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This is an obsolete version of the rule. Please click on the rule number to view the current version.

18.15.119    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, 15-70-401, 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; TRANS & AMD from ARM 18.10.104, 2016 MAR p. 1849, Eff. 10/15/16.

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