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Rule: 18.15.408 Prev     Up     Next    
Rule Title: REFUND PERCENTAGES FOR PTO OR AUXILIARY ENGINES
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Department: TRANSPORTATION
Chapter: MOTOR FUELS TAX
Subchapter: Refunds of Gasoline and Special Fuel Tax
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):
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18.15.408    REFUND PERCENTAGES FOR PTO OR AUXILIARY ENGINES

(1) The following percentages are allowed for the refund of gasoline or special fuel used in operating a PTO or auxiliary engines when the above records are maintained. The amounts are specified as a percentage of the total taxable fuel used by the vehicle. Work performed in accordance with 15-70-403(6) or (7), MCA, is not eligible for a refund. The percentages are:

  

     Water and oil well drilling rigs                        80%
     Cement mixing/concrete pumping trucks                   30%
     Sanitation/garbage trucks/septic pumpers                30%
     Sewer cleaning/jet vactor            30%
     Super suckers                                           30%
     Fire trucks                                             30%
     Mobile cranes                                           30%
     Line truck with digger/aerial lift             25%
     Refrigeration trucks                                    25%
     Sweeper trucks (must be motor vehicle) 25%
     Self loaders/boom truck (i.e., logging trucks) 20%
     Truck with hydraulic winch 20%
     Wrecker                                                 20%
     Semi-wrecker                                            20%
     Service truck with jack hammer/drill/crane              20%
     Oil and water well service trucks                       20%
     Bulk feed truck                                         20%
     Dump trailer trucks                                     20%
     Dump trucks                                             20%
     Hot asphalt distribution truck                          20%
     Leaf truck                                              20%
     Pneumatic tank truck                                    20%
     Salt spreader on dump truck 20%
     Seeder truck                                            20%
     Snow plow                                               20%
     Spray truck                                             20%
     Tank transport                                          20%
     Tank trucks                                             20%
     Car carrier with hydraulic winch                        10%
     Carpet cleaning van                                     10%
     All others, including auxiliary engines               
       under 15 horsepower  7.5%

History: 15-70-104, MCA; IMP, 15-70-426, MCA; NEW, 1996 MAR p. 913, Eff. 4/5/96; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS & AMD from ARM 18.9.306, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2020 MAR p. 2238, Eff. 12/12/20.

 

 
MAR Notices Effective From Effective To History Notes
18-183 12/12/2020 Current History: 15-70-104, MCA; IMP, 15-70-426, MCA; NEW, 1996 MAR p. 913, Eff. 4/5/96; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS & AMD from ARM 18.9.306, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2020 MAR p. 2238, Eff. 12/12/20.
18-161 10/15/2016 12/12/2020 History: 15-70-104, MCA; IMP, 15-70-426, MCA; NEW, 1996 MAR p. 913, Eff. 4/5/96; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS & AMD from ARM 18.9.306, 2016 MAR p. 1849, Eff. 10/15/16.
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