18.15.205    DISTRIBUTOR'S INVOICE

(1) Except as provided in (2), any distributor who sells and delivers gasoline, special fuel, or aviation fuel in this state must issue an original invoice at the time of delivery to the purchaser. Each invoice must contain the following:

(a) a preprinted consecutive number, except when invoices are automatically assigned a consecutive number by a computer or similar machine when issued;

(b) name and address of the distributor;

(c) name and address of purchaser;

(d) date of delivery;

(e) type of fuel;

(f) gallons invoiced--those common terms used or known to measure gasoline, special fuel, or aviation fuel such as temperature corrected at 60 degrees (net), and gross (cubical, volumetric, and shell);

(g) origin;

(h) destination;

(i) price per gallon and total amount charged;

(j) to establish that the tax has been charged, at least one of the following:

(i) the U.S. dollar amount of tax;

(ii) the rate of tax; or

(iii) a statement that the Montana tax is included in the price.

(2) For direct shipments accounted for on the monthly distributor's statement to the Department of Transportation, the original invoice may be issued to the purchaser at the time of billing. 

History: 15-70-104, MCA; IMP, 15-70-411, 15-70-412, MCA; Eff. 12/31/72; AMD, Eff. 11/5/73; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; TRANS & AMD from ARM 18.9.105, 2016 MAR p. 1849, Eff. 10/15/16.