-70-441. Dyed special fuel restrictions — penalties. (1) (a) A person may not use untaxed dyed special fuel in violation of 15-70-403(8) or (9) or to operate a motor vehicle on the public roads and highways of this state unless: (i) the motor vehicle has a gross vehicle weight of greater than 12,000 pounds, exclusive of any towed […]
15-70-442. Marking of dyed diesel fuel pumps
15-70-442. Marking of dyed diesel fuel pumps. (1) A fuel pump at a retail motor fuel outlet that dispenses nontaxed dyed special fuel for off-road use must be identified by a decal designed by the department and affixed to each side of the fuel pump so as to be easily identified and read by any person […]
15-70-443. Penalties
15-70-443. Penalties. A distributor or other person who fails, neglects, or refuses to make and file the statements required by this part in the manner or within the time provided, who is delinquent in the payment of any gasoline or special fuel tax imposed by this part, who makes any false statement with reference to the […]
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 to prevent the possibility of dual taxation of motor fuels purchased by Montana citizens and businesses on Indian reservations, the department and an Indian tribe may enter into a cooperative agreement. The department may, with the concurrence of the attorney general, include as a member of […]
15-70-451. Tribal motor fuels administration account
15-70-451. Tribal motor fuels administration account. (1) There is a tribal motor fuels administration account in the state special revenue fund. (2) The department shall deposit in the tribal motor fuels administration account administrative expenses and refunds deducted under a cooperative agreement provided for in 15-70-450. (3) The department of transportation or the department of justice may expend […]
15-70-452. Tribal motor fuels tax account
15-70-452. Tribal motor fuels tax account. (1) There is a tribal motor fuels tax account in the state special revenue fund. (2) The department shall deposit in the tribal motor fuels tax account the tax collected under 15-70-450, except the administrative expenses and refunds deducted under a cooperative agreement. (3) The money in the tribal motor fuels tax account […]
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 agricultural harvesting equipment special fuel permit — nonresident special fuel user’s agricultural product temporary trip permit. (1) Any nonresident person operating a special fuel-powered vehicle over 26,000 pounds gross vehicle weight or registered gross vehicle weight upon the public roads and highways of this state who […]
15-70-456. Fees for temporary permits — duration of temporary permits
15-70-456. Fees for temporary permits — duration of temporary permits. (1) Temporary special fuel permits issued under 15-70-455(1) cost $30. The permit is valid for a period of time not to exceed 72 hours and is automatically void if the vehicle leaves the state of Montana during the 72-hour period. (2) A temporary special fuel permit for […]
15-70-457. Department to furnish forms
15-70-457. Department to furnish forms. Special fuel temporary permits, nonresident temporary permits, remittance forms, and any other necessary papers for the accounting and enforcement of 15-70-455 through 15-70-458 must be furnished by the department. History: En. Sec. 2, Ch. 200, L. 1961; amd. Sec. 88, Ch. 516, L. 1973; amd. Sec. 2, Ch. 440, L. 1975; R.C.M. […]
15-70-458. Penalty for operation without temporary permit — compliance bond — policy continued
15-70-458. Penalty for operation without temporary permit — compliance bond — policy continued. (1) Any user of special fuel vehicles operating within the state of Montana who does not make application for a temporary permit required by 15-70-455 and pay the specified fee is guilty of committing a misdemeanor and upon conviction shall be fined $50. […]