18.15.225    INCIDENCE OF THE FUEL TAX

(1) The incidence of the distributor's license tax is on the distributor and not on the user. Fuel is not exempt from taxation because the ultimate user or consumer is an agency of the United States government, including the United States armed forces, Montana, or other states, counties, incorporated cities and towns, and school districts of this state, or any other entity, group, or individual.

History: 15-70-104, MCA; IMP, 15-70-402, MCA; NEW, 1986 MAR p. 823, Eff. 5/16/86; READOPT, 1986 MAR p. 2012, Eff. 12/12/86; 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 18.9.116, 2016 MAR p. 1849, Eff. 10/15/16.