MT Code § 15-70-701 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-701. Definitions

  15-70-701. Definitions. As used in this part, the following definitions apply:   (1) "Bond" means:   (a) a bond executed by a compressed natural gas dealer or a liquefied petroleum gas dealer as principal with a corporate surety qualified under the laws of Montana, payable to the state of Montana, conditioned upon performance of all requirements of this part, including the payment of all taxes, penalties, and other obligations of the compressed natural gas dealer or the liquefied petroleum gas dealer arising out of this part; or   (b) a deposit with the department by the compressed natural gas dealer or the liquefied petroleum gas dealer, under terms and conditions that the department may prescribe, of certificates of deposit or irrevocable letters of credit issued by a bank and insured by the federal deposit insurance corporation.   (2) "Compressed natural gas" means a product that is used as a fuel and that contains carbon or hydrogen, or both, and is compressed to greater than 24 pounds per square inch absolute base pressure and up to 3,600 pounds per square inch absolute base pressure when sold for use in motor vehicles operated on the public roads and highways of this state.   (3) "Compressed natural gas dealer" or "dealer" means a person who delivers any part of compressed natural gas into the fuel supply tank or tanks of a motor vehicle.   (4) "Department" means the department of transportation.   (5) "Liquefied petroleum gas" means any petroleum product that is sold for use in motor vehicles and that is composed predominantly of any of the following hydrocarbons or mixtures of hydrocarbons:   (a) propane;   (b) propylene;   (c) butane, including normal butane or isobutane; or   (d) butylene.   (6) "Liquefied petroleum gas dealer" or "dealer" means a person who delivers any part of liquefied petroleum gas into the fuel supply tank or tanks of a motor vehicle.   (7) "Motor vehicle" means any vehicle that is self-propelled by compressed natural gas or by liquefied petroleum gas and that is driven upon the public roads and highways of this state.   (8) (a) "Person" means a person, firm, association, joint-stock company, syndicate, partnership, or corporation.   (b) When used in any clause prescribing and imposing a fine or imprisonment, or both, as applied to a firm, association, syndicate, or partnership, person means the partners or members of a firm, association, syndicate, or partnership. As applied to a joint-stock company or corporation, the term means the officers of the joint-stock company or corporation.   (9) "Public roads and highways of this state" means all streets, roads, highways, and related structures that are:   (a) built and maintained with appropriated funds of the United States, the state of Montana, or any political subdivision of the state;   (b) dedicated to public use;   (c) acquired by eminent domain, as provided in Title 60, chapter 4, or Title 70, chapter 30; or   (d) acquired by adverse use by the public, with jurisdiction having been assumed by the state or any political subdivision of the state.   History: En. Sec. 1, Ch. 405, L. 1995; amd. Sec. 1, Ch. 125, L. 1997; amd. Sec. 29, Ch. 125, L. 2001.