15-70-451. Tribal motor fuels administration account, MCA

Montana Code Annotated 2017

TITLE 15. TAXATION

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES

Part 4. Gasoline and Special Fuel Tax

Tribal Motor Fuels Administration Account

15-70-451. Tribal motor fuels administration account. (1) There is a tribal motor fuels administration account in the state special revenue fund.

(2) The department shall deposit in the tribal motor fuels administration account administrative expenses and refunds deducted under a cooperative agreement provided for in 15-70-450.

(3) The department of transportation or the department of justice may expend the tribal motor fuels administration account only for the purposes of administering the gasoline tax and providing refunds under a cooperative agreement.

History: En. Sec. 2, Ch. 772, L. 1991; amd. Sec. 5, Ch. 772, L. 1991; amd. Sec. 5, Ch. 158, L. 1995; amd. Sec. 84, Ch. 42, L. 1997; amd. Sec. 8, Ch. 220, L. 2015; Sec. 15-70-235, MCA 2013; redes. 15-70-451 by Sec. 41, Ch. 220, L. 2015.