2023 Montana Code Annotated › Title 15. Taxation › Chapter 70. Gasoline and Vehicle Fuels Taxes › Part 4. Gasoline and Special Fuel Tax › 15-70-415. Examination of records

15-70-415. Examination of records.
(1) The department or its authorized representative may examine the books, papers, records, and equipment of any distributor, special fuel user, or person dealing in, transporting, or storing gasoline or special fuel, as defined in this part, and may investigate the character of the disposition that any person makes of the gasoline or special fuel in order to determine whether all taxes due are being properly reported and paid. If the books, papers, records, and equipment are not maintained in this state at the time of demand, they must be furnished at the direction of the department for review either in the offices of the department or at the business location of the taxpayer.
(2) The records, receipts, invoices, and any other pertinent papers supporting sales of each distributor or any person dealing in, transporting, or storing gasoline or special fuel must be open and subject to inspection by the department or its authorized representative during business hours to determine the amount of gasoline or special fuel tax due.
(3) The department may physically inspect terminals, dyes, dyeing equipment, storage facilities, and downstream storage facilities. A person who purposely or knowingly refuses to permit an inspection authorized by this section is guilty of a misdemeanor punishable by a fine not to exceed $500 upon conviction for the first offense, not to exceed $1,000 upon conviction for the second offense, and not to exceed $2,000 for each subsequent conviction. Each refusal is a separate offense.
(4) For the purpose of enforcing the provisions of this part, the fact that a person has placed or received gasoline or special fuel into storage or dispensing equipment designed to fuel motor vehicles is prima facie evidence that all of the gasoline or special fuel has been delivered by the person into the fuel supply tanks of motor vehicles and consumed in the operation of motor vehicles on the public roads and highways of this state unless the contrary is established by satisfactory evidence.
(5) The department may establish vehicle inspection sites and may stop, detain, and inspect vehicles propelled by special fuel. A person who purposely or knowingly refuses to permit an inspection authorized by this section is guilty of a misdemeanor punishable by a fine not to exceed $500 upon conviction of the first offense, not to exceed $1,000 upon conviction for the second offense, and not to exceed $2,000 for each subsequent conviction. Each refusal is a separate offense.
(6) The department shall, upon request from officials entrusted to enforce the fuel tax laws of any other state, the District of Columbia, the United States, its territories and possessions, or the provinces of Canada, forward to the officials any information that it may have relative to the receipt, storage, delivery, sale, use, or other disposition of motor fuel by any distributor or special fuel user if the other state or states furnish similar information to this state.
History: En. Sec. 30, Ch. 525, L. 1993; amd. Sec. 14, Ch. 10, Sp. L. November 1993; amd. Sec. 19, Ch. 220, L. 2015; Sec. 15-70-349, MCA 2013; redes. 15-70-415 by Sec. 41, Ch. 220, L. 2015.