15-70-521. Denaturing ethanol -- refund authorized. An ethanol distributor who, for the purpose of denaturing ethanol distilled in Montana, purchases gasoline on which the Montana gasoline tax has been paid is entitled to a refund, computed as allowed in 15-70-221, of tax paid on the gasoline used.

     History: En. Sec. 8, Ch. 649, L. 1983; amd. Sec. 14, Ch. 100, L. 2007.