18.15.218 TREATMENT OF ETHANOL-BLENDED GASOLINE
(1) For the purposes of Title 15, chapter 70, MCA, reference to gasoline includes ethanol-blended gasoline (regardless of where produced and how produced). Gasoline and ethanol-blended gasoline are taxed at the rate specified in 15-70-403, MCA.
History: 15-70-104, MCA; IMP, 15-70-401, 15-70-403, MCA; NEW, 1980 MAR p. 972, Eff. 3/14/80; AMD, 1983 MAR p. 997, Eff. 7/29/83; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 2010 MAR p. 2815, Eff. 12/10/10; TRANS & AMD from ARM 18.9.401, 2016 MAR p. 1849, Eff. 10/15/16.