18.15.501    ESTIMATE OF DIESEL POWERED VEHICLES SUPPLY TANKS

(1) When a diesel powered vehicle is found to have dyed fuel in the supply tank(s) and has been traveling on public roads, the department will assess the special fuels tax on each of the diesel powered vehicle's supply tank(s) as if the tank(s) were full.

(2) When assessing the special fuel tax on a diesel powered vehicle, the following average supply tank capacities will be used:

(a) 17 gallons for an automobile;

(b) 27 gallons for a pick-up truck;

(c) 63 gallons for a truck;

(d) 100 gallons for a combination.

(3) All assessments of the special fuel tax on diesel vehicles will be rounded for the convenience of the taxpayer and the department.

(4) The operator or owner of the vehicle may request a hearing if they disagree with the assessed amount.

History: 15-70-104, 61-10-155, MCA; IMP, 15-70-403, 15-70-411, 61-10-141, MCA; NEW, 2001 MAR p. 2147, Eff. 10/26/01; TRANS & AMD from ARM 18.10.108, 2016 MAR p. 1849, Eff. 10/15/16.