Montana Code Annotated 2013

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TITLE 15. TAXATION
CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES


Part 3. Special Fuels Use Tax

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15-70-301. Definitions.
15-70-302. Repealed.
15-70-303. Repealed.
15-70-304. Repealed.
15-70-305. Repealed.
15-70-306. Repealed.
15-70-307. Repealed.
15-70-308. Repealed.
15-70-309. Repealed.
15-70-310. reserved.
15-70-311. 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.
15-70-312. Fees for temporary permits -- duration of temporary permits.
15-70-313. Department to furnish forms.
15-70-314. Penalty for operation without temporary permit -- compliance bond -- policy continued.
15-70-315. Repealed.
15-70-316. Repealed.
15-70-317. Repealed.
15-70-318. and reserved.
15-70-320. Exemption from special fuel tax.
15-70-321. Tax on special fuel and volatile liquids.
15-70-322. Repealed.
15-70-323. Repealed.
15-70-324. Examination of records -- enforcement of part.
15-70-325. Repealed.
15-70-326. Computation.
15-70-327. Repealed.
15-70-328. Repealed.
15-70-329. Repealed.
15-70-330. Special fuel penalties.
15-70-331. Repealed.
15-70-332. Repealed.
15-70-333. Repealed.
15-70-334. Repealed.
15-70-335. Repealed.
15-70-336. Repealed.
15-70-337. through reserved.
15-70-341. License and security of special fuel distributors -- denial or revocation of license -- reissuance fee.
15-70-342. Repealed.
15-70-343. Special fuel license tax -- rate.
15-70-344. Distributor's statement and payment -- confidentiality.
15-70-345. Recordkeeping requirements.
15-70-346. Terminated.
15-70-347. Terminated.
15-70-348. Invoice of distributors.
15-70-349. Examination of records.
15-70-350. reserved.
15-70-351. Information reports -- penalty -- confidentiality.
15-70-352. Penalties for delinquency.
15-70-353. Fraudulent returns -- penalty.
15-70-354. Warrant for distraint.
15-70-355. Statute of limitations.
15-70-356. Refund or credit authorized.
15-70-357. Improperly imported fuel -- seizure.
15-70-358. through reserved.
15-70-361. Required records.
15-70-362. Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases.
15-70-363. Determination of highway use.
15-70-364. Application for refund or credit -- filing -- correction by department.
15-70-365. Approval or rejection of claim.
15-70-366. Penalties.
15-70-367. and reserved.
15-70-369. Refund for taxes paid on biodiesel by distributor or retailer -- statement -- payment -- appropriation -- records -- report to interim committee.
15-70-370. Repealed.
15-70-371. Marking of dyed diesel fuel pumps.
15-70-372. Civil penalties.