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TITLE 15
CHAPTER 70
Part 4
Montana Code Annotated 2023
TITLE 15. TAXATION
CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES
Part 4. Gasoline and Special Fuel Tax
15-70-401
Definitions
15-70-402
License and security of distributors -- denial or disciplinary action
15-70-403
Gasoline, special fuel, and aviation fuel tax -- incidence -- rates
15-70-404
Computation
15-70-405
Exemption from special fuel tax
15-70-406
through 15-70-409 reserved
15-70-410
Distributor's statement and payment -- confidentiality
15-70-411
Recordkeeping requirements
15-70-412
Invoice of distributors and aviation fuel dealers
15-70-413
and 15-70-414 reserved
15-70-415
Examination of records
15-70-416
Information reports -- penalty -- confidentiality
15-70-417
Penalties for delinquency
15-70-418
Fraudulent returns -- penalty
15-70-419
Improperly imported fuel -- seizure
15-70-420
Warrant for distraint
15-70-421
Statute of limitations
15-70-422
through 15-70-424 reserved
15-70-425
Refund or credit authorized
15-70-426
Required records
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
15-70-431
Determination of highway use
15-70-432
Application for refund or credit -- filing -- correction by department
15-70-433
Refund for taxes paid on biodiesel by distributor or retailer -- statement -- payment -- appropriation -- records -- report to interim committee
15-70-434
Approval or rejection of claim
15-70-435
through 15-70-439 reserved
15-70-440
Unlawful use of aviation fuel
15-70-441
Dyed special fuel restrictions -- penalties
15-70-442
Marking of dyed diesel fuel pumps
15-70-443
Penalties
15-70-444
through 15-70-449 reserved
15-70-450
Cooperative agreement -- motor fuels taxes
15-70-451
Tribal motor fuels administration account
15-70-452
Tribal motor fuels tax account
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
15-70-456
Fees for temporary permits -- duration of temporary permits
15-70-457
Department to furnish forms
15-70-458
Penalty for operation without temporary permit -- compliance bond -- policy continued