(1) The price the department charges a contracted licensed distributor for seized fuel shall be no less than the wholesale price as determined by this rule.

(2) The wholesale price of seized fuel shall be determined by averaging the price of fuel from three major refineries in the state of Montana on the day the fuel was seized.

(3) If the load of seized fuel contains more than one type of fuel, an average price will be determined for each type of fuel seized and the total values of each type of fuel will be added together to determine the wholesale value of the load of fuel.