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| Rule: 18.15.227 | Prev Up Next | |
| Rule Title: PREPAYMENT OF MOTOR FUEL TAXES | ||
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| Department: | TRANSPORTATION | |
| Chapter: | MOTOR FUELS TAX | |
| Subchapter: | Distributor's License Tax | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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18.15.227 PREPAYMENT OF MOTOR FUEL TAXES (1) A licensed distributor may overpay its known motor fuel tax liability. The overpayment must be designated as such by the distributor. The credit balance created by the overpayment will apply to future tax deficiencies if the gasoline, special fuel, or aviation fuel is reported and tax is paid within 30 days of the due date. History: 15-70-104, MCA; IMP, 15-70-417, MCA; NEW, 1989 MAR p. 2068, Eff. 12/8/89; AMD, 1991 MAR p. 468, Eff. 4/12/91; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS & AMD from ARM 18.9.118, 2016 MAR p. 1849, Eff. 10/15/16. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 18-161 | 10/15/2016 | Current | History: 15-70-104, MCA; IMP, 15-70-417, MCA; NEW, 1989 MAR p. 2068, Eff. 12/8/89; AMD, 1991 MAR p. 468, Eff. 4/12/91; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS & AMD from ARM 18.9.118, 2016 MAR p. 1849, Eff. 10/15/16. |
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