Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES

Part 4. Gasoline and Special Fuel Tax

Cooperative Agreement -- Motor Fuels Taxes

15-70-450. Cooperative agreement -- motor fuels taxes. (1) In order to prevent the possibility of dual taxation of motor fuels purchased by Montana citizens and businesses on Indian reservations, the department and an Indian tribe may enter into a cooperative agreement. The department may, with the concurrence of the attorney general, include as a member of the negotiating team a representative of the department of justice who has expertise in Indian matters.

(2) The department of transportation shall report the status of cooperative agreement negotiations to the transportation interim committee in accordance with 5-11-210.

(3) After negotiations are complete and if the legislature is not in session, an agreement must be presented to the transportation interim committee for review and comment before the final agreement is submitted to the attorney general for approval pursuant to 18-11-105.

History: En. Sec. 1, Ch. 772, L. 1991; amd. Sec. 5, Ch. 772, L. 1991; amd. Sec. 5, Ch. 625, L. 1993; amd. Sec. 40, Ch. 19, L. 1999; Sec. 15-70-234, MCA 2013; redes. 15-70-450 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 15, Ch. 163, L. 2019; amd. Sec. 36, Ch. 261, L. 2021.