| HOME | SEARCH | ABOUT US | CONTACT US | HELP | ||
 |
 |
|
|
| Rule: 18.15.305 | Prev Up Next | |
| Rule Title: EXEMPTION - U.S. AND OTHER STATES | ||
|
|
Add to Favorites |
| Department: | TRANSPORTATION | |
| Chapter: | MOTOR FUELS TAX | |
| Subchapter: | Exemptions From Distributor's License Tax | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
| Printer Friendly Version |
|
18.15.305 EXEMPTION - U.S. AND OTHER STATES (1) Licensed distributors making sales of gasoline, special fuel, or aviation fuel, to the United States government or a state entity FOB rack for use by the purchaser out of the state of Montana must report the sale as a credit to the amount of gasoline, special fuel, or aviation fuel distributed on the distributor's monthly statement as an export required by 15-70-410, MCA.�� � History: 15-70-104, MCA; IMP, 15-70-403, 15-70-410, MCA; NEW, 1990 MAR p. 1717, Eff. 8/31/90; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2010 MAR p. 2814, Eff. 12/10/10; TRANS & AMD from ARM 18.9.205, 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, 15-70-403, 15-70-410, MCA; NEW, 1990 MAR p. 1717, Eff. 8/31/90; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2010 MAR p. 2814, Eff. 12/10/10; TRANS & AMD from ARM 18.9.205, 2016 MAR p. 1849, Eff. 10/15/16. |
A directory of state agencies is available online at http://www.mt.gov/govt/agencylisting.asp.
For questions about the organization of the ARM or this web site, contact [email protected].
