Montana Code Annotated 1999
SearchMCA Contents

Table of Contents

TITLE 15. TAXATION
CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES


Part 2. Basic Gasoline License Tax

Back Up One Level in Table of Contents


15-70-201. Definitions.
15-70-202. License and security of gasoline distributors.
15-70-203. Repealed.
15-70-204. Gasoline license tax -- rate.
15-70-205. Distributor's statement and payment -- confidentiality.
15-70-206. Recordkeeping requirements.
15-70-207. Invoice of distributors and aviation dealers.
15-70-208. Examination of records.
15-70-209. Information reports -- confidentiality.
15-70-210. Tax penalty for delinquency.
15-70-211. Warrant for distraint.
15-70-212. Statute of limitations.
15-70-213. through reserved.
15-70-221. Refund or credit authorized.
15-70-222. Required records.
15-70-223. Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases.
15-70-224. Determination of highway use.
15-70-225. Application for refund or credit -- filing -- correction by department.
15-70-226. Approval or rejection of claim.
15-70-227. through reserved.
15-70-231. Unlawful use of aviation fuel.
15-70-232. Penalties.
15-70-233. Improperly imported fuel -- seizure.
15-70-234. Cooperative agreement -- motor fuels taxes.
15-70-235. Tribal motor fuels administration account.
15-70-236. Tribal motor fuels tax account.
15-70-237. through reserved.
15-70-241. Terminated.