An ethanol distributor who, for the purpose of denaturing ethanol distilled in Montana, purchases gasoline on which the Montana gasoline tax has been paid is entitled to a refund, computed as allowed in 15-70-425, of tax paid on the gasoline used.
Mont. Code Ann. § 15-70-521
Denaturing ethanol -- refund authorized
Known as the Ethanol Tax Incentive and Administration Act
The act spans §§ 15-70-501 to 15-70-527 (14 sections).
En
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.