reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.14 - PLANNING › Subchapter 18.14.3 - Administration of an Emergency Medical Service Grant › Rule 18.14.304 - EMERGENCY FUND

Current through Register Vol. 13, July 5, 2024
(1) An emergency
				fund of up to 5% shall be made available on an annual basis. Awards will only
				be made based on the emergency situation as provided in the
				definitions.
61-2-506, MCA; IMP,
					 61-2-506,
					 61-2-507,
					 MCA;
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.14 - PLANNING › Subchapter 18.14.3 - Administration of an Emergency Medical Service Grant › Rule 18.14.305 - ACQUISITION OF CAPITAL AND REPORTING REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) Grant recipients must use the ambulance
				specifications for emergency medical services found in ARM Title 37, chapter
				104, subchapter 3.
(2) Successful
				applicants must report on various accounting or data items as required by
				Montana Department of Transportation.
61-2-506, MCA; IMP,
					 61-2-506,
					 MCA;
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.102 - MOTOR FUEL TAX INTEREST NOT WAIVED

Current through Register Vol. 13, July 5, 2024
(1)
				Interest on any motor fuel taxes that are paid late will not be waived or
				suspended.
AUTH:
					 15-70-104,
					 MCA; IMP:
					 15-70-417,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.103 - PAYMENT APPLICATION

Current through Register Vol. 13, July 5, 2024
(1) Partial
				payments for a customer's tax liability, including credits, apply as directed
				by the customer as to account type, period, or otherwise.
(2) If customer direction is not provided,
				the payment is applied in full to the oldest period first in the following
				order:
(a) first to tax (dollar for dollar
				until satisfied);
(b) second to
				interest (if due); and
(c) third to
				penalty (if due).
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.104 - NOTICES - REVIEW - HEARING

Current through Register Vol. 13, July 5, 2024
(1) The
				department shall issue a notice to a taxpayer as follows:
(a) an assessment notice, stating an amount
				owed to the department;
(b) notice
				of intent to revoke or suspend, stating any violation of fuel tax or
				International Registration Plan statutes or rules;
(c) notice of license cancellation; or
(d) notice of refund reduction.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.108 - COORDINATION OF TAX RETURN WITH PAYMENT OF TAX BY EFT

Current through Register Vol. 13, July 5, 2024
(1) To ensure
				proper receipt and credit of tax return and payment of tax, the department
				shall assign a unique license number to each taxpayer account based upon the
				taxpayer identification number provided to the department by the taxpayer. Both
				the tax return and payment are credited to the specific account identified
				within the department's electronic file, on receipt.
AUTH:
					 15-70-115, MCA; IMP:
					 15-70-115, MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.109 - ELECTRONIC FILING STANDARDS AND METHODS

Current through Register Vol. 13, July 5, 2024
(1) The department
				shall adopt the Federation of Tax Administrators (FTA), Motor Fuels Tax
				Section; Uniformity Project standards to receive electronic funds transfer
				messages, and electronic data interchange which allows receipt of filed tax
				returns and other required information for taxpayers licensed under
				15-70-402, MCA. A copy of the FTA
				Uniformity Project standards may be obtained at
www.taxadmin.org/uniformity-project
.
(2) The department shall adopt Motor Fuel
				Licensing/Reporting Guidelines and post a copy on the department's web page.
				The department shall provide each taxpayer with instruction to find the
				guidelines. The department shall notify each licensed taxpayer of any changes
				prior to implementation of those changes.
(3) A taxpayer may file the required
				15-70-410, MCA, monthly statement
				by EDI, by manually entering detailed schedule information on the department's
				motor fuel system's web pages, or on paper forms prescribed by the department,
				for a taxpayer who qualifies under these administrative rules.
(4) The department may contract with a vendor
				to provide an electronic filing option to taxpayers licensed under the
				International Fuel Tax Agreement (IFTA) pursuant to
				15-70-121, MCA. The department
				shall provide IFTA Reporting Guidelines to a taxpayer upon licensing and shall
				notify a licensed taxpayer of any changes prior to implementation of these
				changes.
AUTH:
					 15-70-115, MCA;IMP:
					 15-70-115,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.110 - ELECTRONIC FUNDS TRANSFER

Current through Register Vol. 13, July 5, 2024
(1) A taxpayer
				licensed under
				15-70-402, MCA, may pay
				electronically by either Automated Clearing House (ACH) credit or ACH debit,
				and may change methods with no restriction by the department. A taxpayer must
				provide the department reasonable time to initiate ACH debit by providing
				accurate banking information at least five days prior to the payment due date
				as prescribed in
				15-70-113, MCA.
(2) A taxpayer licensed under
				15-70-121, MCA, may pay
				electronically through the State of Montana contracted electronic payment
				process, by any method(s) offered by the contractor.
(3) An electronic funds transfer message must
				include the company name, account number, and tax period(s) being paid to
				ensure proper receipt and credit of the payment.
AUTH:
					 15-70-115, MCA; IMP:
					 15-70-115,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.111 - LATE FILE AND PAY PENALTIES WHEN FILING ELECTRONICALLY

Current through Register Vol. 13, July 5, 2024
(1) An electronic
				payment is considered late and is subject to the penalties under
				15-70-121 and
				15-70-417, MCA, when it is not
				received by the state's designated depository by 11:59 p.m. on the day that it
				is due as required under
				15-70-113, MCA.
(2) If an electronic payment is initiated by
				the department and it arrives late through no fault of the licensee, and there
				were sufficient funds to cover the licensee's motor fuel tax liability, no
				penalty or interest shall be assessed.
(3) A motor fuel tax return that is submitted
				electronically to the department is considered late if it is not received by
				11:59 p.m. on the day it is due as required under
				15-70-121 and
				15-70-410, MCA.
(4) When an electronic payment is received
				late or when a payment that is initiated by the department does not have
				sufficient funds in the account, interest is charged from the first day after
				the payment due date.
AUTH:
					 15-70-104,
					 15-70-115, MCA; IMP:
					 15-70-113,
					 15-70-114,
					 15-70-115,
					 15-70-410,
					 15-70-417,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.117 - DEPARTMENT DETERMINATION OF COST EFFECTIVENESS FOR ACCOUNT WRITE-OFF

Current through Register Vol. 13, July 5, 2024
(1) The department
				may write-off any tax, penalty, or interest, when the department determines it
				is no longer cost effective to attempt further collection. The reason for the
				write-off must be documented in either the system notes or the hard
				file.
(2) The department's decision
				to write-off collection of accounts is based on the following:
(a) the department's inability to locate
				delinquent taxpayers to properly provide notification of assessments or the
				taxpayer's right to a hearing;
(b)
				the department's inability to reduce the assessment to a judgment lien by
				filing a warrant for distraint within a reasonable time;
(c) the anticipated cost of collection
				significantly exceeds the projected amount of recovery in accordance with
				existing department collection policies;
(d) the time period for collection provided
				by law has expired; or
(e) the
				taxpayer is deceased and the department is unable to locate either an estate or
				pending probate, or any property or other assets vested in the taxpayer's
				name.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.118 - DETERMINATION OF PUBLIC ROADS AND HIGHWAYS

Current through Register Vol. 13, July 5, 2024
(1) Streets, roads,
				highways, alleys, county roads, county gravel roads, forest service roads
				(except forest service development roads) and their related structures are
				accepted as public roads as defined in
				15-70-401, MCA. A public road may
				be under new construction, reconstruction, relocation, or repair, even though
				it is not recognized as part of the maintained highway system.
AUTH:
					 15-70-104, MCA; IMP:
					 15-70-401,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.119 - LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS

Current through Register Vol. 13, July 5, 2024
(1)
				Gasoline and special fuel, as referred to in Title 15, chapter 70, MCA, must be
				taxed when consumed in the operation of a motor vehicle upon public roads or
				the rights-of-way of which are owned by the state, county, municipality, or
				other governmental agency regardless of who performs the maintenance
				thereon.
AUTH:
					 15-70-104,
					 MCA; IMP:
					 15-70-401,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.120 - WHAT CONSTITUTES SPECIAL FUEL (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-70-104,
					 MCA IMP:
					 15-70-401,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.126 - SEIZING IMPROPERLY IMPORTED FUELS

Current through Register Vol. 13, July 5, 2024
(1) If an MCS
				officer determines that the transporter, consignor, or consignee is not a
				licensed fuel distributor in the state of Montana, and the transporter,
				consignor, or consignee is listed on the warning list , the MCS officer shall
				issue a notice to appear to the transporter, consignor, or consignee for
				violation of
				15-70-402, MCA, for improperly
				importing fuel. Upon conviction, the company's name must be placed on the
				seizure list.
(2) If an MCS officer
				determines that a load of fuel should be seized, the officer shall first obtain
				verification and approval from one of the department officials in the following
				order of precedence:
(a) Administrator,
				administration division;
(b)
				Administrator, motor carrier services division;
(c) Chief of the compliance bureau, Motor
				Carrier Services Division; or
(d)
				Area captain, Motor Carrier Services Division.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.127 - NOTIFICATION OF SEIZURE OF FUEL

Current through Register Vol. 13, July 5, 2024
(1) The department
				shall notify the transporter, consignor, and consignee in writing by certified
				mail within 48 hours of seizure that a load of fuel has been seized.
(2) Any transporter, consignor, and/or
				consignee with a claim to interest or title to the seized fuel must make a
				written request for a hearing within 30 calendar days after the date of
				seizure. Claims received after 30 days are automatically denied.
AUTH:
					 15-70-104,
					 MCA; IMP:
					 15-70-419,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.128 - CONDUCT OF HEARING FOR CLAIM OR TITLE TO SEIZED FUEL

Current through Register Vol. 13, July 5, 2024
(1) Upon receipt of a timely filed claim or
				request for hearing, the department shall schedule a hearing at department
				headquarters in Helena, Montana, or to be held by telephone, within five
				working days of the receipt of the claim or request. All proper parties shall
				be notified of the hearing date in writing within two working days of the
				hearing date.
(2) The hearing is
				conducted by a hearing examiner designated by the department.
(3) The hearing must be conducted, a
				determination as to interest or title to the fuel made, and disposition of the
				seized fuel completed under
				15-70-419,
				MCA.
AUTH:
					 15-70-104,
					 MCA; IMP:
					 15-70-419,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.129 - DETERMINATION OF WHOLESALE PRICE OF FUEL

Current through Register Vol. 13, July 5, 2024
(1) The price the
				department charges a contracted licensed distributor for seized fuel shall be
				no less than the wholesale price as determined by this rule.
(2) The wholesale price of seized fuel shall
				be determined by averaging the price of fuel from three major refineries in the
				state of Montana on the day the fuel was seized.
(3) If the load of seized fuel contains more
				than one type of fuel, an average price will be determined for each type of
				fuel seized and the total values of each type of fuel will be added together to
				determine the wholesale value of the load of fuel.
AUTH:
					 15-70-104, MCA; IMP:
					 15-70-419,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.1 - Administration › Rule 18.15.130 - CONTRACTING FOR PURCHASE OF SEIZED FUEL

Current through Register Vol. 13, July 5, 2024
(1) The
				department's purchasing bureau shall contract for the purchase and disposition
				of seized fuel.
(2) The following
				requirements shall be included in any contract for the purchase and disposition
				of seized fuel:
(a) The distributor must be
				able to accept an entire load of fuel at a single location within 12 hours of
				notification by the department that a load of seized fuel is available.
(b) The distributor may bid on the
				award of contracts in any or all of the department's 5 districts. Seized fuel
				may be unloaded at a location within the district where the fuel was seized or
				at a location in an adjoining district, whichever is closer. The location must
				be able to accept the entire load of fuel.
(c) Any distributor awarded a contract for
				purchase and disposition of seized fuel shall accept into storage all grades of
				gasoline, clear diesel fuel, dyed diesel fuel, aviation fuel, and kerosene.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.201 - DETERMINATION OF WHEN GASOLINE, SPECIAL FUEL, OR AVIATION FUEL DISTRIBUTED

Current through Register Vol. 13, July 5, 2024
(1) When gasoline,
				special fuel, or aviation fuel is withdrawn from a refinery or pipeline
				terminal in this state, the gasoline, special fuel, or aviation fuel shall be
				deemed to be distributed by the distributor who is the owner of the gasoline,
				special fuel, or aviation fuel prior to the time of withdrawal, unless:
(a) the gasoline, special fuel, or aviation
				fuel is withdrawn for shipment or delivery to a licensed distributor, in which
				case it shall be deemed distributed by the shipping or delivering distributor;
				or
(b) the gasoline, special fuel,
				or aviation fuel is withdrawn for shipment or delivery to a person not licensed
				as a distributor for the account of a licensed distributor, in which case it
				shall be deemed distributed by the distributor for whose account the shipment
				or delivery is made.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.202 - DISTRIBUTOR'S BOND

Current through Register Vol. 13, July 5, 2024
(1) Gasoline,
				special fuel, or aviation fuel distributors must furnish the Department of
				Transportation a corporate surety bond executed by the distributor as principal
				with a corporate surety authorized to transact business in this state or other
				collateral security or indemnity. The total amount of bond or collateral
				security or indemnity must be equivalent to twice the distributor's estimated
				monthly gasoline, special fuel, or aviation fuel tax, in no case greater than
				$100,000.
(2) The department may
				require a distributor to post an additional bond not to exceed twice the
				distributor's estimated monthly gasoline, special fuel, or aviation fuel tax
				who has in the previous 12 month period:
(a)
				been delinquent for more than ten days for more than one reporting
				period;
(b) has given the state a
				nonsufficient fund check and whose nonsufficient fund check was returned in
				result of a bank error more than twice;
(c) whose filing was returned for inadequate
				postage more than twice; or
(d) the
				department's review indicates that the required distributor's records are
				inadequate.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.203 - DISTRIBUTOR'S STATEMENTS

Current through Register Vol. 13, July 5, 2024
(1) Every
				distributor must file a monthly distributor's license tax report, on a form
				furnished by the department within the time prescribed by
				15-70-410, MCA. Supporting detail
				schedules on forms furnished by the department must accompany the distributor's
				license tax report, with all letters of explanation of credit deduction and the
				payment of the license tax due.
(2)
				Electronic filing, in the format required by the department, will be
				accepted.
(3) A licensed
				distributor who is subject to
				15-70-410, MCA, must file
				electronically in a format prescribed by the department. Licensed distributors
				who report a combination of 99,999 gallons or less of gasoline and/or special
				fuel within a year may choose to file electronically or on paper forms
				prescribed by the department.
(4)
				Each distributor must report the amount of gasoline and special fuel
				distributed and received in gross gallons on the monthly tax return that is
				filed with the Department of Transportation.
(5) The distributor must use the bill of
				lading number generated by the originating terminal to report each load of
				fuel.
AUTH:
					 15-70-104,
					 15-70-115, MCA; IMP:
					 15-70-112,
					 15-70-113,
					 15-70-114,
					 15-70-115,
					 15-70-410,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.204 - DISTRIBUTOR'S RECORDS

Current through Register Vol. 13, July 5, 2024
(1) Every
				distributor importing, manufacturing, refining, dealing in, transporting, or
				storing fuel in this state must maintain and keep records, receipts, invoices,
				including electronic format data, and other pertinent papers the department
				requires. Every distributor must provide for a period of three years the
				following:
(a) stock summary showing the
				monthly totals for the gallons of all gasoline, special fuel, or aviation fuel
				handled within this state with an analysis as to inventories, receipts, sales,
				use, transfers, and shipments; and
(b) receipt journals, refinery production
				journals, sales journals, and copies of all invoices, bills of ladings, or
				other documents of supporting information.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.205 - DISTRIBUTOR'S INVOICE

Current through Register Vol. 13, July 5, 2024
(1) Except as
				provided in (2) , any distributor who sells and delivers gasoline, special
				fuel, or aviation fuel in this state must issue an original invoice at the time
				of delivery to the purchaser. Each invoice must contain the following:
(a) a preprinted consecutive number, except
				when invoices are automatically assigned a consecutive number by a computer or
				similar machine when issued;
(b)
				name and address of the distributor;
(c) name and address of purchaser;
(d) date of delivery;
(e) type of fuel;
(f) gallons invoiced--those common terms used
				or known to measure gasoline, special fuel, or aviation fuel such as
				temperature corrected at 60 degrees (net) , and gross (cubical, volumetric, and
				shell) ;
(g) origin;
(h) destination;
(i) price per gallon and total amount
				charged;
(j) to establish that the
				tax has been charged, at least one of the following:
(i) the U.S. dollar amount of tax;
(ii) the rate of tax; or
(iii) a statement that the Montana tax is
				included in the price.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.210 - WHOLESALE DISTRIBUTOR

Current through Register Vol. 13, July 5, 2024
(1) As used in
				these rules, the term "wholesale distributor" and "wholesale distribution"
				includes any person who:
(a) purchases
				gasoline, special fuel, or aviation fuel and subsequently sells and delivers
				the gasoline, special fuel, or aviation fuel to retailers in bulk quantities in
				this state; and
(b) elects to
				become licensed under
				15-70-401, MCA, to assume the
				Montana state gasoline, special fuel, or aviation fuel tax liability and the
				other obligations of a "distributor" pursuant to Title 15, chapter 70, part 4,
				MCA, and these rules.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.211 - WHOLESALE DISTRIBUTOR'S OBLIGATIONS

Current through Register Vol. 13, July 5, 2024
(1) A wholesale
				distributor must comply with all the laws, rules, and other obligations which
				are imposed on a "distributor" of gasoline, special fuel, or aviation
				fuel.
AUTH:
					 15-70-104, MCA; IMP:
					 15-70-401,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.217 - ETHANOL-BLENDED GASOLINE BLENDERS

Current through Register Vol. 13, July 5, 2024
(1) Pursuant to
				15-70-401, MCA, a person who
				blends ethanol with gasoline to produce ethanol-blended gasoline is a
				"distributor" if no tax has been paid on the ethanol or gasoline blended to
				produce ethanol-blended gasoline. As a distributor, the ethanol-blended
				gasoline blender is responsible for paying the tax on all the ethanol and
				gasoline which has not been taxed and which is used to produce ethanol-blended
				gasoline. If the person qualifies as a distributor solely on the basis of
				blending ethanol and gasoline, the person is a distributor only with respect to
				the ethanol and gasoline used to produce ethanol-blended gasoline.
(2) The blending of ethanol with gasoline to
				produce ethanol-blended gasoline does not make the ethanol-blended gasoline
				blender a distributor for the purpose of the payment of the tax due on gasoline
				not blended with ethanol to produce ethanol-blended gasoline. If the
				ethanol-blended gasoline blender receives gasoline upon which no tax has been
				paid and not used to produce ethanol-blended gasoline, the blender must qualify
				as and meet all the requirements to be either a distributor under
				15-70-401, MCA, or a "wholesale
				distributor" under
				15-70-401, MCA, and pay the
				tax.
(3) The ethanol-blended
				gasoline blender must comply with all the laws and rules which apply to
				distributors.
AUTH:
					 15-70-104, MCA; IMP:
					 15-70-401,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.218 - TREATMENT OF ETHANOL-BLENDED GASOLINE

Current through Register Vol. 13, July 5, 2024
(1) For the
				purposes of Title 15, chapter 70, MCA, reference to gasoline includes
				ethanol-blended gasoline (regardless of where produced and how produced).
				Gasoline and ethanol-blended gasoline are taxed at the rate specified in
				15-70-403, MCA.
AUTH:
					 15-70-104, MCA;IMP:
					 15-70-401,
					 15-70-403,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.219 - ETHANOL CONTENT

Current through Register Vol. 13, July 5, 2024
(1) A product
				consisting of 100% anhydrous ethanol is not considered to be ethanol-blended
				gasoline.
AUTH:
					 15-70-104, MCA; IMP:
					 15-70-401,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.225 - INCIDENCE OF THE FUEL TAX

Current through Register Vol. 13, July 5, 2024
(1) The incidence
				of the distributor's license tax is on the distributor and not on the user.
				Fuel is not exempt from taxation because the ultimate user or consumer is an
				agency of the United States government, including the United States armed
				forces, Montana, or other states, counties, incorporated cities and towns, and
				school districts of this state, or any other entity, group, or individual.
AUTH:
					 15-70-104, MCA;IMP:
					 15-70-402,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.226 - DISTRIBUTOR - SUPPORTING DOCUMENTATION FOR BAD DEBT CREDIT

Current through Register Vol. 13, July 5, 2024
(1) A credit claim
				for taxes paid on accounts for which the distributor received no compensation
				must accompany documents or copies of documents showing the accounts were
				worthless and claimed as bad debts on the distributor's federal income tax
				return. Any further information pertaining to claim must be furnished as
				required by the department.
AUTH:
					 15-70-104, MCA; IMP:
					 15-70-425,
					 15-70-432,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.2 - Distributor's License Tax › Rule 18.15.227 - PREPAYMENT OF MOTOR FUEL TAXES

Current through Register Vol. 13, July 5, 2024
(1) A licensed
				distributor may overpay its known motor fuel tax liability. The overpayment
				must be designated as such by the distributor. The credit balance created by
				the overpayment will apply to future tax deficiencies if the gasoline, special
				fuel, or aviation fuel is reported and tax is paid within 30 days of the due
				date.
AUTH:
					 15-70-104, MCA; IMP:
					 15-70-417,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.3 - Exemptions From Distributor's License Tax › Rule 18.15.301 - INTRASTATE FUEL DELIVERIES

Current through Register Vol. 13, July 5, 2024
(1) Credit from
				gasoline, special fuel, or aviation fuel tax may be claimed on the statement
				provided for in ARM
				18.9.103 for deliveries in this
				state to another distributor.
AUTH:
					 15-70-104, MCA; IMP:
					 15-70-403,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.3 - Exemptions From Distributor's License Tax › Rule 18.15.302 - EXPORT DELIVERIES

Current through Register Vol. 13, July 5, 2024
(1) If the
				delivering distributor ships gasoline, special fuel, or aviation fuel to a
				Montana distributor at a point outside the state, the distributor may claim a
				credit by reason of export except as outlined in (3) below and must report the
				transaction the same as an export to any other customer.
(2) If a distributor ships gasoline, special
				fuel, or aviation fuel to a point outside the state following receipt from
				another distributor in this state, the distributor receiving the fuel in this
				state shall be deemed the exporter. The distributor making the delivery within
				this state may claim credit as outlined in ARM
				18.9.201.
(3) If the delivery is placed into storage in
				this state and later distributed at a point outside this state, the distributor
				may not claim credit for the petroleum cleanup fee
AUTH:
					 15-70-104,
					 75-11-319, MCA;IMP:
					 15-70-403,
					 15-70-425,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.3 - Exemptions From Distributor's License Tax › Rule 18.15.303 - IMPORT DELIVERIES

Current through Register Vol. 13, July 5, 2024
(1) If a
				distributor ships gasoline, special fuel, or aviation fuel into Montana and
				delivers the fuel directly to another distributor before the fuel passes
				through the pipeline storage in this state, the delivering distributor must
				report the transaction as a receipt and may claim a credit the same as
				delivering distributors in ARM
				18.9.201.
(2) If distribution between distributors
				takes place outside the state and the receiving distributor ships the gasoline,
				special fuel, or aviation fuel into Montana, the receiving distributor must
				report the import into pipeline storage or as a direct delivery to a customer.
AUTH:
					 15-70-104, MCA;IMP:
					 15-70-403,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.3 - Exemptions From Distributor's License Tax › Rule 18.15.304 - BLENDING STOCKS

Current through Register Vol. 13, July 5, 2024
(1) Distributors
				may transfer casinghead or catalytic blending stocks to other licensed
				distributors without the payment of tax; provided these products will be used
				for blending purposes only and the blended product will be distributed as
				either gasoline or special fuel.
AUTH:
					 15-70-104, MCA;IMP:
					 15-70-201,
					 15-70-204,
					 15-70-301,
					 15-70-321,
					 15-70-401,
					 15-70-403,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.3 - Exemptions From Distributor's License Tax › Rule 18.15.305 - EXEMPTION - U.S. AND OTHER STATES

Current through Register Vol. 13, July 5, 2024
(1) Licensed
				distributors making sales of gasoline, special fuel, or aviation fuel, to the
				United States government or a state entity FOB rack for use by the purchaser
				out of the state of Montana must report the sale as a credit to the amount of
				gasoline, special fuel, or aviation fuel distributed on the distributor's
				monthly statement as an export required by
				15-70-410, MCA.
AUTH:
					 15-70-104, MCA; IMP:
					 15-70-403,
					 15-70-410
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.4 - Refunds of Gasoline and Special Fuel Tax › Rule 18.15.401 - SELLER'S INVOICE

Current through Register Vol. 13, July 5, 2024
(1) Any person, who
				sells and delivers gasoline or special fuel to a purchaser on which a refund
				may be claimed, must issue an invoice at the time of delivery. Only one invoice
				may be issued for each delivery. If all information is not provided on the
				invoice at the time of delivery, the applicant may provide a copy of the
				corresponding billing statement with the invoice that supports the missing
				information. Each invoice and accompanying billing statement collectively must
				contain or show the following:
(a) name and
				address of seller;
(b) name or
				account number of purchaser;
(c)
				complete date of delivery or purchase;
(d) type of fuel;
(e) number of gallons or liters purchased;
(f) price per gallon or liter, or
				total amount of sale;
(g) unit
				number of the vehicle; and/or
(h)
				identification of the equipment or bulk storage that the gasoline or special
				fuel is placed into if it is fueled by other than a cardlock. Examples include,
				but are not limited to, fuel cans, slip tanks, tractors or bobcats.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.4 - Refunds of Gasoline and Special Fuel Tax › Rule 18.15.402 - FILING INVOICES

Current through Register Vol. 13, July 5, 2024
(1) No altered or
				corrected invoice will be accepted for refund purposes when errors occur. The
				original invoice must not be altered or corrected but must be voided and a new
				original invoice issued. All altered or corrected invoices must be marked void
				and retained by the seller for a period of at least three years from date
				issued.
AUTH:
					 15-70-104, MCA;IMP:
					 15-70-426,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.4 - Refunds of Gasoline and Special Fuel Tax › Rule 18.15.408 - REFUND PERCENTAGES FOR PTO OR AUXILIARY ENGINES

Current through Register Vol. 13, July 5, 2024
(1) The
				following percentages are allowed for the refund of gasoline or special fuel
				used in operating a PTO or auxiliary engines when the above records are
				maintained. The amounts are specified as a percentage of the total taxable fuel
				used by the vehicle. Work performed in accordance with
				15-70-403(6)
				or (7), MCA, is not eligible for a refund.
				The percentages are:
Water and oil well drilling rigs
80%
Cement mixing/concrete pumping trucks
30%
Sanitation/garbage trucks/septic pumpers
30%
Sewer cleaning/jet vactor
30%
Super suckers
30%
Fire trucks
30%
Mobile cranes
30%
Line truck with digger/aerial lift
25%
Refrigeration trucks
25%
Sweeper trucks (must be motor vehicle)
25%
Self loaders/boom truck (i.e., logging
								trucks)
20%
Truck with hydraulic winch
20%
Wrecker
20%
Semi-wrecker
20%
Service truck with jack hammer/drill/crane
20%
Oil and water well service trucks
20%
Bulk feed truck
20%
Dump trailer trucks
20%
Dump trucks
20%
Hot asphalt distribution truck
20%
Leaf truck
20%
Pneumatic tank truck
20%
Salt spreader on dump truck
20%
Seeder truck
20%
Snow plow
20%
Spray truck
20%
Tank transport
20%
Tank trucks
20%
Car carrier with hydraulic winch
10%
Carpet cleaning van
10%
All others, including auxiliary engines under 15
								horsepower
7.5%
AUTH:
					 15-70-104,
					 MCA; IMP:
					 15-70-426, MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.4 - Refunds of Gasoline and Special Fuel Tax › Rule 18.15.409 - LOST OR DESTROYED GASOLINE, SPECIAL FUEL, OR AVIATION FUEL

Current through Register Vol. 13, July 5, 2024
(1) The department reserves the right to
				demand from a person claiming a refund under the provisions of
				15-70-425,
				15-70-426,
				15-70-432,
				or
				15-70-434,
				MCA, that positive proof be submitted of the exact amount of the loss and facts
				indicating the gasoline, special fuel, or aviation fuel was never used on the
				highway or in the air. In offering this proof, the following procedures apply:
(a) The claim for refund must accompany the
				invoice covering the purchase of gasoline, special fuel, or aviation
				fuel.
(b) A notarized statement
				citing the circumstances covering the loss and how the amount of gasoline,
				special fuel, or aviation fuel lost was determined.
(c) Substantiating records must be available
				to reveal and account for the amount of gasoline, special fuel, or aviation
				fuel lost.
(d) Affidavits from
				individuals witnessing or involved in the loss of gasoline, special fuel, or
				aviation fuel must be obtained and available to the department.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.4 - Refunds of Gasoline and Special Fuel Tax › Rule 18.15.410 - GASOLINE, SPECIAL FUEL, OR AVIATION FUEL LOST FROM STORAGE

Current through Register Vol. 13, July 5, 2024
(1) In cases where
				gasoline, special fuel, or aviation fuel is placed into a storage tank or
				similar facility and the gasoline, special fuel, or aviation fuel is lost as a
				result of a leak in either the tank, the line, or the pump connected to the
				tank or facility, the department of transportation is under no obligation to
				refund the tax if a taxpayer fails:
(a) to
				immediately notify the department of the loss; or
(b) to comply strictly with the procedures
				provided in ARM
				18.9.311; or
(c) to take the necessary precautions to
				repair the leak and to attempt to minimize the loss.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.4 - Refunds of Gasoline and Special Fuel Tax › Rule 18.15.411 - PROCESSING CLAIMS FOR REFUNDS

Current through Register Vol. 13, July 5, 2024
(1) If any claim or
				any part of a claim is rejected, the department may, after investigation,
				require the claimant to file an amended statement or provide supporting
				documentation before action is taken under the following terms:
(a) Supporting documentation must be provided
				within 30 days after the request, or the refund request will be denied, and the
				claimant must re-submit the claim within the time allotted in
				15-70-432
				MCA; and
(b) If a refund has
				already been paid and no supporting documentation is submitted upon request,
				the department will send an invoice to the claimant for repayment.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.4 - Refunds of Gasoline and Special Fuel Tax › Rule 18.15.412 - AGRICULTURAL USE FUEL TAX REFUND

Current through Register Vol. 13, July 5, 2024
(1) The use of
				gasoline or special fuel by a person who earns income while engaged in the
				business of farming or ranching, which qualifies as agricultural use, may apply
				for a refund of the applicable tax on the gallons of gasoline or special fuel
				used in carrying on a trade or business of farming, ranching, or other
				agricultural purposes. An applicant may claim a fuel tax refund according to
				the ratio of the applicant's gross earned agricultural or farm income to the
				total gross earned income, excluding unearned income.
(2) An application for an agricultural use
				fuel tax refund shall include the applicant's appropriate state or federal tax
				return (based on type of entity) with supporting federal forms, schedules, and
				statements for one of the three previous tax years.
(3) To determine an applicant's eligibility
				for fuel tax refund under
				15-70-430, MCA, the ratio between
				the gross earned agricultural or farm income to the total gross earned income
				must be determined as follows:
(a) Gross
				earned agricultural or farm income is determined using a combination of the
				following federal Internal Revenue Service (IRS) or state of Montana tax
				information, including but not limited to:
(i) Schedule F - gross income less custom
				hire;
(ii) Form 4835 - gross farm
				rental income and active participation;
(iii) Form 1065(partnerships) - any
				third-party payments, gross receipts or sales and other income with
				corresponding statements showing agriculture;
(iv) Form 1120 (corporations) - total of
				third-party payments and gross receipts or sales and other income with
				corresponding statements;
(v) Form
				1120s (corporations) - total of third-party payments and gross receipts or
				sales and other income with corresponding statements;
(vi) Federal farm schedule - gross income
				less custom hire and miscellaneous income;
(vii) 1099-MISC - crop insurance proceeds; or
(viii) Form 4797 - gross sales of
				agricultural products.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.4 - Refunds of Gasoline and Special Fuel Tax › Rule 18.15.418 - CARDTROL COMPLIANCE AND ADMINISTRATION

Current through Register Vol. 13, July 5, 2024
(1) A special fuel
				seller is responsible for payment of the tax on dyed special fuel dispensed
				through a cardtrol, keylock, or similar device from an unattended pump or
				dispensing unit if the seller knows the fuel is sold to a customer who places
				the fuel directly into the supply tank of a vehicle not defined as or
				considered an off-road vehicle as defined in these administrative
				rules.
AUTH:
					 15-70-104, MCA; IMP:
					 15-70-441,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.4 - Refunds of Gasoline and Special Fuel Tax › Rule 18.15.419 - STATEMENT FOR KEYLOCK CARDTROL REPORTING

Current through Register Vol. 13, July 5, 2024
(1) Any
				seller who sells gasoline or special fuel to a purchaser through a keylock or
				cardtrol on which a refund may be claimed in accordance with
				15-70-430, MCA, shall provide the
				purchaser with a statement of fuel purchased. The statement may be prepared as
				frequently as deemed necessary, but one statement must be issued at least every
				30 days.
(2) Electronic transaction
				reports shall be provided to the purchaser with a statement of fuel purchased
				on which a refund may be claimed in accordance with
				15-70-430, MCA. The statement may
				be prepared as frequently as deemed necessary, but one statement must be issued
				at least every 30 days.
AUTH:
					 15-70-104, MCA; IMP:
					 15-70-426,
					 15-70-430,
					 15-70-432,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.5 - Dyed Fuel › Rule 18.15.501 - ESTIMATE OF DIESEL POWERED VEHICLES SUPPLY TANKS

Current through Register Vol. 13, July 5, 2024
(1) When a diesel
				powered vehicle is found to have dyed fuel in the supply tank(s) and has been
				traveling on public roads, the department will assess the special fuels tax on
				each of the diesel powered vehicle's supply tank(s) as if the tank(s) were
				full.
(2) When assessing the
				special fuel tax on a diesel powered vehicle, the following average supply tank
				capacities will be used:
(a) 17 gallons for
				an automobile;
(b) 27 gallons for a
				pick-up truck;
(c) 63 gallons for a
				truck;
(d) 100 gallons for a
				combination.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.5 - Dyed Fuel › Rule 18.15.502 - OFF-HIGHWAY VEHICLE/EQUIPMENT

Current through Register Vol. 13, July 5, 2024
(1) For the purpose
				of this rule, an "off-highway or off-road vehicle" is defined as a vehicle not
				designed to transport persons or property upon the public roads and highways of
				this state, including special mobile (SM) plated vehicles and vehicles with
				physical characteristics intended for primary use in an off-road manner which
				may or may not be licensed as special equipment. These vehicles may
				occasionally move on the public road for purposes such as movement between job
				sites or repair.
(2) There will be
				no restriction for miles traveled on the highway from location to location, so
				long as such travel is occasional and for those purposes listed
				above.
(3) SM-plated
				vehicles/equipment that have undyed diesel in the supply tank and move on the
				public roads do not qualify for a refund for the portion used on public
				roads.
(4) In order to obtain a
				refund for off-road or off-highway equipment fueling at a service station, the
				station must identify on the invoice, receipt or statement the off-road or
				off-highway piece of equipment being fueled.
AUTH: 15-70-10s4, ,
					 15-70-441, MCA; IMP:
					 15-70-441,
					 MCA
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.5 - Dyed Fuel › Rule 18.15.503 - DYED SPECIAL FUEL ALLOWANCE

Current through Register Vol. 13, July 5, 2024
(1) The department
				will allow the state of Montana, cities, counties, school districts, and
				federal and tribal governments to use dyed, low sulphur special fuel on the
				public roads if the following criteria are met:
(a) The vehicles are owned by a governmental
				entity (state of Montana, city, county, school district, federal or tribal
				government) ; or
(b) The vehicles
				are leased by the governmental entities (state of Montana, city, county, school
				district, federal or tribal government) and the lease terms meet the criteria
				for a "long term lease" as defined in ARM
				18.10.302.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.5 - Dyed Fuel › Rule 18.15.504 - DYED SPECIAL FUEL

Current through Register Vol. 13, July 5, 2024
(1) The department has adopted the following
				provisions relating to dye color and concentration requirements for tax-exempt
				diesel fuel, excluding buses and governmental vehicles.
(a) In Montana red dye will be used to
				identify all tax-exempt special fuel, regardless of the sulfur content of that
				fuel. Colored special fuel from Canada will be considered tax exempt if the dye
				concentration has been approved by the Canadian authorities, but it may not be
				used on public roads.
(b) The
				special fuel will satisfy the federal dyeing requirement if it contains the dye
				solvent red 164 at a concentration spectrally equivalent to 3.9 pounds per
				thousand barrels of the solid dye standard solvent red 26 or contains any dye
				of a type and in a concentration that has been approved by the commissioner of
				internal revenue service. The presence of dye at a concentration of 2.0
				milligrams per liter (mg/l), or greater is considered to be in violation of
				15-70-441, MCA.
Administrative Rules of Montana › Department 18 - TRANSPORTATION › Chapter 18.15 - MOTOR FUELS TAX › Subchapter 18.15.6 - International Fuel Tax Agreement › Rule 18.15.601 - IFTA AGREEMENT

Current through Register Vol. 13, July 5, 2024
(1) The department
				adopts and implements the International Fuel Tax Agreement (IFTA) as set forth
				in 15-70-121, MCA.
AUTH:
					 15-70-104,
					 15-70-121, MCA; IMP:
					 15-70-121,
					 MCA