reglab/housing_qa huggingface dataset:
MT Code § 15-70-440 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-440. Unlawful use of aviation fuel

  15-70-440. Unlawful use of aviation fuel. It is unlawful for any person to use aviation fuel or to sell aviation fuel for use in any motorized vehicle operated on the public roads and highways of this state. Violation of this section is a misdemeanor subject to the penalties provided in 15-70-443.   History: En. 84-1855.1 by Sec. 8, Ch. 204, L. 1971; R.C.M. 1947, 84-1855.1; amd. Sec. 9, Ch. 642, L. 1993; amd. Sec. 7, Ch. 220, L. 2015; Sec. 15-70-231, MCA 2013; redes. 15-70-440 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-441 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-441. Dyed special fuel restrictions -- penalties

  15-70-441. Dyed special fuel restrictions -- penalties. (1) (a) A person may not use untaxed dyed special fuel in violation of 15-70-403(8) or (9) or to operate a motor vehicle on the public roads and highways of this state unless:   (i) the motor vehicle has a gross vehicle weight of greater than 12,000 pounds, exclusive of any towed units, is equipped with a feed delivery box that is permanently affixed to the vehicle, and is used solely for the feeding of livestock; or   (ii) the use is permitted pursuant to rules adopted under subsection (1)(c).   (b) (i) The purposeful or knowing use of untaxed dyed special fuel in a motor vehicle operating on the public roads and highways of this state in violation of 15-70-403(8) or (9) or this subsection (1) is subject to the civil penalty imposed under subsection (1)(b)(ii). Each use is a separate offense. The civil penalty may be in addition to criminal penalties imposed under 15-70-443.   (ii) The department shall, after giving notice and holding a hearing, if requested, impose a civil penalty not to exceed $1,000 for the first offense and $5,000 for the second offense for using dyed special fuel in violation of the provisions of this section. A subsequent offense is subject to criminal penalties imposed under 15-70-443.   (c) The department shall adopt and enforce reasonable rules for the movement of off-highway vehicles traveling from one location to another on the public roads and highways of this state when using dyed special fuel or nontaxed fuel.   (2) The operator of the vehicle is liable for the tax imposed in 15-70-403. If the operator refuses or fails to pay the tax, in whole or in part, the seller of the dyed special fuel is jointly and severally liable for the tax imposed under 15-70-403 and for the penalties described in this section if the seller knows or has reason to know that the fuel will be used for a taxable purpose.   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(d), (e); amd. Sec. 1, Ch. 591, L. 1979; amd. Sec. 20, Ch. 525, L. 1993; amd. Sec. 11, Ch. 10, Sp. L. November 1993; amd. Sec. 5, Ch. 43, L. 1995; amd. Sec. 3, Ch. 115, L. 2001; amd. Sec. 5, Ch. 384, L. 2005; amd. Sec. 5, Ch. 188, L. 2013; amd. Sec. 2, Ch. 418, L. 2013; amd. Sec. 13, Ch. 220, L. 2015; Sec. 15-70-330, MCA 2013; redes. 15-70-441 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 12, Ch. 3, L. 2019; amd. Sec. 2, Ch. 428, L. 2019.
MT Code § 15-70-442 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-442. Marking of dyed diesel fuel pumps

  15-70-442. Marking of dyed diesel fuel pumps. (1) A fuel pump at a retail motor fuel outlet that dispenses nontaxed dyed special fuel for off-road use must be identified by a decal designed by the department and affixed to each side of the fuel pump so as to be easily identified and read by any person operating the fuel pump.   (2) The department may, after giving notice and holding a hearing, if requested, pursuant to Title 2, chapter 4, part 6, impose a civil penalty for failure to mark a dyed fuel pump with the appropriate decal. The penalty for each violation is $100 for each fuel pump.   History: En. Sec. 1, Ch. 295, L. 1999; amd. Sec. 1, Ch. 119, L. 2001; Sec. 15-70-371, MCA 2013; redes. 15-70-442 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-443 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-443. Penalties

  15-70-443. Penalties. A distributor or other person who fails, neglects, or refuses to make and file the statements required by this part in the manner or within the time provided, who is delinquent in the payment of any gasoline or special fuel tax imposed by this part, who makes any false statement with reference to the distributor's business, who makes any false statement on any claim for refund, or who violates any provision of this part shall, in addition to any other penalties imposed, be guilty of a misdemeanor and upon conviction shall be fined an amount not to exceed $1,000 or be imprisoned in the county jail for not to exceed 6 months, or both.   History: En. Sec. 42, Ch. 525, L. 1993; amd. Sec. 29, Ch. 220, L. 2015; Sec. 15-70-366, MCA 2013; redes. 15-70-443 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-444 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-444. through 15-70-449 reserved

  15-70-444 through 15-70-449 reserved.
MT Code § 15-70-450 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-450. Cooperative agreement -- motor fuels taxes

  15-70-450. Cooperative agreement -- motor fuels taxes. (1) In order to prevent the possibility of dual taxation of motor fuels purchased by Montana citizens and businesses on Indian reservations, the department and an Indian tribe may enter into a cooperative agreement. The department may, with the concurrence of the attorney general, include as a member of the negotiating team a representative of the department of justice who has expertise in Indian matters.  (2) The department of transportation shall report the status of cooperative agreement negotiations to the transportation interim committee in accordance with 5-11-210.   (3) After negotiations are complete and if the legislature is not in session, an agreement must be presented to the transportation interim committee for review and comment before the final agreement is submitted to the attorney general for approval pursuant to 18-11-105.   History: En. Sec. 1, Ch. 772, L. 1991; amd. Sec. 5, Ch. 772, L. 1991; amd. Sec. 5, Ch. 625, L. 1993; amd. Sec. 40, Ch. 19, L. 1999; Sec. 15-70-234, MCA 2013; redes. 15-70-450 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 15, Ch. 163, L. 2019; amd. Sec. 36, Ch. 261, L. 2021.
MT Code § 15-70-451 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-451. Tribal motor fuels administration account

  15-70-451. Tribal motor fuels administration account. (1) There is a tribal motor fuels administration account in the state special revenue fund.   (2) The department shall deposit in the tribal motor fuels administration account administrative expenses and refunds deducted under a cooperative agreement provided for in 15-70-450.   (3) The department of transportation or the department of justice may expend the tribal motor fuels administration account only for the purposes of administering the gasoline tax and providing refunds under a cooperative agreement.   History: En. Sec. 2, Ch. 772, L. 1991; amd. Sec. 5, Ch. 772, L. 1991; amd. Sec. 5, Ch. 158, L. 1995; amd. Sec. 84, Ch. 42, L. 1997; amd. Sec. 8, Ch. 220, L. 2015; Sec. 15-70-235, MCA 2013; redes. 15-70-451 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-452 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-452. Tribal motor fuels tax account

  15-70-452. Tribal motor fuels tax account. (1) There is a tribal motor fuels tax account in the state special revenue fund.   (2) The department shall deposit in the tribal motor fuels tax account the tax collected under 15-70-450, except the administrative expenses and refunds deducted under a cooperative agreement.   (3) The money in the tribal motor fuels tax account must be disbursed to the tribe quarterly, as provided for in the agreement entered into pursuant to 15-70-450.   History: En. Sec. 3, Ch. 772, L. 1991; amd. Sec. 85, Ch. 42, L. 1997; amd. Sec. 9, Ch. 220, L. 2015; Sec. 15-70-236, MCA 2013; redes. 15-70-452 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-453 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-453. and 15-70-454 reserved

  15-70-453 and 15-70-454 reserved.
MT Code § 15-70-456 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-456. Fees for temporary permits -- duration of temporary permits

  15-70-456. Fees for temporary permits -- duration of temporary permits. (1) Temporary special fuel permits issued under 15-70-455(1) cost $30. The permit is valid for a period of time not to exceed 72 hours and is automatically void if the vehicle leaves the state of Montana during the 72-hour period.   (2) A temporary special fuel permit for a nonresident operating agricultural harvesting equipment costs $30 per unit for the calendar year in which the fee is collected. The permit is not transferable. A unit is defined as:   (a) one truck suitable for hauling commodities;   (b) one harvesting machine; and   (c) pickup trucks and any other accessory vehicles.   (3) The cost of a special fuel user's agricultural product temporary trip permit for a person operating a vehicle in the movement of that person's agricultural products, as provided in 15-70-455(3), is:   (a) $100 for a permit that is valid for 30 days from the date of issuance; or   (b) $300 for a permit that is valid for 3 months from the date of issuance.   (4) All fees collected must be remitted to the department or deposited directly in the highway restricted account provided for in 15-70-126 for the department.   History: En. Sec. 2, Ch. 200, L. 1961; amd. Sec. 88, Ch. 516, L. 1973; amd. Sec. 2, Ch. 440, L. 1975; R.C.M. 1947, 84-1843(part); amd. Sec. 1, Ch. 601, L. 1979; amd. Sec. 1, Ch. 40, L. 1981; amd. Sec. 3, Ch. 48, L. 1983; amd. Sec. 1, Ch. 277, L. 1983; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 10, Ch. 525, L. 1993; amd. Sec. 2, Ch. 397, L. 2005; Sec. 15-70-312, MCA 2013; redes. 15-70-456 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 11, Ch. 267, L. 2017.
MT Code § 15-70-457 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-457. Department to furnish forms

  15-70-457. Department to furnish forms. Special fuel temporary permits, nonresident temporary permits, remittance forms, and any other necessary papers for the accounting and enforcement of 15-70-455 through 15-70-458 must be furnished by the department.   History: En. Sec. 2, Ch. 200, L. 1961; amd. Sec. 88, Ch. 516, L. 1973; amd. Sec. 2, Ch. 440, L. 1975; R.C.M. 1947, 84-1843(part); Sec. 15-70-313, MCA 2013; redes. 15-70-457 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-458 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 4. Gasoline and Special Fuel Tax|15-70-458. Penalty for operation without temporary permit -- compliance bond -- policy continued

  15-70-458. Penalty for operation without temporary permit -- compliance bond -- policy continued. (1) Any user of special fuel vehicles operating within the state of Montana who does not make application for a temporary permit required by 15-70-455 and pay the specified fee is guilty of committing a misdemeanor and upon conviction shall be fined $50.   (2) Nothing contained in this section affects the existing policy of accepting a compliance bond to be retained for use by the department and to be imposed at the discretion of the enforcing agency.   History: En. Sec. 3, Ch. 200, L. 1961; amd. Sec. 89, Ch. 516, L. 1973; R.C.M. 1947, 84-1844; amd. Sec. 3, Ch. 188, L. 2013; Sec. 15-70-314, MCA 2013; redes. 15-70-458 by Sec. 41, Ch. 220, L. 2015.
MT Code § 15-70-501 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-501. Short title

  15-70-501. Short title. This part may be cited as the "Ethanol Tax Incentive and Administration Act of 1983".   History: En. Sec. 1, Ch. 649, L. 1983; amd. Sec. 7, Ch. 100, L. 2007.
MT Code § 15-70-502 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-502. Purpose

  15-70-502. Purpose. The purpose of this part is to establish schedules for the tax incentive for the production of ethanol to be blended for ethanol-blended gasoline and to provide for the proper administration and enforcement of the tax incentive. The schedules for the tax incentive are designed to stimulate the development of ethanol production in Montana while limiting the cost to the state of the tax incentive to amounts that are reasonable in relation to the highway revenue needs of Montana.   History: En. Sec. 2, Ch. 649, L. 1983; amd. Sec. 8, Ch. 100, L. 2007.
MT Code § 15-70-503 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-503. Definitions

  15-70-503. Definitions. As used in this part, the definitions in 15-70-401 and the following definitions apply:   (1) "Department" means the department of transportation.   (2) "Ethanol distributor" means any person who, for the purpose of making ethanol-blended gasoline, engages in the business of producing ethanol for sale, use, or distribution.   (3) "Ethanol-blended gasoline dealer" means any person who blends ethanol with gasoline to produce ethanol-blended gasoline for sale from a wholesale or retail outlet, for use, or for distribution in this state.   History: En. Sec. 3, Ch. 649, L. 1983; amd. Sec. 2, Ch. 697, L. 1985; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 1, Ch. 723, L. 1991; amd. Sec. 5, Ch. 452, L. 2005; amd. Sec. 9, Ch. 100, L. 2007; amd. Sec. 30, Ch. 220, L. 2015.
MT Code § 15-70-504 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-504. through 15-70-510 reserved

  15-70-504 through 15-70-510 reserved.
MT Code § 15-70-511 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-511. Licensing of ethanol distributors

  15-70-511. Licensing of ethanol distributors. An ethanol distributor, prior to doing business, shall file with the department an application for a license, using forms prescribed and furnished by the department and setting forth information that may be requested by the department. Upon approval of the application, the department shall issue the distributor a nonassignable license that continues in force until surrendered or canceled.   History: En. Sec. 4, Ch. 649, L. 1983; amd. Sec. 10, Ch. 100, L. 2007.
MT Code § 15-70-512 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-512. Distributor's statement

  15-70-512. Distributor's statement. Each ethanol distributor shall, not later than the 25th day of each calendar month, render to the department a statement, signed by the distributor, that includes the following:   (1) the number of gallons of ethanol manufactured or imported by the distributor during the preceding calendar month;   (2) the name of each ethanol-blended gasoline dealer to whom the distributor sold ethanol and the number of gallons sold to each dealer; and   (3) other information that the department may reasonably require to administer the tax laws of this state.   History: En. Sec. 5, Ch. 649, L. 1983; amd. Sec. 11, Ch. 100, L. 2007.
MT Code § 15-70-513 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-513. Recordkeeping requirements

  15-70-513. Recordkeeping requirements. The records of each ethanol distributor and ethanol-blended gasoline dealer must be kept for a period of not more than 3 years and must include receipts, invoices, and other information that the department may require.   History: En. Sec. 6, Ch. 649, L. 1983; amd. Sec. 12, Ch. 100, L. 2007.
MT Code § 15-70-514 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-514. Examination of records

  15-70-514. Examination of records. The department or its authorized representative may examine the books, papers, records, and equipment of any ethanol distributor or ethanol-blended gasoline dealer.   History: En. Sec. 7, Ch. 649, L. 1983; amd. Sec. 13, Ch. 100, L. 2007.
MT Code § 15-70-515 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-515. through 15-70-520 reserved

  15-70-515 through 15-70-520 reserved.
MT Code § 15-70-521 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-521. 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.
MT Code § 15-70-523 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-523. Application for payment of tax incentive

  15-70-523. Application for payment of tax incentive. (1) The claimant shall apply for payment of the tax incentive by signed statement on a form furnished by the department. The form must be accompanied by:   (a) the original production records and invoices issued to the ethanol-blended gasoline dealer at the time of sale and delivery, showing total gallons of ethanol sold; and   (b) a certificate of blending issued by the ethanol purchaser showing the total gallons of ethanol blended and the date of blending.   (2) Application for the payment of the tax incentives must be filed with the department not later than the 25th day of the calendar month following the month for which the claim is being made.   History: En. Sec. 10, Ch. 649, L. 1983; amd. Sec. 4, Ch. 697, L. 1985; amd. Sec. 16, Ch. 100, L. 2007.
MT Code § 15-70-524 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-524. through 15-70-526 reserved

  15-70-524 through 15-70-526 reserved.
MT Code § 15-70-527 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 5. Ethanol Tax Incentive and Administration|15-70-527. Penalty for failure to file

  15-70-527. Penalty for failure to file. An ethanol distributor who fails to obtain a license under 15-70-511 or to file the statements required by 15-70-512 in the manner or within the time provided in 15-70-512 or who makes any false statement is guilty of a misdemeanor and upon conviction shall be fined not more than $1,000 or imprisoned in the county jail for not more than 6 months, or both.   History: En. Sec. 11, Ch. 649, L. 1983; amd. Sec. 17, Ch. 100, L. 2007.
MT Code § 15-70-601 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 6. Biodiesel Production Incentive (Repealed)|15-70-601. Repealed

  15-70-601. Repealed. Sec. 2, Ch. 32, L. 2017.   History: En. Sec. 3, Ch. 524, L. 2005.
MT Code § 15-70-702 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-702. Compressed natural gas dealer's or liquefied petroleum gas dealer's license

  15-70-702. Compressed natural gas dealer's or liquefied petroleum gas dealer's license. A person may not act as a compressed natural gas dealer or as a liquefied petroleum gas dealer in this state unless the person holds a valid compressed natural gas dealer's license or a valid liquefied petroleum gas dealer's license issued by the department.   History: En. Sec. 2, Ch. 405, L. 1995; amd. Sec. 2, Ch. 125, L. 1997.
MT Code § 15-70-703 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 70. Gasoline and Vehicle Fuels Taxes|Part 7. Compressed Natural Gas Tax|15-70-703. Application for license

  15-70-703. Application for license. An application for a compressed natural gas dealer's license or a liquefied petroleum gas dealer's license must be filed on a form prescribed by the department. The application must contain information that the department considers necessary.   History: En. Sec. 3, Ch. 405, L. 1995; amd. Sec. 3, Ch. 125, L. 1997.