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18.9.201    INTRASTATE FUEL DELIVERIES

(1) Credit from gasoline, special fuel, or aviation fuel tax may be claimed on the statement provided for in ARM 18.9.103 for deliveries in this state to another distributor.

History: Sec. 15-70-104 MCA; IMP, Sec. 15-70-204 and 15-70-343 MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96.
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