Montana Code Annotated (2009)
Table of Contents / TITLE 15. TAXATION / CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES
Part 3. Special Fuels Use Tax
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
15-70-301 - Definitions
15-70-302 - Special fuel user's permits required -- exceptions
15-70-303 - Application for permit
15-70-304 - Bonding, release of surety, and additional bond
15-70-305 - Issuance of permit -- grounds for refusal -- hearing
15-70-306 - Revocation, suspension, and cancellation
15-70-307 - Surrender of permit upon use discontinuance
15-70-308 - Repealed
15-70-309 - Repealed
15-70-311 - Special fuel user's temporary trip permits -- nonresident agricultural harvesting equipment special fuel permit -- 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15-70-315 - Repealed
15-70-316 - Repealed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 - Use of dyed special fuel allowed for certain projects -- temporary permit -- tax and penalty imposed for unauthorized use -- grounds for refusal -- rules
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15-70-322 - Repealed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 - Special fuel user's records
15-70-324 - Examination of records -- enforcement of part
15-70-325 - Returns
15-70-326 - Computation
15-70-327 - Payment
15-70-328 - Credits
15-70-329 - Procedures for credits -- deadline
15-70-330 - Special fuel penalties
15-70-331 - Deficiency
15-70-332 - Determination if no return made
15-70-333 - Fraudulent return -- penalty
15-70-334 - Warrant for distraint
15-70-335 - Statute of limitation
15-70-336 - Criminal penalties
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15-70-342 - Repealed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
15-70-351 - 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
15-70-361 - 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
15-70-369 - 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