Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.101 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply in this chapter:
(1) "Act" means the "Ethanol Tax Incentive
				and Administration Act," Title 15, chapter 70, part 5, MCA.
(2) "Alternative fuel" means a gas, liquid,
				or other fuel as defined in  15-70-701, MCA.
(3) "Alternative fuel dealer" means a person
				who is licensed or required to be licensed under  15-70-702, MCA, who delivers
				alternative fuel into the fuel supply tank or tanks of a motor
				vehicle.
(4) "Automobile" is a
				self-propelled passenger vehicle that usually has four wheels and an internal
				combustion engine and is not a pick-up truck or truck. This vehicle is commonly
				referred to as a car or automobile.
(5) "Bulk storage" means a container or tank
				holding any fuels for storage, other than the supply tank of a motor vehicle or
				any internal combustion engine or motor fuel placed in storage at refineries or
				pipeline terminals.
(6)
				"Combination" is a motor vehicle used, designed, or maintained for
				transportation of persons or property and has two or more axles whose gross
				weight exceeds 26,000 pounds or a combination of vehicles whose combined
				licensed weight exceeds 26,000 pounds.
(7) "Consecutive twelve months" means state
				fiscal year, July 1 through June 30.
(8) "Department" means the Department of
				Transportation.
(9) "Division"
				means the administration division, Department of Transportation.
(10) "EDI" means Electronic Data
				Interchange.
(11) "EFT" means
				Electronic Funds Transfer.
(12)
				"Gross earned agricultural or farm income" means all taxable income and wages,
				before expenses, a person or business receives from: cultivating, operating, or
				managing a farm for gain or profit, either as owner or tenant; operating a
				livestock, dairy, poultry, fish, fur-bearing animals, or horticultural
				commodities business; operating a feed yard for the fattening of cattle;
				operating a fruit or truck farm; operating an agricultural commodities
				business; operating a plantation, ranch, range, nursery or orchard; and sale of
				crop shares if the person materially participates in producing the
				crop.
(13) "Gross earned income"
				means all taxable income and wages, before expenses, a person or business earns
				from: services, sale of goods, working for someone, or working in a business
				the person owns or operates. Examples of gross earned income generally include
				but are not limited to: wages, salaries, tips, and other taxable employee pay;
				union strike benefits; long-term disability benefits received prior to minimum
				retirement age; earnings from self-employment if the person owns or operates
				their own business; and gross income received as a statutory employee. Examples
				of gross income that are not considered earned include: passive income, such as
				interest, dividends, and capital gains; retirement income; social security;
				unemployment benefits; alimony; and child support.
(14) "Informal review" means a review by
				department staff to consider information and make a recommendation for
				disposition of an assessment or other notice to the appropriate agency
				administrator.
(15) "Notice" means
				a notice provided to the taxpayer as follows:
(a) "assessment notice" means a notice of an
				amount owed to the department, which may include, but is not limited to, a
				notice of refund reduction, notice of audit findings, tax debt, fine, penalty
				or interest assessment, or similar action;
(b) "notice of intent to revoke a license"
				means a violation of motor fuel tax or International Registration Plan statutes
				or rules administered by the department;
(c) "notice of cancellation" means a notice
				provided to a distributor, IRP, IFTA, or other department fuel tax licensee of
				the department's intent to cancel the license;
(d) "notice of refund reduction" means a
				notice stating a taxpayer's refund will be reduced from the claimed
				amount.