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18.10.104    LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS

(1) Special fuel, as referred to in Title 15, chapter 70, MCA, must be taxed when consumed in the operation of a motor vehicle upon public roads or the rights-of-way of which are owned by the state, county, municipality, or other governmental agency regardless of who performs the maintenance thereon.

History: 15-70-104, MCA; IMP, 15-70-301, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2010 MAR p. 2814, Eff. 12/10/10.
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