reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 8. General Administration › 15-68-808. Taxpayer quitting business -- liability of successor

15-68-808. Taxpayer quitting business -- liability of successor.
(1) (a) All taxes payable under this chapter are due and payable immediately whenever a taxpayer quits business, sells, exchanges, or otherwise disposes of the business or disposes of the stock of goods.
(b) The taxpayer shall make a return and pay the taxes due within 10 days after the taxpayer quits business, sells, exchanges, or otherwise disposes of the business or disposes of the stock of goods.
(2) Except as provided in subsection (4), a person that becomes a successor is liable for the full amount of the tax and shall withhold from the sales price payable to the taxpayer a sum sufficient to pay any tax due until the taxpayer produces either a receipt from the department showing payment in full of any tax due or a statement from the department that tax is not due.
(3) If a tax is due but has not been paid as provided in subsection (1)(b), the successor is liable for the payment of the full amount of tax. The payment of the tax by the successor is considered to be a payment upon the sales price, and if the payment is greater in amount than the sales price, the amount of the difference becomes a debt due to the successor from the taxpayer owing the tax under subsection (1).
(4) (a) A successor is not liable for any tax due from the person that the successor acquired a business or stock of goods from if:
(i) the successor gives written notice to the department of the acquisition; and
(ii) an assessment is not issued by the department against the former operator of the business within 6 months of receipt of the notice from the successor.
(b) If an assessment is issued by the department, a copy of the assessment must also be mailed to the successor, or if an assessment is not mailed to the successor, the successor is not liable for the tax due.
History: En. Sec. 36, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 8. General Administration › 15-68-811. Tax as debt

15-68-811. Tax as debt.
(1) The tax imposed by this chapter and related interest and penalties become a personal debt of the person required to file a return from the time that the liability arises, regardless of when the time for payment of the liability occurs.
(2) (a) This section applies to those corporate officers, directors, or shareholders required by the department to personally guarantee the payment of the taxes for their corporations.
(b) The officer or employee of a corporation whose duty it is to collect, truthfully account for, and pay to the state the amounts imposed by this chapter and who fails to pay the tax is liable to the state for the amounts imposed by this chapter and the penalty and interest due on the amounts.
History: En. Sec. 37, Ch. 544, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 68. Sales Tax › Part 8. General Administration › 15-68-815. Information -- confidentiality -- agreements with another state

15-68-815. Information -- confidentiality -- agreements with another state.
(1) (a) Except as provided in subsections (2) through (4), it is unlawful for an employee of the department or any other public official or public employee to divulge or otherwise make known information that is disclosed in a report or return required to be filed under this chapter or information that concerns the affairs of the person making the return and that is acquired from the person's records, officers, or employees in an examination or audit.
(b) This section may not be construed to prohibit the department from publishing statistics if they are classified in a way that does not disclose the identity and content of any particular report or return. A person violating the provisions of this section is subject to the penalty provided in 15-30-2618 or 15-31-511 for violating the confidentiality of individual income tax or corporate income tax information.
(2) (a) The department may enter into an agreement with the taxing officials of another state for the interpretation and administration of the laws of their state that provide for the collection of a sales tax or use tax in order to promote fair and equitable administration of the laws and to eliminate double taxation.
(b) In order to implement the provisions of this chapter, the department may furnish information on a reciprocal basis to the taxing officials of another state if the information remains confidential under statutes within the state receiving the information that are similar to this section.
(3) In order to facilitate processing of returns and payment of taxes required by this chapter, the department may contract with vendors and may disclose data to the vendors. The data disclosed must be administered by the vendor in a manner consistent with this section.
(4) This section may not be construed to limit the investigative authority of the legislative branch, as provided in 5-11-106, 5-12-303, or 5-13-309.
History: En. Sec. 38, Ch. 544, L. 2003; amd. Sec. 33, Ch. 268, L. 2013.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-102. Allocation of funds -- participation in railroad grade crossing protection

15-70-102. Allocation of funds -- participation in railroad grade crossing protection.
(1) The amount determined necessary may be allocated from the highway restricted account provided for in 15-70-126 for each fiscal year for expenditures and commitments made for participation by the department of transportation with railroads in construction of railroad grade crossing protection on any public highway or road, except those designated on the national, primary, or urban highway systems, as defined in 60-1-103, within the state. The department of transportation shall select those grade crossings in the state that, in the opinion of the department, are most in need of additional crossing protection and shall finance the cost of the improvements solely from this allocation.
(2) Signal protection provided under this section is limited to electric or automatic flashing lights or gates, depending on the amount and nature of the hazards present at the crossing, and participation in construction of the signals must be on the same basis and under the same standards as are applicable and used in connection with protection of grade crossings on commission-designated highway systems, as defined in 60-1-103, within the state.
(3) In addition to the funds allocated, counties and cities may authorize the use of funds available to counties and cities under the provisions of 15-70-101 for participation in the installation in grade crossing protection within the county or city.
History: En. 84-1840.1 by Sec. 1, Ch. 399, L. 1973; R.C.M. 1947, 84-1840.1; amd. Sec. 1, Ch. 277, L. 1983; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 11, Ch. 509, L. 1995; amd. Sec. 7, Ch. 267, L. 2017; amd. Sec. 1, Ch. 299, L. 2019; amd. Sec. 1, Ch. 133, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-103. Time of mailing and filing

15-70-103. Time of mailing and filing.
(1) Any claim, statement, remittance, or other document which is transmitted to this state through the United States mail shall be deemed filed and received by this state on the date shown by the post-office cancellation mark stamped upon the envelope or other appropriate wrapper containing it. Any claim, statement, remittance, or other document which is mailed but not received by this state or where received with a cancellation mark that is illegible, erroneous, or omitted shall be deemed filed and received on the date mailed if the sender establishes by competent evidence that the claim, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing. In cases of such nonreceipt of a claim, statement, remittance, or other document, the sender must file with the state a duplicate within 30 days after written notification is given to the sender by the state of its nonreceipt of such claim, statement, remittance, or other document.
(2) If any claim, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States post office of such registration, certification, or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed to the addressee, and the date of registration, certification, or certificate shall be deemed the postmarked date.
(3) If the date for filing any claim, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, the filing shall be considered timely if done on the next business day. Such reports shall be considered filed or received on the date or as provided in this chapter.
History: Ap. p. Sec. 12, Ch. 369, L. 1969; Sec. 84-1856, R.C.M. 1947; Ap. p. 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; Sec. 84-1835, R.C.M. 1947; R.C.M. 1947, 84-1835(part (a)), 84-1856.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-104. Rules to be established by department

15-70-104. Rules to be established by department.
(1) The department of transportation shall adopt, publish, and enforce the rules consistent with and necessary for carrying out the provisions of this chapter.
(2) The department may prescribe, adopt, and enforce reasonable rules relating to the administration and enforcement of parts 4 and 7 and the International Fuel Tax Agreement authorized by 15-70-121.
History: (1)En. Sec. 17, Ch. 369, L. 1969; amd. Sec. 100, Ch. 516, L. 1973; Sec. 84-1861, R.C.M. 1947; (2)En. Sec. 9, Ch. 162, L. 1955; amd. Sec. 1, Ch. 106, L. 1967; amd. Sec. 85, Ch. 516, L. 1973; amd. Sec. 2, Ch. 34, L. 1977; Sec. 84-1838, R.C.M. 1947; R.C.M. 1947, 84-1838(part), 84-1861; amd. Sec. 3, Ch. 111, L. 1989; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 18, Ch. 405, L. 1995; amd. Sec. 1, Ch. 236, L. 1997; amd. Sec. 4, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-105. Writeoff of collection of tax, penalty, or interest -- rules

15-70-105. Writeoff of collection of tax, penalty, or interest -- rules.
(1) (a) The department of transportation may write off the collection of any tax, penalty, or interest due to the state under this chapter whenever the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest.
(b) The department shall establish procedures to determine the cost-effectiveness of collecting the tax, penalty, or interest.
(c) If the department writes off the collection of any tax, penalty, or interest, the department shall place in the taxpayer's file a written justification for the writeoff that includes a determination that attempted collection is not cost-effective.
(2) The department shall adopt rules to establish the procedures to carry out the purposes of this section.
History: En. Sec. 3, Ch. 428, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-108. Payment of taxes by negotiable instrument

15-70-108. Payment of taxes by negotiable instrument.
The department of transportation is not bound by conditions pertaining to endorsement by the department that are placed on a negotiable instrument by the maker or drawer, tendered to the department for the payment of a tax liability or other liabilities, unless:
(1) the debtor and the department have previously entered into a written agreement that specifies the amount of the debtor's liability; and
(2) the amount tendered is in accordance with the written agreement.
History: En. Sec. 6, Ch. 158, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-110. Authority to collect delinquent motor fuel taxes -- offset -- hearing

15-70-110. Authority to collect delinquent motor fuel taxes -- offset -- hearing.
(1) The department of transportation shall collect motor fuel taxes that are delinquent as determined under this chapter.
(2) To collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds due the taxpayer from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.
(3) As provided in 15-1-705, the taxpayer has the right to a hearing on the tax liability prior to any offset by the department.
(4) The department may file a claim for state funds on behalf of the taxpayer if a claim is required before funds are available for offset.
(5) The department shall provide the taxpayer with notice of the right to request a hearing under the contested case procedures of Title 2, chapter 4, on the matter of the offset action or the department's intent to file a claim on behalf of the taxpayer. A request for hearing must be made within 30 days of the date of the notice. If a hearing is requested, it must be held within 20 days of the request.
History: En. Sec. 7, Ch. 158, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-111. Judicial review and appeals

15-70-111. Judicial review and appeals.
Any final written determination by the director of the department of transportation under this chapter may be appealed to the Montana tax appeal board which may, upon the record of a hearing, affirm, modify, or reverse the decision of the department. Any party aggrieved by the decision of the board may petition for judicial review by the district court of Lewis and Clark County, and an appeal may be taken from the judgment of the district court to the supreme court.
History: En. Sec. 12, Ch. 162, L. 1955; amd. Sec. 86, Ch. 516, L. 1973; amd. Sec. 5, Ch. 155, L. 1977; R.C.M. 1947, 84-1841; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 44, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-112. Definitions

15-70-112. Definitions.
As used in this chapter, the following definitions apply:
(1) "Department" means the department of transportation as provided for in 2-15-2501.
(2) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.
(3) "Taxes" means the taxes provided for in this chapter.
(4) "Total remittance" means taxes, interest, and penalties collected under this chapter and cleanup fees collected by the department as provided in 75-11-314.
History: En. Sec. 4, Ch. 561, L. 1995; amd. Sec. 1, Ch. 77, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-113. Total remittance payable by electronic funds transfer

15-70-113. Total remittance payable by electronic funds transfer.
(1) Total remittance due the state may be paid by electronic funds transfer.
(2) If the payment of total remittance is by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment must be made on the first business day following the Saturday, Sunday, or legal holiday.
(3) If the payment of the tax due on gasoline or special fuel pursuant to 15-70-410 is made by electronic funds transfer, the payment due date is 5 days after the 25th day of each calendar month.
History: En. Sec. 5, Ch. 561, L. 1995; amd. Sec. 2, Ch. 77, L. 1999; amd. Sec. 1, Ch. 110, L. 2001; amd. Sec. 5, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-114. Electronic filing of tax returns and required information

15-70-114. Electronic filing of tax returns and required information.
The department may require a person, including an importer, exporter, common carrier, private carrier, or contract carrier, who receives or dispenses fuel and who is licensed or not licensed under this chapter, to file tax returns and information required by the department in an approved, computer-generated, magnetic media data format.
History: En. Sec. 6, Ch. 561, L. 1995; amd. Sec. 3, Ch. 77, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-115. Rules

15-70-115. Rules.
The department shall adopt rules necessary to implement 15-70-112 through 15-70-115, including but not limited to rules:
(1) coordinating the filing of tax returns by electronic means with the payment of total remittance by electronic funds transfer;
(2) specifying the form and content of electronic funds transfer messages in order to ensure the proper receipt and crediting of the payment of total remittance; and
(3) specifying the form and content of information required by the department in an approved, computer-generated, magnetic media data format in order to ensure the proper receipt of the information.
History: En. Sec. 7, Ch. 561, L. 1995; amd. Sec. 4, Ch. 77, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-122. Collection of fuel tax

15-70-122. Collection of fuel tax.
The department of transportation may establish procedures under the International Fuel Tax Agreement to provide for the billing, collection, and administration of fuel taxes for those owners who proportionally register their fleet vehicles through the department under 61-3-711 through 61-3-733.
History: En. Sec. 5, Ch. 111, L. 1989; amd. Secs. 3, 8, Ch. 512, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-123. Report by unlicensed fuel dealer -- definition -- penalty

15-70-123. Report by unlicensed fuel dealer -- definition -- penalty.
(1) The department of transportation may require a fuel dealer who is not licensed by the department under Title 15, chapter 70, to file, within 30 days of the end of a quarter, on a form prescribed by the department a report of the amount of fuel received and sold during the quarter. The report must also contain other information as required by the department.
(2) As used in this section, "fuel dealer" means a dealer who:
(a) is directly or indirectly engaged in delivering, transporting, or distributing gasoline, aviation gasoline, special fuel, or alternative fuel in this state; or
(b) offers or advertises to sell, refine, manufacture, or store gasoline, aviation gasoline, special fuel, or alternative fuel in this state.
(3) A fuel dealer who fails to file the report required by subsection (1) shall be fined $50 for the first offense, $75 for the second offense, and $100 for the third and each subsequent offense.
History: En. Sec. 1, Ch. 34, L. 1993; amd. Sec. 1, Ch. 340, L. 1999; amd. Sec. 1, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-124. Agreements with other governmental entities relating to collection of certain fuel taxes

15-70-124. Agreements with other governmental entities relating to collection of certain fuel taxes.
(1) The department of transportation may enter into agreements relating to the administration and taxation of gasoline, special fuels, and alternative fuels with state agencies of this state and other states, agencies of the federal government, and agencies of foreign governments and provinces.
(2) The agreements may cover audits, exchange of information, licensure of sellers and users, distribution, and other matters that the department considers necessary for the administration of the taxation of gasoline, special fuels, and alternative fuels. In an agreement, the department may not delegate powers to another governmental entity that involve levying fines, forfeitures, or penalties or that allow the other governmental entity to revoke or otherwise impair a license or permit issued by the department.
History: En. Sec. 1, Ch. 438, L. 1993; amd. Sec. 2, Ch. 399, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-125. Highway nonrestricted account

15-70-125. Highway nonrestricted account.
There is a highway nonrestricted account in the state special revenue fund. All interest and penalties collected under this chapter, except those collected by a justice's court, must, in accordance with the provisions of 17-2-124, be placed in the highway nonrestricted account. All interest and income earned on the account must be deposited to the credit of the account and any unexpended balance in the account must remain in the account.
History: En. Sec. 12, Ch. 509, L. 1995; amd. Sec. 83, Ch. 42, L. 1997; amd. Sec. 12, Ch. 422, L. 1997; amd. Sec. 13, Ch. 515, L. 1999; amd. Sec. 16, Ch. 475, L. 2007; amd. Sec. 7, Ch. 6, Sp. L. November 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-126. Highway restricted account

15-70-126. Highway restricted account.
(1) There is a highway restricted account in the state special revenue fund provided for in 17-2-102. All interest and income earned on the account must, in accordance with the provisions of 17-2-124, be deposited to the credit of the account and any unexpended balance in the account must remain in the account.
(2) Subject to subsection (4) and 15-70-403(2), all revenue sources provided for in Article VIII, section 6, of the Montana constitution must be deposited in the account, including but not limited to:
(a) all taxes collected under this chapter except as provided in 15-70-403(2)(b), (2)(c), (3)(b), and (3)(c);
(b) taxes collected for improperly imported fuel as provided in 15-70-419;
(c) fees collected for temporary special fuel permits as provided in 15-70-456;
(d) GVW license fees as provided in 61-10-225 and 61-10-226; and
(e) electric vehicle registration fees as provided in 61-3-572.
(3) Except as provided in subsection (5), the money in the account is restricted and may be used only for the purpose of providing funding:
(a) for statutory refunds and adjustments;
(b) for debt service on highway revenue bonds;
(c) to the department for distribution to local governments as provided in 15-70-101;
(d) to the department for railroad grade crossing protection as provided in 15-70-102;
(e) until June 30, 2018, to the department of justice for expenses of the motor vehicle division;
(f) for gasoline tax allocations as provided in 60-3-201;
(g) to the department for administration of the motor carrier services functions;
(h) to the department for the highways in this state selected and designated by the transportation commission provided for in 2-15-2502;
(i) to the department for the collection of fuel taxes;
(j) for driver education, which may not exceed $10,000; and
(k) for tourist promotion, which may not exceed $10,000.
(4) (a) The portion of money collected from all revenue sources provided for in Article VIII, section 6, of the Montana constitution on hand at any time that is needed to pay highway bonds and interest on highway bonds when due and to accumulate and maintain a reserve for payment of highway bonds and interest, as provided in laws and in resolutions of the state board of examiners authorizing the bonds, must be deposited in the highway bond account in the debt service fund established by 17-2-102.
(b) The department is authorized to maintain a suspense account for gasoline and special fuel tax refunds and adjustments.
(5) The money in the account may be appropriated for purposes other than those listed in subsection (3) by a three-fifths vote of the members of each house of the legislature.
History: En. Sec. 1, Ch. 267, L. 2017; amd. Secs. 27, 28, Ch. 384, L. 2017; amd. Sec. 3, Ch. 164, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-127. Repealed

15-70-127. Repealed.
Sec. 8, Ch. 123, L. 2023.
History: En. Sec. 2, Ch. 267, L. 2017; amd. Sec. 28, Ch. 384, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-128. Local government road construction and maintenance restricted account -- statutory appropriation

15-70-128. Local government road construction and maintenance restricted account -- statutory appropriation.
(1) There is a local government road construction and maintenance restricted account in the state special revenue fund provided for in 17-2-102 to provide funding to cities, towns, counties, and consolidated city-county governments for the construction, reconstruction, maintenance, and repair of rural roads, city or town streets and alleys, and bridges. The funds in this account are statutorily appropriated, as provided in 17-7-502, to the department of transportation for distribution as provided in 15-70-101.
(2) All interest and income earned on the account must, in accordance with the provisions of 17-2-124, be deposited to the credit of the account, and any unexpended balance in the account must remain in the account. Revenue from the gasoline and special fuel taxes must be deposited in the account pursuant to 15-70-403(2)(c) and (3)(c).
(3) The money in the account is restricted as provided in Article VIII, section 6, of the Montana constitution.
History: En. Sec. 1, Ch. 123, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-131. Securing access to federal expenditures to repair Montana roads and bridges

15-70-131. Securing access to federal expenditures to repair Montana roads and bridges.
(1) There is a securing access to federal expenditures to repair Montana roads and bridges account in the state special revenue fund provided for in 17-2-102.
(2) Funds in this account are statutorily appropriated, as provided in 17-7-502, to the department of transportation for:
(a) providing state match for additional federal funds allocated to the department through federal redistribution; and
(b) providing state match for discretionary grants awarded to the department.
(3) (a) Total expenditures for state match authorized under this section may not exceed $15 million in a fiscal year.
(b) Expenditures made pursuant to this section must be for construction and reconstruction prioritized by the transportation commission pursuant to 60-2-110.
History: En. Sec. 1, Ch. 49, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 1. General Provisions › 15-70-132. Local road and bridge account -- appropriation

15-70-132. Local road and bridge account -- appropriation.
(1) There is a local road and bridge account in the state special revenue fund established in 17-2-102. All funds received pursuant to section 4, Chapter 698, Laws of 2023, must be deposited in the account.
(2) Money deposited in the account is statutorily appropriated as provided in 17-7-502 to the department of transportation and, except as provided in subsection (3), may be used for:
(a) funding or providing the state matching source for the reconstruction and repair of:
(i) off-system bridges;
(ii) secondary highway system routes;
(iii) urban highway system routes; or
(b) providing a state matching source, at the discretion of the department, for discretionary grants for road and bridge repair or reconstruction awarded to local governments.
(3) The amount of $20 million deposited in the account must be distributed pursuant to section 2, Chapter 698, Laws of 2023, by September 1, 2023.
History: En. Sec. 1, Ch. 698, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-201. Repealed

15-70-201. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 2, Ch. 369, L. 1969; amd. Sec. 1, Ch. 13, L. 1971; amd. Sec. 1, Ch. 204, L. 1971; R.C.M. 1947, 84-1846; amd. Sec. 1, Ch. 576, L. 1979; amd. Sec. 1, Ch. 627, L. 1979; amd. Sec. 1, Ch. 514, L. 1983; amd. Sec. 1, Ch. 697, L. 1985; amd. Sec. 4, Ch. 220, L. 1987; amd. Sec. 1, Ch. 8, L. 1989; amd. Sec. 1, Ch. 231, L. 1993; amd. Sec. 1, Ch. 642, L. 1993; amd. Sec. 1, Ch. 158, L. 1995; amd. Sec. 2, Ch. 236, L. 1997; amd. Sec. 2, Ch. 461, L. 1999; amd. Sec. 1, Ch. 568, L. 2001; amd. Sec. 38, Ch. 114, L. 2003; amd. Sec. 3, Ch. 452, L. 2005; amd. Sec. 3, Ch. 100, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-202. Repealed

15-70-202. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 13, Ch. 369, L. 1969; amd. Sec. 98, Ch. 516, L. 1973; R.C.M. 1947, 84-1857; amd. Sec. 1, Ch. 609, L. 1979; amd. Sec. 2, Ch. 514, L. 1983; amd. Sec. 2, Ch. 8, L. 1989; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 2, Ch. 231, L. 1993; amd. Sec. 3, Ch. 236, L. 1997; amd. Sec. 1, Ch. 37, L. 1999; amd. Sec. 1, Ch. 142, L. 2001; amd. Sec. 2, Ch. 568, L. 2001; amd. Sec. 4, Ch. 100, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-203. Repealed

15-70-203. Repealed.
Sec. 5, Ch. 37, L. 1999.
History: En. Sec. 11, Ch. 369, L. 1969; amd. Sec. 2, Ch. 13, L. 1971; amd. Sec. 7, Ch. 204, L. 1971; amd. Sec. 1, Ch. 400, L. 1971; amd. Sec. 1, Ch. 200, L. 1973; amd. Sec. 97, Ch. 516, L. 1973; amd. Sec. 1, Ch. 80, L. 1974; R.C.M. 1947, 84-1855(6); amd. Sec. 1, Ch. 205, L. 1989; amd. Sec. 8, Ch. 512, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-204. Repealed

15-70-204. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 3, Ch. 369, L. 1969; amd. Sec. 1, Ch. 202, L. 1971; amd. Sec. 2, Ch. 204, L. 1971; amd. Sec. 90, Ch. 516, L. 1973; amd. Sec. 3, Ch. 514, L. 1975; amd. Sec. 5, Ch. 390, L. 1977; R.C.M. 1947, 84-1847; amd. Sec. 2, Ch. 576, L. 1979; amd. Sec. 2, Ch. 632, L. 1979; amd. Sec. 6, Ch. 274, L. 1981; amd. Sec. 1, Ch. 624, L. 1983; amd. Sec. 12, Ch. 649, L. 1983; amd. Sec. 1, Ch. 20, Sp. L. June 1986; amd. Sec. 1, Ch. 30, L. 1987; amd. Sec. 3, Ch. 8, L. 1989; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 3, Ch. 231, L. 1993; amd. Sec. 2, Ch. 605, L. 1993; amd. Secs. 2, 3, Ch. 642, L. 1993; amd. Sec. 1, Ch. 585, L. 1999; amd. Sec. 1, Ch. 8, Sp. L. May 2000; amd. Sec. 1, Ch. 404, L. 2001; amd. Sec. 3, Ch. 568, L. 2001; amd. Sec. 4, Ch. 452, L. 2005; amd. Sec. 5, Ch. 100, L. 2007; amd. Sec. 1, Ch. 322, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-205. Repealed

15-70-205. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 5, Ch. 369, L. 1969; amd. Sec. 4, Ch. 204, L. 1971; amd. Sec. 91, Ch. 516, L. 1973; R.C.M. 1947, 84-1849; amd. Sec. 1, Ch. 565, L. 1987; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 1, Ch. 521, L. 1991; amd. Secs. 4, 5, Ch. 642, L. 1993; amd. Sec. 2, Ch. 158, L. 1995; amd. Sec. 5, Ch. 77, L. 1999; amd. Sec. 2, Ch. 585, L. 1999; amd. Sec. 2, Ch. 8, Sp. L. May 2000; amd. Sec. 2, Ch. 404, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-206. Repealed

15-70-206. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 7, Ch. 369, L. 1969; amd. Sec. 5, Ch. 204, L. 1971; amd. Sec. 93, Ch. 516, L. 1973; R.C.M. 1947, 84-1851; amd. Sec. 8, Ch. 512, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-207. Repealed

15-70-207. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 9, Ch. 369, L. 1969; amd. Sec. 6, Ch. 204, L. 1971; amd. Sec. 95, Ch. 516, L. 1973; R.C.M. 1947, 84-1853; amd. Sec. 8, Ch. 512, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-208. Repealed

15-70-208. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Secs. 6, 8, Ch. 369, L. 1969; amd. Secs. 92, 94, Ch. 516, L. 1973; R.C.M. 1947, 84-1850, 84-1852; amd. Sec. 30, Ch. 581, L. 1979; amd. Sec. 1, Ch. 16, L. 1983; amd. Sec. 8, Ch. 512, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-209. Repealed

15-70-209. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 10, Ch. 369, L. 1969; amd. Sec. 96, Ch. 516, L. 1973; R.C.M. 1947, 84-1854; amd. Sec. 4, Ch. 8, L. 1989; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 2, Ch. 521, L. 1991; amd. Sec. 4, Ch. 231, L. 1993; amd. Sec. 2, Ch. 340, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-210. Repealed

15-70-210. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 14, Ch. 369, L. 1969; amd. Sec. 99, Ch. 516, L. 1973; R.C.M. 1947, 84-1858(part); amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 3, Ch. 340, L. 1999; amd. Sec. 1, Ch. 120, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-211. Repealed

15-70-211. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 14, Ch. 369, L. 1969; amd. Sec. 99, Ch. 516, L. 1973; R.C.M. 1947, 84-1858(part); amd. Sec. 38, Ch. 439, L. 1981; amd. Sec. 8, Ch. 512, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-212. Repealed

15-70-212. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 16, Ch. 369, L. 1969; R.C.M. 1947, 84-1860.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-221. Repealed

15-70-221. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 11, Ch. 369, L. 1969; amd. Sec. 2, Ch. 13, L. 1971; amd. Sec. 7, Ch. 204, L. 1971; amd. Sec. 1, Ch. 400, L. 1971; amd. Sec. 1, Ch. 200, L. 1973; amd. Sec. 97, Ch. 516, L. 1973; amd. Sec. 1, Ch. 80, L. 1974; R.C.M. 1947, 84-1855(1); amd. Sec. 2, Ch. 627, L. 1979; amd. Sec. 6, Ch. 274, L. 1981; amd. Sec. 13, Ch. 649, L. 1983; amd. Sec. 5, Ch. 8, L. 1989; amd. Sec. 1, Ch. 562, L. 1989; amd. Sec. 5, Ch. 231, L. 1993; amd. Sec. 1, Ch. 428, L. 1993; amd. Secs. 6, 7, Ch. 642, L. 1993; amd. Sec. 4, Ch. 340, L. 1999; amd. Sec. 3, Ch. 585, L. 1999; amd. Sec. 3, Ch. 404, L. 2001; amd. Sec. 6, Ch. 100, L. 2007; amd. Sec. 1, Ch. 22, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-222. Repealed

15-70-222. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 11, Ch. 369, L. 1969; amd. Sec. 2, Ch. 13, L. 1971; amd. Sec. 7, Ch. 204, L. 1971; amd. Sec. 1, Ch. 400, L. 1971; amd. Sec. 1, Ch. 200, L. 1973; amd. Sec. 97, Ch. 516, L. 1973; amd. Sec. 1, Ch. 80, L. 1974; R.C.M. 1947, 84-1855(part); amd. Sec. 3, Ch. 627, L. 1979; amd. Sec. 6, Ch. 8, L. 1989; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 3, Ch. 158, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-223. Repealed

15-70-223. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 11, Ch. 369, L. 1969; amd. Sec. 2, Ch. 13, L. 1971; amd. Sec. 7, Ch. 204, L. 1971; amd. Sec. 1, Ch. 400, L. 1971; amd. Sec. 1, Ch. 200, L. 1973; amd. Sec. 97, Ch. 516, L. 1973; amd. Sec. 1, Ch. 80, L. 1974; R.C.M. 1947, 84-1855(part); amd. Sec. 4, Ch. 627, L. 1979; amd. Sec. 1, Ch. 356, L. 1989; amd. Sec. 1, Ch. 67, L. 1991; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 2, Ch. 245, L. 1993; amd. Sec. 2, Ch. 37, L. 1999; amd. Sec. 3, Ch. 461, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-224. Repealed

15-70-224. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 11, Ch. 369, L. 1969; amd. Sec. 2, Ch. 13, L. 1971; amd. Sec. 7, Ch. 204, L. 1971; amd. Sec. 1, Ch. 400, L. 1971; amd. Sec. 1, Ch. 200, L. 1973; amd. Sec. 97, Ch. 516, L. 1973; amd. Sec. 1, Ch. 80, L. 1974; R.C.M. 1947, 84-1855(part); amd. Sec. 5, Ch. 627, L. 1979; amd. Sec. 5, Ch. 340, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-225. Repealed

15-70-225. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 11, Ch. 369, L. 1969; amd. Sec. 2, Ch. 13, L. 1971; amd. Sec. 7, Ch. 204, L. 1971; amd. Sec. 1, Ch. 400, L. 1971; amd. Sec. 1, Ch. 200, L. 1973; amd. Sec. 97, Ch. 516, L. 1973; amd. Sec. 1, Ch. 80, L. 1974; R.C.M. 1947, 84-1855(part); amd. Sec. 6, Ch. 627, L. 1979; amd. Sec. 2, Ch. 562, L. 1989; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 8, Ch. 642, L. 1993; amd. Sec. 6, Ch. 340, L. 1999; amd. Sec. 2, Ch. 110, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-226. Repealed

15-70-226. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 11, Ch. 369, L. 1969; amd. Sec. 2, Ch. 13, L. 1971; amd. Sec. 7, Ch. 204, L. 1971; amd. Sec. 1, Ch. 400, L. 1971; amd. Sec. 1, Ch. 200, L. 1973; amd. Sec. 97, Ch. 516, L. 1973; amd. Sec. 1, Ch. 80, L. 1974; R.C.M. 1947, 84-1855(part); amd. Sec. 7, Ch. 627, L. 1979; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 4, Ch. 158, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-231. Renumbered 15-70-440

15-70-231. Renumbered 15-70-440.
Sec. 41, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-232. Repealed

15-70-232. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 15, Ch. 369, L. 1969; R.C.M. 1947, 84-1859; amd. Sec. 185, Ch. 56, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-233. Repealed

15-70-233. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 6, Ch. 236, L. 1997; amd. Sec. 1, Ch. 366, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-234. Renumbered 15-70-450

15-70-234. Renumbered 15-70-450.
Sec. 41, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-235. Renumbered 15-70-451

15-70-235. Renumbered 15-70-451.
Sec. 41, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-236. Renumbered 15-70-452

15-70-236. Renumbered 15-70-452.
Sec. 41, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-241. Terminated

15-70-241. Terminated.
Sec. 39(5), Ch. 15, Sp. L. July 1992.
History: En. Sec. 16, Ch. 15, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-242. Repealed

15-70-242. Repealed.
Sec. 40, Ch. 220, L. 2015.
History: En. Sec. 1, Ch. 115, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 2. Basic Gasoline License Tax (Renumbered, Repealed, and Terminated) › 15-70-245. Repealed

15-70-245. Repealed.
Sec. 18, Ch. 452, L. 2005.
History: En. Sec. 4, Ch. 568, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-301. Renumbered 15-70-401

15-70-301. Renumbered 15-70-401.
Sec. 41, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-302. Repealed

15-70-302. Repealed.
Sec. 8, Ch. 188, L. 2013.
History: En. Sec. 4, Ch. 162, L. 1955; amd. Sec. 1, Ch. 216, L. 1957; amd. Sec. 8, Ch. 70, L. 1963; amd. Sec. 1, Ch. 61, L. 1969; amd. Sec. 2, Ch. 12, L. 1971; amd. Sec. 3, Ch. 277, L. 1971; amd. Sec. 71, Ch. 405, L. 1973; amd. Sec. 1, Ch. 236, L. 1977; amd. Sec. 1, Ch. 270, L. 1977; R.C.M. 1947, 84-1833(a); amd. Sec. 1, Ch. 599, L. 1979; amd. Sec. 1, Ch. 222, L. 1985; amd. Sec. 4, Ch. 111, L. 1989; amd. Sec. 2, Ch. 547, L. 1989; amd. Sec. 1, Ch. 157, L. 1991; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 2, Ch. 525, L. 1993; amd. Sec. 3, Ch. 10, Sp. L. November 1993; amd. Sec. 2, Ch. 43, L. 1995; amd. Sec. 1, Ch. 384, L. 2005; amd. Sec. 2, Ch. 322, L. 2007.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-303. Repealed

15-70-303. Repealed.
Sec. 8, Ch. 188, L. 2013.
History: En. Sec. 4, Ch. 162, L. 1955; amd. Sec. 1, Ch. 216, L. 1957; amd. Sec. 8, Ch. 70, L. 1963; amd. Sec. 1, Ch. 61, L. 1969; amd. Sec. 2, Ch. 12, L. 1971; amd. Sec. 3, Ch. 277, L. 1971; amd. Sec. 71, Ch. 405, L. 1973; amd. Sec. 1, Ch. 236, L. 1977; amd. Sec. 1, Ch. 270, L. 1977; R.C.M. 1947, 84-1833(b), (c); amd. Sec. 2, Ch. 599, L. 1979; amd. Sec. 3, Ch. 547, L. 1989; amd. Sec. 3, Ch. 525, L. 1993; amd. Sec. 4, Ch. 10, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-304. Repealed

15-70-304. Repealed.
Sec. 8, Ch. 188, L. 2013.
History: En. Sec. 4, Ch. 162, L. 1955; amd. Sec. 1, Ch. 216, L. 1957; amd. Sec. 8, Ch. 70, L. 1963; amd. Sec. 1, Ch. 61, L. 1969; amd. Sec. 2, Ch. 12, L. 1971; amd. Sec. 3, Ch. 277, L. 1971; amd. Sec. 71, Ch. 405, L. 1973; amd. Sec. 1, Ch. 236, L. 1977; amd. Sec. 1, Ch. 270, L. 1977; R.C.M. 1947, 84-1833(d), (i), (j); amd. Sec. 3, Ch. 599, L. 1979; amd. Sec. 1, Ch. 625, L. 1979; amd. Sec. 1, Ch. 262, L. 1987; amd. Sec. 4, Ch. 547, L. 1989; amd. Sec. 1, Ch. 121, L. 1991; amd. Sec. 4, Ch. 525, L. 1993; amd. Sec. 5, Ch. 10, Sp. L. November 1993; amd. Sec. 6, Ch. 568, L. 2001; amd. Sec. 4, Ch. 525, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-305. Repealed

15-70-305. Repealed.
Sec. 8, Ch. 188, L. 2013.
History: En. Sec. 4, Ch. 162, L. 1955; amd. Sec. 1, Ch. 216, L. 1957; amd. Sec. 8, Ch. 70, L. 1963; amd. Sec. 1, Ch. 61, L. 1969; amd. Sec. 2, Ch. 12, L. 1971; amd. Sec. 3, Ch. 277, L. 1971; amd. Sec. 71, Ch. 405, L. 1973; amd. Sec. 1, Ch. 236, L. 1977; amd. Sec. 1, Ch. 270, L. 1977; R.C.M. 1947, 84-1833(e) thru (g); amd. Sec. 4, Ch. 599, L. 1979; amd. Sec. 5, Ch. 547, L. 1989; amd. Sec. 5, Ch. 525, L. 1993; amd. Sec. 6, Ch. 10, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-306. Repealed

15-70-306. Repealed.
Sec. 8, Ch. 188, L. 2013.
History: En. Sec. 4, Ch. 162, L. 1955; amd. Sec. 1, Ch. 216, L. 1957; amd. Sec. 8, Ch. 70, L. 1963; amd. Sec. 1, Ch. 61, L. 1969; amd. Sec. 2, Ch. 12, L. 1971; amd. Sec. 3, Ch. 277, L. 1971; amd. Sec. 71, Ch. 405, L. 1973; amd. Sec. 1, Ch. 236, L. 1977; amd. Sec. 1, Ch. 270, L. 1977; R.C.M. 1947, 84-1833(part (h)); amd. Sec. 5, Ch. 599, L. 1979; amd. Sec. 6, Ch. 547, L. 1989; amd. Sec. 6, Ch. 525, L. 1993; amd. Sec. 7, Ch. 10, Sp. L. November 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-307. Repealed

15-70-307. Repealed.
Sec. 8, Ch. 188, L. 2013.
History: En. Sec. 4, Ch. 162, L. 1955; amd. Sec. 1, Ch. 216, L. 1957; amd. Sec. 8, Ch. 70, L. 1963; amd. Sec. 1, Ch. 61, L. 1969; amd. Sec. 2, Ch. 12, L. 1971; amd. Sec. 3, Ch. 277, L. 1971; amd. Sec. 71, Ch. 405, L. 1973; amd. Sec. 1, Ch. 236, L. 1977; amd. Sec. 1, Ch. 270, L. 1977; R.C.M. 1947, 84-1833(part (h)); amd. Sec. 6, Ch. 599, L. 1979; amd. Sec. 7, Ch. 525, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-308. Repealed

15-70-308. Repealed.
Sec. 13, Ch. 232, L. 1997.
History: En. Sec. 1, Ch. 78, L. 1981; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 3, Ch. 43, L. 1995.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-309. Repealed

15-70-309. Repealed.
Sec. 20, Ch. 10, Sp. L. November 1993.
History: En. Sec. 7, Ch. 547, L. 1989; amd. Sec. 3, Ch. 512, L. 1991; amd. Sec. 8, Ch. 525, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-311. Renumbered 15-70-455

15-70-311. Renumbered 15-70-455.
Sec. 41, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-312. Renumbered 15-70-456

15-70-312. Renumbered 15-70-456.
Sec. 41, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-313. Renumbered 15-70-457

15-70-313. Renumbered 15-70-457.
Sec. 41, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-314. Renumbered 15-70-458

15-70-314. Renumbered 15-70-458.
Sec. 41, Ch. 220, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 3. Special Fuels Use Tax (Renumbered, Repealed, and Terminated) › 15-70-315. Repealed

15-70-315. Repealed.
Sec. 20, Ch. 10, Sp. L. November 1993.
History: En. Sec. 2, Ch. 220, L. 1987; amd. Sec. 11, Ch. 525, L. 1993.