reglab/housing_qa huggingface dataset:
MT Code § 15-70-366 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated)|15-70-366. Renumbered 15-70-443

  15-70-366. Renumbered 15-70-443. Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-367 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated)|15-70-367. and 15-70-368 reserved

  15-70-367 and 15-70-368 reserved.
MT Code § 15-70-369 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated)|15-70-369. Renumbered 15-70-433

  15-70-369. Renumbered 15-70-433. Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-370 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated)|15-70-370. Repealed

  15-70-370. Repealed. Sec. 9, Ch. 525, L. 2005.   History: En. Sec. 8, Ch. 568, L. 2001.
MT Code § 15-70-371 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated)|15-70-371. Renumbered 15-70-442

  15-70-371. Renumbered 15-70-442. Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-372 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated)|15-70-372. Repealed

  15-70-372. Repealed. Sec. 40, Ch. 220, L. 2015.   History: En. Sec. 2, Ch. 115, L. 2001; amd. Sec. 7, Ch. 384, L. 2005; amd. Sec. 3, Ch. 322, L. 2007; amd. Sec. 7, Ch. 188, L. 2013.
MT Code § 15-70-404 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-404. Computation

  15-70-404. Computation. (1) The tax imposed on the distributor under 15-70-403(1) may be rounded to the nearest whole dollar amount.   (2) The tax imposed under 15-70-403(6) on owners or operators of the motor vehicles operating on the public roads and highways of this state must be computed, with respect to gasoline or special fuel for which the tax has not been paid in this state and that has been consumed by the purchaser, by multiplying the corresponding tax rate per gallon as provided in 15-70-403(1) by the number of gallons of gasoline or special fuel consumed by the person in the operation of motor vehicles on the public roads and highways of this state.   History: En. Sec. 6, Ch. 162, L. 1955; amd. Sec. 9, Ch. 70, L. 1963; amd; Sec. 1, Ch. 52, L. 1969; amd. Sec. 2, Ch. 61, L. 1969; amd. Sec. 4, Ch; 277, L. 1971; amd. Sec. 83, Ch. 516, L. 1973; amd. Sec. 1, Ch. 258, L. 1977; amd. Sec. 1, Ch. 377, L. 1977; R.C.M. 1947, 84-1835(b); amd. Sec. 16, Ch. 525, L. 1993; amd. Sec. 9, Ch. 568, L. 2001; amd. Sec. 12, Ch. 220, L. 2015; Sec. 15-70-326, MCA 2013; redes. 15-70-404 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 9, Ch. 267, L. 2017; amd. Sec. 31, Ch. 384, L. 2017.
MT Code § 15-70-405 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-405. Exemption from special fuel tax

  15-70-405. Exemption from special fuel tax. (1) Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock.   (2) This section does not apply to special fuel used for agricultural purposes pursuant to 15-70-430.   (3) To qualify for the exemption under this section, the special biodiesel fuel producer shall:   (a) register annually with the department; and   (b) report on the amount of biodiesel produced and used by the producer in a calendar year by February 15 of the succeeding year.   History: En. Sec. 1, Ch. 260, L. 2009; amd. Sec. 11, Ch. 220, L. 2015; Sec. 15-70-320, MCA 2013; redes. 15-70-405 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-406 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-406. through 15-70-409 reserved

  15-70-406 through 15-70-409 reserved.
MT Code § 15-70-410 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-410. Distributor's statement and payment -- confidentiality

  15-70-410. Distributor's statement and payment -- confidentiality. (1) Each distributor shall, not later than the 25th day of each calendar month, except as provided in 15-70-113(3), render to the department of transportation a signed statement that specifies all gasoline or special fuel distributed and received by the distributor in this state during the preceding calendar month and that contains other information the department may reasonably require in order to administer the fuel tax law. The statement must be accompanied by a payment in an amount equal to the tax imposed by 15-70-403, less any refund credit issued under 15-70-425 and less 1% of the total tax that may be deducted by the distributor as an allowance for collection. An allowance may not be deducted from the tax on aviation fuel.   (2) A distributor engaged in or carrying on a business at more than one location in this state may include all places of business in one statement.   (3) The department or a deputy, assistant, agent, clerk, or other employee of the department may not publish or otherwise disseminate information contained in a statement required under this section in a form that allows identification of a distributor or a purchaser of fuel. This section does not prohibit:   (a) the delivery to a distributor or a distributor's authorized representative of a certified copy of any return or report filed in connection with the distributor's tax;   (b) the inspection by the attorney general or by another legal representative of the state of the report or return of a distributor who brings an action to set aside or review the tax based on the report or return or against whom an action or proceeding has been instituted in accordance with the provisions of Title 15;   (c) the publication of statistics classified to prevent the identification of particular reports or returns and the items in the reports or returns;   (d) the inspection by the commissioner of internal revenue of the United States or by the proper officer of any state imposing a tax on gasoline or special fuel or by any representative of either officer of the report or return of any distributor or the furnishing to the officer or authorized representative of an abstract of the report or return, but permission must be granted or information must be furnished to the officer or the officer's representative only if the statutes of the United States or the other state grant substantially similar privileges to the proper officer of this state charged with the administration of this chapter or in compliance with 15-70-121 and 15-70-122; or   (e) the compliance of the department with any order of a court of competent jurisdiction.   History: En. Sec. 27, Ch. 525, L. 1993; amd. Sec. 6, Ch. 77, L. 1999; amd. Sec. 16, Ch. 220, L. 2015; Sec. 15-70-344, MCA 2013; redes. 15-70-410 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 4, Ch. 455, L. 2019.
MT Code § 15-70-411 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-411. Recordkeeping requirements

  15-70-411. Recordkeeping requirements. Each distributor or any other person dealing in, transporting, receiving, or storing gasoline or special fuel shall keep records, receipts, and invoices and any other pertinent papers and information that the department of transportation may require for a minimum of 3 years.   History: En. Sec. 28, Ch. 525, L. 1993; amd. Sec. 17, Ch. 220, L. 2015; Sec. 15-70-345, MCA 2013; redes. 15-70-411 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-412 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-412. Invoice of distributors and aviation fuel dealers

  15-70-412. Invoice of distributors and aviation fuel dealers. Each distributor and aviation fuel dealer in this state shall at the time of delivery, except when authorized by the department of transportation, issue to the purchaser an invoice that states the number of gallons of gasoline or special fuel covered by the invoice and any other information the department may require.   History: En. Sec. 29, Ch. 525, L. 1993; amd. Sec. 18, Ch. 220, L. 2015; Sec. 15-70-348, MCA 2013; redes. 15-70-412 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 9, Ch. 275, L. 2017.
MT Code § 15-70-413 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-413. and 15-70-414 reserved

  15-70-413 and 15-70-414 reserved.
MT Code § 15-70-417 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-417. Penalties for delinquency

  15-70-417. Penalties for delinquency. (1) Except for tax due under the agreement adopted under 15-70-121, any fuel tax not paid within the time provided in 15-70-113(3) and 15-70-410 is delinquent. A penalty of 10% must be added to the tax, and the tax bears interest at the rate of 1% per month, prorated daily, from the date of delinquency until paid.   (2) Except as provided in subsection (3), a statement filed after the date required in 15-70-410 is subject to a $100 penalty.   (3) (a) The department shall waive the penalty if the late filing is the first offense within a 3-year period of timely filings.   (b) The department may waive the penalty if the director or the director's designee determines the late filing or payment to be beyond the distributor's control.   (4) If a distributor or other person required to pay the tax willfully fails, neglects, or refuses to file any statement required by this part or willfully fails to pay the tax within the time provided, the department may revoke any license issued under this part.   (5) Except as provided in subsection (3), the department shall proceed to collect a delinquent tax, with penalties and interest. At the request of the department, the attorney general shall commence and prosecute to final determination in any court of competent jurisdiction an action to collect the tax.   History: En. Sec. 32, Ch. 525, L. 1993; amd. Sec. 7, Ch. 77, L. 1999; amd. Sec. 2, Ch. 120, L. 2001; amd. Sec. 21, Ch. 220, L. 2015; amd. Secs. 2, 3, Ch. 284, L. 2015; Sec. 15-70-352, MCA 2013; redes. 15-70-417 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-418 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-418. Fraudulent returns -- penalty

  15-70-418. Fraudulent returns -- penalty. If a distributor files a false or fraudulent return with intent to evade the tax imposed by this part, there is added to the amount of deficiency determined by the department of transportation a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a month, prorated daily, on the deficiency from the date the tax was due to the date of payment, in addition to all other penalties prescribed by law.   History: En. Sec. 33, Ch. 525, L. 1993; amd. Sec. 22, Ch. 220, L. 2015; Sec. 15-70-353, MCA 2013; redes. 15-70-418 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-420 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-420. Warrant for distraint

  15-70-420. Warrant for distraint. If all or part of the tax imposed by this part is not paid when due, the department of transportation may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand filed or recorded thereafter. An action may not be maintained to enjoin the collection of all or any part of the tax.   History: En. Sec. 34, Ch. 525, L. 1993; amd. Sec. 23, Ch. 220, L. 2015; Sec. 15-70-354, MCA 2013; redes. 15-70-420 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-421 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-421. Statute of limitations

  15-70-421. Statute of limitations. Except in the case of a fraudulent return or of neglect or refusal to make a return, every deficiency must be assessed within 3 years from the due date of the return or the date of filing the return, whichever period expires later.   History: En. Sec. 35, Ch. 525, L. 1993; Sec. 15-70-355, MCA 2013; redes. 15-70-421 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-422 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-422. through 15-70-424 reserved

  15-70-422 through 15-70-424 reserved.
MT Code § 15-70-426 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-426. Required records

  15-70-426. Required records. (1) Except as provided in subsection (6), gasoline or special fuel purchased and delivered into bulk storage for use in motor vehicles on public roads and nonhighway use must be fully accounted for by detailed withdrawal records to accurately show the manner in which it was used. Gasoline or special fuel on hand, determined by actual measurement, must be deducted from a claim and must be reported as an opening inventory on the next claim.   (2) Service stations, bulk dealers, and marinas shall prepare a separate and complete invoice for each withdrawal of gasoline or special fuel for which a refund is to be claimed.   (3) Special storage facilities used for certain periods must be identified and explained. If gasoline or special fuel withdrawn from special storage is used entirely for off-highway purposes and is not used in licensed vehicles, no records will be required other than purchase invoices showing the delivery into special storage.   (4) When no highway use of gasoline or special fuel is deducted from the claim, the applicant shall substantiate purchases of gasoline or special fuel and miles traveled for licensed motor vehicles on request of the department of transportation.   (5) Any person who operates a licensed motor vehicle on and off the public roads for commercial purposes may claim refund of the state tax on the gasoline or special fuel used to operate the vehicle on roads or property in private ownership if the person has maintained the following records:   (a) the total number of miles traveled on and off public roads by each licensed vehicle;   (b) the total number of gallons of gasoline or special fuel used in each vehicle; and   (c) purchase invoices supporting all gasoline or special fuel handled through bulk storage.   (6) The United States government, the state of Montana, any other state, or any county, incorporated city, town, or school district of this state is not required to keep dispersal records in order to claim a refund of special fuel taxes.   (7) An exporter or any other person who transports gasoline or special fuel out of Montana for sale, use, or consumption outside Montana shall maintain detailed and current records of withdrawal, transportation, ownership, and delivery of the gasoline or special fuel to destinations outside Montana as required by the department.   History: En. Sec. 37, Ch. 525, L. 1993; amd. Sec. 16, Ch. 10, Sp. L. November 1993; amd. Sec. 26, Ch. 220, L. 2015; Sec. 15-70-361, MCA 2013; redes. 15-70-426 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-427 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-427. through 15-70-429 reserved

  15-70-427 through 15-70-429 reserved.
MT Code § 15-70-431 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-431. Determination of highway use

  15-70-431. Determination of highway use. Highway use for each vehicle is determined by dividing the rate of the average miles per gallon into the number of miles traveled on public roads. When records are not available, an average of 4 miles per gallon or other methods that have been found acceptable may be used by the department to determine fuel use.   History: En. Sec. 39, Ch. 525, L. 1993; amd. Sec. 9, Ch. 340, L. 1999; Sec. 15-70-363, MCA 2013; redes. 15-70-431 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-432 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-432. Application for refund or credit -- filing -- correction by department

  15-70-432. Application for refund or credit -- filing -- correction by department. (1) (a) Except as provided in subsection (1)(b), the application for a refund must be a signed statement on a form furnished by the department. Except for a claim for a credit for taxes paid on unpaid accounts or special fuel taxes paid by the United States government, the state of Montana, any other state, or any county, incorporated city, town, or school district of this state or except for a claim for a refund filed electronically, the form must be accompanied by the original bulk delivery invoice or invoices issued to the claimant at the time of each purchase and delivery and must show the total amount of gasoline or special fuel purchased, the total amount of gasoline or special fuel on which a refund is claimed, and the amount of the tax claimed for refund. A claim for a credit for taxes paid on accounts for which the distributor did not receive compensation must be accompanied by documents or copies of documents showing that the accounts were worthless and claimed as bad debts on the distributor's federal income tax return. Any further information pertaining to a claim must be furnished as required by the department.   (b) A claim for a refund that is filed electronically in the manner specified by the department does not require a signature or the original invoices.   (c) A claim for a refund that is filed electronically does not relieve the taxpayer of maintaining records on which the claim for a refund is based.   (2) A bulk delivery invoice issued by a dealer for a sale that does not qualify as a bulk delivery, as defined in 15-70-401, is not valid for refund purposes.   (3) All applications for refunds must be filed with the department within 36 months after the date on which the gasoline or special fuel was purchased as shown by invoices or after the date on which the tax was erroneously paid. A distributor may file a claim for refund of taxes erroneously paid or for a credit for taxes paid by the distributor on unpaid accounts within 3 years after the date of payment.   (4) If the department finds that the statement contains errors that are not fraudulently inserted, it may correct the statement and approve it as corrected or the department may require the claimant to file an amended statement.   History: En. Sec. 40, Ch. 525, L. 1993; amd. Sec. 17, Ch. 10, Sp. L. November 1993; amd. Sec. 10, Ch. 340, L. 1999; amd. Sec. 3, Ch. 110, L. 2001; amd. Sec. 28, Ch. 220, L. 2015; Sec. 15-70-364, MCA 2013; redes. 15-70-432 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 6, Ch. 455, L. 2019.
MT Code § 15-70-433 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-433. Refund for taxes paid on biodiesel by distributor or retailer -- statement -- payment -- appropriation -- records -- report to interim committee

  15-70-433. Refund for taxes paid on biodiesel by distributor or retailer -- statement -- payment -- appropriation -- records -- report to interim committee. (1) A licensed distributor who pays the special fuel tax under 15-70-403 on biodiesel, as defined in 15-70-401, may claim a refund equal to 2 cents a gallon on biodiesel sold during the previous calendar quarter if the biodiesel is produced entirely from biodiesel ingredients produced in Montana.   (2) The owner or operator of a retail motor fuel outlet may claim a refund equal to 1 cent a gallon on biodiesel on which the special fuel tax has been paid and that is purchased from a licensed distributor if the biodiesel is produced entirely from biodiesel ingredients produced in Montana.   (3) (a) To receive the refund allowed under subsection (1) or (2), the licensed distributor or the owner or operator of a motor fuel outlet shall file a statement within 30 days after the end of each calendar quarter on a form provided by the department.   (b) The statement provided by a licensed distributor must set forth information required by the department, including the gallons of biodiesel sold and the source of ingredients used to produce biodiesel.   (c) The statement provided by the owner or operator of a retail motor fuel outlet must set forth information required by the department, including the gallons of biodiesel purchased.   (4) The payment of the refund allowed by this section must be made by the department within 90 days after the claim for a refund is filed by the licensed distributor or the owner or operator of a retail motor fuel outlet. Tax refund payments under this section are statutorily appropriated, as provided in 17-7-502, from the state general fund.   (5) The records of each licensed distributor or owner or operator of a retail motor fuel outlet must be kept for a period of not more than 3 years and must include receipts, invoices, and other information as the department may require.   (6) The department or its authorized representative may examine the books, papers, or records of any licensed distributor or owner or operator of a retail motor fuel outlet.   (7) The department shall report to the transportation interim committee biennially, in accordance with 5-11-210, the number and type of taxpayers claiming the refund under this section, the total amount of the refund claimed, and the department's cost associated with administering the refund.   History: En. Sec. 2, Ch. 525, L. 2005; amd. Sec. 4, Ch. 3, L. 2015; Sec. 15-70-369, MCA 2013; redes. 15-70-433 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 14, Ch. 163, L. 2019.
MT Code § 15-70-434 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-434. Approval or rejection of claim

  15-70-434. Approval or rejection of claim. (1) The department of transportation has 120 working days after receiving the claim to approve or reject it. If approved, the department shall issue a credit in lieu of refund for the amount of the claim if the claimant is a distributor; for all other persons, a warrant must be drawn upon the state treasurer for the amount of the claim.   (2) If the department determines that any claim has been fraudulently presented or is supported by invoice or invoices fraudulently made or altered or that any statement in the claim or affidavit is willfully false and made for the purpose of misleading, the department shall reject the claim in full. If a claim is rejected, the department may suspend the claimant's right to refund for a period not to exceed 1 year.   History: En. Sec. 41, Ch. 525, L. 1993; Sec. 15-70-365, MCA 2013; redes. 15-70-434 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-435 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-435. through 15-70-439 reserved

  15-70-435 through 15-70-439 reserved.