18.15.419    STATEMENT FOR KEYLOCK CARDTROL REPORTING

(1) Any seller who sells gasoline or special fuel to a purchaser through a keylock or cardtrol on which a refund may be claimed in accordance with 15-70-430, MCA, shall provide the purchaser with a statement of fuel purchased. The statement may be prepared as frequently as deemed necessary, but one statement must be issued at least every 30 days.

(2) Electronic transaction reports shall be provided to the purchaser with a statement of fuel purchased on which a refund may be claimed in accordance with 15-70-430, MCA.  The statement may be prepared as frequently as deemed necessary, but one statement must be issued at least every 30 days.

History: 15-70-104, MCA; IMP, 15-70-426, 15-70-430, 15-70-432, MCA; NEW, 1989 MAR p. 1284, Eff. 9/1/89; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS & AMD from ARM 18.10.407, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2019 MAR p. 1380, Eff. 8/24/19; AMD, 2023 MAR p. 671, Eff. 7/8/23.