# Montana HB 351: Clarify point of taxation for gasoline and special fuels taxes

Montana HB 351, Clarify point of taxation for gasoline and special fuels taxes, is a 69th Legislature, Regular Session (2025) House bill sponsored by Courtenay Sprunger (Republican); status signed, last action 2025-05-08 (Chapter Number Assigned); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/MT-HB351-2025
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Montana HB 351
- State: Montana
- Session: 69th Legislature, Regular Session (2025)
- Title: Clarify point of taxation for gasoline and special fuels taxes
- Status: signed
- Chamber: House
- Introduced: 2025-01-30
- Last action: 2025-05-08, Chapter Number Assigned
- Sponsor: Courtenay Sprunger (Republican)
- Cosponsors: 2
- Subjects: Taxation, Taxation--Fuels
- Touches household money: yes
- Roll calls: 4 (297 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Higher security for fuel distributors: cost, high. Beginning July 1, 2026, fuel distributors must apply for a license and post security before doing business. The department sets the amount, up to twice the distributor’s estimated monthly Montana fuel tax. Importers and exporters must post at least $25,000. The department issues a nonassignable lic…
- Who owes Montana fuel tax: cost, medium. Beginning July 1, 2026, the law clarifies who owes Montana fuel tax. Fuel taken from a refinery or terminal is taxed to the owner before withdrawal. When fuel is shipped to a licensed distributor, the first licensed distributor on the bill of lading is liable. Imported fuel, unless stored at a refi…

## Sponsors and cosponsors

- Sponsor: Courtenay Sprunger (Republican), House
- Cosponsor: Gregg Hunter (Republican), Senate
- Cosponsor: Josh Kassmier (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-11 | Senate | Do Concur | pass | 48 | 0 |   |
| 2025-04-10 | Senate | Do Concur | pass | 50 | 0 |   |
| 2025-02-11 | House | Do Pass | pass | 99 | 0 |   |
| 2025-02-10 | House | Do Pass | pass | 100 | 0 |   |

## Actions (28)

- 2025-05-08: Chapter Number Assigned (House)
- 2025-05-05: Signed by Governor (House)
- 2025-04-25: Transmitted to Governor (House)
- 2025-04-25: Signed by President (Senate)
- 2025-04-23: Signed by Speaker (House)
- 2025-04-15: Returned from Enrolling (House)
- 2025-04-15: Sent to Enrolling (House)
- 2025-04-11: Returned to House (Senate)
- 2025-04-11: 3rd Reading (Senate)
- 2025-04-10: 2nd Reading (Senate)
- 2025-03-27: Committee Report (Senate)
- 2025-03-26: Committee Executive Action (Senate)
- 2025-03-18: Hearing (Senate)
- 2025-02-20: Referred to Committee (Senate)
- 2025-02-12: 1st Reading (Senate)
- 2025-02-11: 3rd Reading (House)
- 2025-02-10: 2nd Reading (House)
- 2025-02-06: Committee Report (House)
- 2025-02-06: Fiscal Note Printed (House)
- 2025-02-06: Fiscal Note Signed (House)
- 2025-02-05: Committee Executive Action (House)
- 2025-02-05: Committee Executive Action (House)
- 2025-02-04: Fiscal Note Received (House)
- 2025-01-30: Hearing (House)
- 2025-01-30: 1st Reading (House)
- 2025-01-30: Referred to Committee (House)
- 2025-01-30: Fiscal Note Requested (House)
- 2025-01-30: Introduced (House)

## Bill text

- Enrolled, 2025-04-15: [PDF](https://docs.legmt.gov/download-ticket?ticketId=ffba3b6c-d297-400f-83b4-18c2118bb2a3)
- Introduced, 2025-01-30: [PDF](https://docs.legmt.gov/download-ticket?ticketId=06815ded-3a07-4025-8a43-392d7420f92c)

## Related bills

- SB 437: Revise definition of sex in Montana law (signed)
- HB 831: Increase elderly homeowner and renter income tax credit (vetoed)
- HB 628: Revise early literacy targeted intervention laws (vetoed)
- SB 410: Provide for Montana genomic security act (vetoed)
- SB 422: Generally revise laws relating to insurance coverage relating to cancer (vetoed)
- SB 424: Revising the disabled veteran property tax assistance program (vetoed)

## Sources
- [Enrolled (PDF)](https://docs.legmt.gov/download-ticket?ticketId=ffba3b6c-d297-400f-83b4-18c2118bb2a3)
- [Introduced (PDF)](https://docs.legmt.gov/download-ticket?ticketId=06815ded-3a07-4025-8a43-392d7420f92c)

## Related
- [SB 437: Revise definition of sex in Montana law](https://policyrisk.com/state-bill/MT-SB437-2025)
- [HB 831: Increase elderly homeowner and renter income tax credit](https://policyrisk.com/state-bill/MT-HB831-2025)
- [HB 628: Revise early literacy targeted intervention laws](https://policyrisk.com/state-bill/MT-HB628-2025)
- [SB 410: Provide for Montana genomic security act](https://policyrisk.com/state-bill/MT-SB410-2025)
- [SB 422: Generally revise laws relating to insurance coverage relating to cancer](https://policyrisk.com/state-bill/MT-SB422-2025)
- [SB 424: Revising the disabled veteran property tax assistance program](https://policyrisk.com/state-bill/MT-SB424-2025)
- [Montana bills](https://policyrisk.com/states/montana/bills)
- [Montana state hub](https://policyrisk.com/states/montana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MT-HB351-2025 (as of 2026-10-12).