18.15.701    ETHANOL DISTRIBUTORS

(1) It is the responsibility of the ethanol distributor, including anyone who imports ethanol, to collect and remit to the department the tax that is due on the ethanol pursuant to 15-70-403, MCA.

 

History: 15-70-104, MCA; IMP, 15-70-512, 15-70-523, MCA; NEW, 1983 MAR p. 997, Eff. 7/29/83; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 2010 MAR p. 2815, Eff. 12/10/10; TRANS & AMD from ARM 18.9.501, 2016 MAR p. 1849, Eff. 10/15/16.