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| Rule: 18.15.119 | Prev Up Next | |
| Rule Title: LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS | ||
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| Department: | TRANSPORTATION | |
| Chapter: | MOTOR FUELS TAX | |
| Subchapter: | Administration | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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18.15.119 LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS (1) Gasoline and special fuel, as referred to in Title 15, chapter 70, MCA, must be taxed when consumed in the operation of a motor vehicle upon public roads or the rights-of-way of which are owned by the state, county, municipality, or other governmental agency regardless of who performs the maintenance thereon.
History: 15-70-104, MCA; IMP, 15-70-401, 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 & AMD from ARM 18.10.104, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2020 MAR p. 2238, Eff. 12/12/20. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 18-183 | 12/12/2020 | Current | History: 15-70-104, MCA; IMP, 15-70-401, 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 & AMD from ARM 18.10.104, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2020 MAR p. 2238, Eff. 12/12/20. |
| 18-161 | 10/15/2016 | 12/12/2020 | History: 15-70-104, MCA; IMP, 15-70-401, 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 & AMD from ARM 18.10.104, 2016 MAR p. 1849, Eff. 10/15/16. |
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