Montana Code Annotated 2019

TITLE 15. TAXATION

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES

Part 5. Ethanol Tax Incentive and Administration

Denaturing Ethanol -- Refund Authorized

15-70-521. Denaturing ethanol -- refund authorized. 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.

History: En. Sec. 8, Ch. 649, L. 1983; amd. Sec. 14, Ch. 100, L. 2007; amd. Sec. 31, Ch. 220, L. 2015.