18.15.702    PROCESSING OF THE TAX INCENTIVE PAYMENT

(1) The ethanol distributor shall make one application, on forms available from the administration division, for the payment of the tax incentive to the division not later than the 25th day of the calendar month following the month or months during which the ethanol was sold and delivered to the ethanol-blended gasoline dealer or ethanol purchaser. The ethanol distributor may not submit more than one application during a month. If ethanol is omitted from one month's application, it may be applied for in the application for a subsequent month.

(2) The application must be accompanied by the original or a copy of the production records and invoices for all the ethanol for which the ethanol distributor is applying for the tax incentive payment.

(3) The application must contain:

(a) the name of the ethanol distributor;

(b) the license number of the ethanol distributor;

(c) the total number of gallons of ethanol manufactured, exported, or imported by the distributor during the preceding calendar month;

(d) the name of each ethanol-blended gasoline dealer to whom the ethanol was sold;

(e) the gasoline distributor license number of the ethanol-blended gasoline dealer;

(f) the number of gallons of ethanol sold to each dealer or purchaser; and

(g) the date and the place the ethanol was blended with gasoline to produce ethanol-blended gasoline.

(4) If the application includes ethanol which was exported from Montana prior to being blended with gasoline to produce ethanol-blended gasoline, the application must be accompanied by a certificate of blending from the ethanol purchaser on a form which is furnished by the division. The certificate must be completed and signed by the out-of-state ethanol purchaser and must include:

(a) the license number or numbers, if any, of the purchaser in the state or states where the ethanol-blended gasoline was distributed;

(b) the address and telephone number of the ethanol purchaser;

(c) the number of gallons of ethanol-blended gasoline which were produced by the purchaser from the ethanol which was produced in Montana;

(d) the statement that the ethanol was blended with gasoline at a ratio of at least one gallon of ethanol to nine gallons of gasoline; and

(e) the name, license number, and address of the person who actually blended the ethanol with gasoline and the number of gallons of ethanol-blended gasoline which was produced if he is not the ethanol purchaser.

(5) The application must be sent to:

Administration Division

Department of Transportation

2701 Prospect

P.O. Box 201001

Helena, MT 59620-1001

(6) If the information on the ethanol tax incentive payment application by the ethanol distributor does not match the information on the gasoline distributor's report or other information supplied to the division, the division will withhold payment of the ethanol tax incentive until such time as the division can determine the accuracy of the ethanol tax incentive application.

(7) The report may include an application for refund of the basic gasoline license tax on gasoline which was used to denature ethanol. The application for refund shall include:

(a) the gallons of ethanol which were denatured by the ethanol distributors;

(b) gallons of gasoline used in denaturing; and

(c) the total amount of refund of gasoline tax per gallon pursuant to 15-70-521, MCA.

(8) Original bills of lading, or invoices, or copies shall be attached to each report which contains an application for refund of the basic gasoline license tax on gasoline which was used to denature ethanol.

History: 15-70-104, 15-70-522, MCA; IMP, 15-70-522, MCA; NEW, 1985 MAR p. 173, Eff. 2/15/85; AMD, 1985 MAR p. 1247, Eff. 8/30/85; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1998 MAR p. 3113, Eff. 11/20/98; AMD, 2010 MAR p. 2815, Eff. 12/10/10; TRANS from ARM 18.9.603, 2016 MAR p. 1849, Eff. 10/15/16.