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18.10.101   PAYMENT OF TAX

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-322, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.102   DETERMINATION OF USER

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-301, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; REP, 2010 MAR p. 2814, Eff. 12/10/10.

18.10.103   DETERMINATION OF PUBLIC ROADS AND HIGHWAYS

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-301, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS to ARM 18.15.118, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.104   LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-301, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2010 MAR p. 2814, Eff. 12/10/10; TRANS to ARM 18.15.119, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.105   WHAT CONSTITUTES SPECIAL FUEL

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-301, MCA; Eff. 12/31/72; AMD, 1984 MAR p. 1632, Eff. 11/16/84; AMD, 1985 MAR p. 1636, Eff. 11/1/85; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS to ARM 18.15.120, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.106   IFTA AGREEMENT

This rule has been transferred.

History: 15-70-104, 15-70-121, MCA; IMP, 15-70-121, MCA; NEW, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2004 MAR p. 2278, Eff. 9/24/04; TRANS to ARM 18.15.601, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.107   DEFINITIONS

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-321, MCA; NEW, 2001 MAR p. 2147, Eff. 10/26/01; REP, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.108   ESTIMATE OF DIESEL POWERED VEHICLES SUPPLY TANKS

This rule has been transferred.

History: 15-70-104, 61-10-155, MCA; IMP, 15-70-321, 15-70-330, 61-10-141, MCA; NEW, 2001 MAR p. 2147, Eff. 10/26/01; TRANS to ARM 18.15.501, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.110   OFF-HIGHWAY VEHICLE/EQUIPMENT

This rule has been transferred.

History: 15-70-104, 15-70-330, MCA; IMP, 15-70-330, MCA; NEW, 1999 MAR p. 645, Eff. 4/9/99; TRANS, from ARM 18.9.322, 2001 MAR p. 2143, Eff. 10/26/01; TRANS to ARM 18.15.502, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.111   DYED SPECIAL FUEL ALLOWANCE

This rule has been transferred.

History: 15-70-104, 15-70-330, MCA; IMP, 15-70-301, 15-70-330, MCA; NEW, 1999 MAR. p. 645, Eff. 4/9/99; TRANS, from ARM 18.9.323, 2001 MAR p. 2143, Eff. 10/26/01; TRANS to ARM 18.15.503, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.112   DYED SPECIAL FUEL

This rule has been transferred.

History: 15-70-104, 15-70-330, 60-2-201, MCA; IMP, 15-70-321, 15-70-330, 60-2-111, MCA; NEW, 1999 MAR p. 645, Eff. 4/9/99; TRANS and AMD, from ARM 18.9.324, 2001 MAR p. 2143, Eff. 10/26/01; TRANS to ARM 18.15.504, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.121   QUARTERLY REPORTS - TAX PAYMENT

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-306, 15-70-325, 15-70-327, MCA; Eff. 12/31/72; AMD, 1980 MAR p. 1089, Eff. 3/28/80; AMD, 1984 MAR p. 1632, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS to ARM 18.15.602, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.122   SPECIAL FUEL USER TAX BONDS - PROBLEM ACCOUNTS

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-304, MCA; NEW, 1987 MAR p. 1651, Eff. 9/25/87; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.123   SUPPORTING DOCUMENTATION FOR BAD DEBT CREDIT

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-328, MCA; NEW, 1989 MAR p. 1847, Eff. 11/10/89; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.124   IFTA LICENSE BOND REQUIREMENT

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-304, MCA; NEW, 2004 MAR p. 2278, Eff. 9/24/04; TRANS to ARM 18.15.603, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.125   IFTA REINSTATEMENT FEE

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-305, MCA; NEW, 2004 MAR p. 2278, Eff. 9/24/04; TRANS to ARM 18.15.604, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.201   CERTAIN FEDERALLY OWNED ROADS

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-301, 15-70-321, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; REP, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.202   OFF-ROAD USAGE

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-301, 15-70-302, 15-70-321, 15-70-323, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; REP, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.203   STATIONARY AND AUXILIARY ENGINES

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-322, MCA; Eff. 12/31/­72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.301   PERMIT REQUIRED

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-302, 15-70-303, MCA; Eff. 12/31/72; AMD, Eff. 11/5/73; AMD, Eff. 7/5/75; AMD, Eff. 5/5/77; AMD, 1980 MAR p. 1089, Eff. 3/28/80; AMD, 1984 MAR p. 1632, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; REP, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.302   PERMIT DETAILS

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-302, 15-70-303, MCA; Eff. 12/31/72; AMD, Eff. 11/5/73; AMD, Eff. 7/5/75; AMD, Eff. 5/5/77; AMD, 1980 MAR p. 1089, Eff. 3/28/80; AMD, 1983 MAR p. 862, Eff. 7/15/83; AMD, 1984 MAR p. 1632, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2010 MAR p. 2814, Eff. 12/10/10; REP, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.303   SPECIAL FUEL USER'S REGISTRATION CARD

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-302, MCA; NEW, 1985 MAR p. 1636, Eff. 11/1/85; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.311   TEMPORARY OPERATION

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-302, MCA; Eff. 12/31/72; AMD, Eff. 11/5/73; AMD, Eff. 7/5/75; AMD, Eff. 5/5/77; AMD, 1980 MAR p. 1089, Eff. 3/28/80; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.312   COMPLIANCE BONDS

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-304, MCA; Eff. 12/31/72; AMD, Eff. 11/5/73; AMD, Eff. 7/5/75; AMD, Eff. 5/5/77; AMD, 1980 MAR p. 1089, Eff. 3/28/80; AMD, 1984 MAR p. 1632, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.313   TERMINATION OF A SPECIAL FUEL USER'S PERMIT

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-306, MCA; Eff. 12/31/72; AMD, Eff. 11/5/73; AMD, 1980 MAR p. 1089, Eff. 3/28/80; AMD, 1984 MAR p. 1632, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 1298, Eff. 4/9/99; TRANS to ARM 18.15.610, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.314   CONFISCATION OF CERTAIN PERMIT COPIES

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-302, 15-70-311, MCA; NEW, 1980 MAR p. 1089, Eff. 3/28/80; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2010 MAR p. 2814, Eff. 12/10/10; TRANS to ARM 18.15.611, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.321   REQUIRED RECORDS -- AUDITS

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-323, 15-70-324, MCA; Eff. 12/31/72; AMD, 1980 MAR p. 1089, Eff. 3/28/80; AMD, 1984 MAR p. 1632, Eff. 11/16/84; AMD, 1990 MAR p. 1174, Eff. 6/15/90; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; REP, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.322   RECORDS WHEN BULK STORAGE INVOLVED

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-302, 15-70-323, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2010 MAR p. 2814, Eff. 12/10/10; REP, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.323   TRIP AND FUEL CONSUMPTION RECORDS

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-302, 15-70-323, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2010 MAR p. 2814, Eff. 12/10/10; REP, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.324   FAILURE TO MAINTAIN RECORDS

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-306, 15-70-323, MCA; Eff. 12/31/72; AMD, 1980 MAR p. 1089, Eff. 3/28/80; AMD, 1984 MAR p. 1632, Eff. 11/16/84; AMD, 1988 MAR p. 1545, Eff. 7/15/88; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2010 MAR p. 2814, Eff. 12/10/10; TRANS to ARM 18.15.612, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.401   SPECIAL FUEL DEALER LICENSE

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-302, MCA; Eff. 12/31/72; AMD, Eff. 11/5/73; AMD, Eff. 7/5/75; AMD, Eff. 5/5/77; AMD, 1980 MAR p. 1089, Eff. 3/28/80; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.402   MONTHLY REPORTS

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-325, MCA; Eff. 12/31/72; AMD, 1984 MAR p. 1631, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.403   DEALER RECORDS--AUDIT

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-323 and 15-70-324, MCA; Eff. 12/31/72; AMD, 1984 MAR p. 1631, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.404   SELLER INVOICES

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-306, 15-70-323, MCA; Eff. 12/31/72; AMD, 1984 MAR p. 1631, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; AMD, 2004 MAR p. 2278, Eff. 9/24/04; REP, 2016 MAR p. 1849, Eff. 10/15/16.

18.10.405   SPECIAL FUEL DEALER TAX RETURNS

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-325, MCA; Eff. 12/31/72; AMD, 1984 MAR p. 1631, Eff. 11/16/84; AMD, 1990 MAR p. 2044, Eff. 11/16/90; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.406   CARDTROL COMPLIANCE AND ADMINISTRATION

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-321, MCA; NEW, 1987 MAR p. 1565, Eff. 9/11/87; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 1298, Eff. 4/9/99; TRANS to ARM 18.15.418, MAR p. 1849, Eff. 10/15/16.

18.10.407   STATEMENT FOR KEYLOCK CARDTROL REPORTING

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-223, 15-70-362, MCA; NEW, 1989 MAR p. 1284, Eff. 9/1/89; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS to ARM 18.15.419, MAR p. 1849, Eff. 10/15/16.

18.10.408   SPECIAL FUEL DEALER'S BOND

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-70-304, MCA; NEW, 1991 MAR p. 469, Eff. 4/12/91; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.501   PAYMENT OF TAX FOR LPG PROPELLED VEHICLE

This rule has been repealed.

History: 15-1-201, MCA; IMP, 15-71-101, MCA; NEW, Eff. 10/5/75; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.502   DEFINITION OF LIQUEFIED PETROLEUM GAS

This rule has been repealed.

History: 15-70-104, MCA; IMP, 15-71-101 and 15-70-322, MCA; NEW, 1985 MAR p. 1636, Eff. 11/1/85; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; REP, 1999 MAR p. 645, Eff. 4/9/99.

18.10.503   CNG AND LPG DEALER LICENSE

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-702, 15-70-703, 15-70-705, 15-70-706, 15-70-713, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; TRANS to ARM 18.15.801, MAR p. 1849, Eff. 10/15/16.

18.10.504   QUARTERLY TAX RETURNS

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-706, 15-70-713, 15-70-714, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS to ARM 18.15.802, MAR p. 1849, Eff. 10/15/16.

18.10.505   DEALER RECORDS--AUDIT

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-712, 15-70-713, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; TRANS to ARM 18.15.803, MAR p. 1849, Eff. 10/15/16.

18.10.506   DEALER INVOICES

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-712, 15-70-713, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; TRANS to ARM 18.15.804, MAR p. 1849, Eff. 10/15/16.

18.10.507   CNG OR LPG DEALER'S BOND

This rule has been transferred.

History: 15-70-104, MCA; IMP, 15-70-704, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS to ARM 18.15.805, MAR p. 1849, Eff. 10/15/16.