BEFORE THE Department of TRANSPORTATION
OF THE STATE OF MONTANA
In the matter of the adoption of New Rules I through V; transfer and amendment of ARM 18.9.101, 18.9.102, 18.9.103, 18.9.104, 18.9.105, 18.9.108, 18.9.109, 18.9.111, 18.9.116, 18.9.117, 18.9.118, 18.9.201, 18.9.202, 18.9.203, 18.9.204, 18.9.205, 18.9.302, 18.9.303, 18.9.306, 18.9.311, 18.9.312, 18.9.321, 18.9.326, 18.9.401, 18.9.403, 18.9.501, 18.9.703, 18.9.705, 18.10.103, 18.10.104, 18.10.105, 18.10.108, 18.10.110, 18.10.111, 18.10.112, 18.10.121, 18.10.124, 18.10.125, 18.10.313, 18.10.314, 18.10.324, 18.10.406, 18.10.407, 18.11.102, 18.11.103, 18.11.104; 18.11.105, 18.11.106; transfer of ARM 18.9.603, 18.9.605, 18.9.606, 18.9.607, 18.9.608, 18.9.701, 18.10.106, 18.10.503, 18.10.504, 18.10.505, 18.10.506, 18.10.507; and repeal of ARM 18.9.112, 18.9.325, 18.9.402, 18.9.601, 18.9.602, 18.9.704, 18.10.107, 18.10.201, 18.10.202, 18.10.301, 18.10.302, 18.10.321,18.10.322,18.10.323,18.10.404, and 18.11.101 pertaining to Motor Fuels Tax | ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) | NOTICE OF ADOPTION, TRANSFER AND AMENDMENT, TRANSFER, AND REPEAL |
TO: All Concerned Persons
1. On August 5, 2016, the Department of Transportation published MAR Notice No. 18-161 pertaining to the proposed adoption, transfer and amendment, transfer, and repeal of the above-stated rules at page 1317 of the 2016 Montana Administrative Register, Issue Number 15.
2. The department has adopted New Rules I through V as proposed. New Rule I is adopted as ARM 18.15.101, New Rule II is adopted as ARM 18.15.117, New Rule III is adopted as ARM 18.15.108, New Rule IV is adopted as ARM 18.15.109, and New Rule V is adopted as ARM 18.15.110.
3. The department has amended and transferred the following rules as proposed:
OLD NEW
18.9.101 18.15.201 DETERMINATION OF WHEN GASOLINE, SPECIAL FUEL, OR AVIATION FUEL DISTRIBUTED
18.9.102 18.15.202 DISTRIBUTOR'S BOND
18.9.103 18.15.203 DISTRIBUTOR'S STATEMENTS
18.9.104 18.15.204 DISTRIBUTOR'S RECORDS
18.9.105 18.15.205 DISTRIBUTOR'S INVOICE
18.9.108 18.15.210 WHOLESALE DISTRIBUTOR
18.9.109 18.15.211 WHOLESALE DISTRIBUTOR'S OBLIGATIONS
18.9.111 18.15.217 ETHANOL-BLENDED GASOLINE BLENDERS
18.9.116 18.15.225 INCIDENCE OF THE FUEL TAX
18.9.117 18.15.226 DISTRIBUTOR – SUPPORTING DOCUMENTATION FOR BAD DEBT CREDIT
18.9.118 18.15.227 PREPAYMENT OF MOTOR FUEL TAXES
18.9.201 18.15.301 INTRASTATE FUEL DELIVERIES
18.9.202 18.15.302 EXPORT DELIVERIES
18.9.203 18.15.303 IMPORT DELIVERIES
18.9.204 18.15.304 BLENDING STOCKS
18.9.205 18.15.305 EXEMPTION - U.S. AND OTHER STATES
18.9.302 18.15.401 SELLER'S INVOICE
18.9.303 18.15.402 FILING INVOICES
18.9.306 18.15.408 REFUND PERCENTAGES FOR PTO OR AUXILIARY ENGINES
18.9.311 18.15.409 LOST OR DESTROYED GASOLINE, SPECIAL FUEL, OR AVIATION FUEL
18.9.312 18.15.410 GASOLINE, SPECIAL FUEL, OR AVIATION FUEL LOST FROM STORAGE
18.9.321 18.15.411 PROCESSING CLAIMS FOR REFUNDS
18.9.326 18.15.412 AGRICULTURAL USE FUEL TAX REFUND
18.9.401 18.15.218 TREATMENT OF ETHANOL-BLENDED GASOLINE
18.9.403 18.15.219 ETHANOL CONTENT
18.9.501 18.15.701 ETHANOL DISTRIBUTORS
18.9.703 18.15.103 PAYMENT APPLICATION
18.9.705 18.15.111 LATE FILE AND PAY PENALTIES WHEN FILING ELECTRONICALLY
18.10.103 18.15.118 DETERMINATION OF PUBLIC ROADS AND HIGHWAYS
18.10.104 18.15.119 LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS
18.10.105 18.15.120 WHAT CONSTITUTES SPECIAL FUEL
18.10.108 18.15.501 ESTIMATE OF DIESEL POWERED VEHICLES SUPPLY TANKS
18.10.110 18.15.502 OFF-HIGHWAY VEHICLE/EQUIPMENT
18.10.111 18.15.503 DYED SPECIAL FUEL ALLOWANCE
18.10.112 18.15.504 DYED SPECIAL FUEL
18.10.121 18.15.602 QUARTERLY REPORTS - TAX PAYMENT
18.10.124 18.15.603 IFTA LICENSE BOND REQUIREMENT
18.10.125 18.15.604 IFTA REINSTATEMENT FEE
18.10.313 18.15.610 TERMINATION OF AN IFTA LICENSE
18.10.314 18.15.611 CONFISCATION OF CERTAIN LICENSE COPIES
18.10.324 18.15.612 FAILURE TO MAINTAIN RECORDS
18.10.406 18.15.418 CARDTROL COMPLIANCE AND ADMINISTRATION
18.10.407 18.15.419 STATEMENT FOR KEYLOCK CARDTROL REPORTING
18.11.102 18.15.126 SEIZING IMPROPERLY IMPORTED FUELS
18.11.103 18.15.127 NOTIFICATION OF SEIZURE OF FUEL
18.11.104 18.15.128 CONDUCT OF HEARING FOR CLAIM OR TITLE TO SEIZED FUEL
18.11.105 18.15.129 DETERMINATION OF WHOLESALE PRICE OF FUEL
18.11.106 18.15.130 CONTRACTING FOR PURCHASE OF SEIZED FUEL
4. The department has transferred the following rules as proposed:
OLD NEW
18.9.603 18.15.702 PROCESSING OF THE TAX INCENTIVE
PAYMENT
18.9.605 18.15.703 OFFSETS
18.9.606 18.15.710 QUARTERLY REPORTS
18.9.607 18.15.711 CANCELLATION OR DENIAL OF
LICENSE
18.9.608 18.15.712 USE OF MONTANA PRODUCTS
18.9.701 18.15.102 WAIVER OF MOTOR FUEL PENALTIES
18.10.106 18.15.601 IFTA AGREEMENT
18.10.503 18.15.801 CNG AND LPG DEALER LICENSE
18.10.504 18.15.802 QUARTERLY TAX RETURNS
18.10.505 18.15.803 DEALER RECORDS – AUDIT
18.10.506 18.15.804 DEALER INVOICES
18.10.507 18.15.805 CNG OR LPG DEALER'S BOND
5. The department has repealed the following rules as proposed:
18.9.112 DEFINITIONS
18.9.325 DEFINITIONS
18.9.402 AGRICULTURAL PRODUCTS
18.9.601 INTENT
18.9.602 DEFINITIONS
18.9.704 DEFINITIONS
18.10.107 DEFINITIONS
18.10.201 CERTAIN FEDERALLY OWNED ROADS
18.10.202 OFF-ROAD USAGE
18.10.301 PERMIT REQUIRED
18.10.302 PERMIT DETAILS
18.10.321 REQUIRED RECORDS – AUDITS
18.10.322 RECORDS WHEN BULK STORAGE INVOLVED
18.10.323 TRIP AND FUEL CONSUMPTION RECORDS
18.10.404 SELLER INVOICES
18.11.101 DEFINITIONS
6. The department received one comment. A summary of the comment received and the department's response is as follows:
COMMENT #1: One comment was received stating the proposed rules accurately reflect the intent of HB 60 and HB 99 that were passed by the 2015 Legislature. The comment stated the combining of the previously separate chapters on gasoline license tax and special fuel tax provides for consistency and simplifies the use of the statutes.
RESPONSE #1: The department acknowledges receipt of the comment in support and appreciates all public participation in the rulemaking process.
/s/ Carol Grell Morris /s/ Michael T. Tooley
Carol Grell Morris Michael T. Tooley
Rule Reviewer Director
Department of Transportation
Certified to the Secretary of State October 3, 2016.