18.15.703 OFFSETS
(1) The division shall offset against any ethanol tax incentive payments which are due under the act:
(a) any overpayment or unauthorized payment made on prior ethanol tax incentive applications; and
(b) any finally assessed tax due from the ethanol distributor under Title 15, MCA.
History: 15-70-104, MCA; IMP, 15-70-523, MCA; NEW, 1985 MAR p. 173, Eff. 2/15/85; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 2010 MAR p. 2815, Eff. 12/10/10; TRANS from ARM 18.9.605, 2016 MAR p. 1849, Eff. 10/15/16.