1. MCA Contents
  2. TITLE 15
  3. CHAPTER 70
  4. Part 4
  5. 15-70-452 Tribal motor fuels tax account

TITLE 15. TAXATION

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES

Part 4. Gasoline and Special Fuel Tax

Tribal Motor Fuels Tax Account

15-70-452. Tribal motor fuels tax account. (1) There is a tribal motor fuels tax account in the state special revenue fund.

(2) The department shall deposit in the tribal motor fuels tax account the tax collected under 15-70-450, except the administrative expenses and refunds deducted under a cooperative agreement.

(3) The money in the tribal motor fuels tax account must be disbursed to the tribe quarterly, as provided for in the agreement entered into pursuant to 15-70-450.

History: En. Sec. 3, Ch. 772, L. 1991; amd. Sec. 85, Ch. 42, L. 1997; amd. Sec. 9, Ch. 220, L. 2015; Sec. 15-70-236, MCA 2013; redes. 15-70-452 by Sec. 41, Ch. 220, L. 2015.