Part
Gasoline and Special Fuel Tax
- Mont. Code Ann. § 15-70-401— Definitions
- Mont. Code Ann. § 15-70-402— License and security of distributors -- denial or disciplinary action
- Mont. Code Ann. § 15-70-403— Gasoline, special fuel, and aviation fuel tax -- incidence -- rates
- Mont. Code Ann. § 15-70-404— Computation
- Mont. Code Ann. § 15-70-405— Exemption from special fuel tax
- Mont. Code Ann. § 15-70-406— through 15-70-409 reserved
- Mont. Code Ann. § 15-70-410— Distributor's statement and payment -- confidentiality
- Mont. Code Ann. § 15-70-411— Recordkeeping requirements
- Mont. Code Ann. § 15-70-412— Invoice of distributors and aviation fuel dealers
- Mont. Code Ann. § 15-70-413— and 15-70-414 reserved
- Mont. Code Ann. § 15-70-415— Examination of records
- Mont. Code Ann. § 15-70-416— Information reports -- penalty -- confidentiality
- Mont. Code Ann. § 15-70-417— Penalties for delinquency
- Mont. Code Ann. § 15-70-418— Fraudulent returns -- penalty
- Mont. Code Ann. § 15-70-419— Improperly imported fuel -- seizure
- Mont. Code Ann. § 15-70-420— Warrant for distraint
- Mont. Code Ann. § 15-70-421— Statute of limitations
- Mont. Code Ann. § 15-70-422— through 15-70-424 reserved
- Mont. Code Ann. § 15-70-425— Refund or credit authorized
- Mont. Code Ann. § 15-70-426— Required records
- Mont. Code Ann. § 15-70-427— through 15-70-429 reserved
- Mont. Code Ann. § 15-70-430— Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases
- Mont. Code Ann. § 15-70-431— Determination of highway use
- Mont. Code Ann. § 15-70-432— Application for refund or credit -- filing -- correction by department
- Mont. Code Ann. § 15-70-433— Refund for taxes paid on biodiesel by distributor or retailer -- statement -- payment -- appropriation -- records
- Mont. Code Ann. § 15-70-434— Approval or rejection of claim
- Mont. Code Ann. § 15-70-435— through 15-70-439 reserved
- Mont. Code Ann. § 15-70-440— Unlawful use of aviation fuel
- Mont. Code Ann. § 15-70-441— Dyed special fuel restrictions -- penalties
- Mont. Code Ann. § 15-70-442— Marking of dyed diesel fuel pumps
- Mont. Code Ann. § 15-70-443— Penalties
- Mont. Code Ann. § 15-70-444— through 15-70-449 reserved
- Mont. Code Ann. § 15-70-450— Cooperative agreement -- motor fuels taxes
- Mont. Code Ann. § 15-70-451— Tribal motor fuels administration account
- Mont. Code Ann. § 15-70-452— Tribal motor fuels tax account
- Mont. Code Ann. § 15-70-453— and 15-70-454 reserved
- Mont. Code Ann. § 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
- Mont. Code Ann. § 15-70-456— Fees for temporary permits -- duration of temporary permits
- Mont. Code Ann. § 15-70-457— Department to furnish forms
- Mont. Code Ann. § 15-70-458— Penalty for operation without temporary permit -- compliance bond -- policy continued