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TITLE 15
CHAPTER 70
Part 1
Montana Code Annotated 2023
TITLE 15. TAXATION
CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES
Part 1. General Provisions
15-70-101
Disposition of funds
15-70-102
Allocation of funds -- participation in railroad grade crossing protection
15-70-103
Time of mailing and filing
15-70-104
Rules to be established by department
15-70-105
Writeoff of collection of tax, penalty, or interest -- rules
15-70-106
and 15-70-107 reserved
15-70-108
Payment of taxes by negotiable instrument
15-70-109
reserved
15-70-110
Authority to collect delinquent motor fuel taxes -- offset -- hearing
15-70-111
Judicial review and appeals
15-70-112
Definitions
15-70-113
Total remittance payable by electronic funds transfer
15-70-114
Electronic filing of tax returns and required information
15-70-115
Rules
15-70-116
through 15-70-120 reserved
15-70-121
International Fuel Tax Agreement
15-70-122
Collection of fuel tax
15-70-123
Report by unlicensed fuel dealer -- definition -- penalty
15-70-124
Agreements with other governmental entities relating to collection of certain fuel taxes
15-70-125
Highway nonrestricted account
15-70-126
Highway restricted account
15-70-127
Repealed
15-70-128
Local government road construction and maintenance restricted account -- statutory appropriation
15-70-129
reserved
15-70-130
Repealed
15-70-131
Securing access to federal expenditures to repair Montana roads and bridges
15-70-132
Local road and bridge account -- appropriation