Montana Code Annotated (2009)
Table of Contents / TITLE 15. TAXATION / CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES
Part 2. Basic Gasoline License Tax
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
15-70-201 - Definitions
15-70-202 - License and security of gasoline distributors -- denial or revocation of license
15-70-203 - Repealed
15-70-204 - Gasoline license tax -- rate
15-70-205 - Distributor's statement and payment -- confidentiality
15-70-206 - Recordkeeping requirements
15-70-207 - Invoice of distributors and aviation dealers
15-70-208 - Examination of records
15-70-209 - Information reports -- confidentiality
15-70-210 - Tax penalty for delinquency
15-70-211 - Warrant for distraint
15-70-212 - Statute of limitations
15-70-221 - Refund or credit authorized
15-70-222 - Required records
15-70-223 - Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases
15-70-224 - Determination of highway use
15-70-225 - Application for refund or credit -- filing -- correction by department
15-70-226 - Approval or rejection of claim
15-70-231 - Unlawful use of aviation fuel
15-70-232 - Penalties
15-70-233 - Improperly imported fuel -- seizure
15-70-234 - Cooperative agreement -- motor fuels taxes
15-70-235 - Tribal motor fuels administration account
15-70-236 - Tribal motor fuels tax account
15-70-241 - Terminated
15-70-242 - Civil penalty
15-70-245 - Repealed