Montana Administrative Code

18.13.505 RECONSIDERATION OF BOARD DECISIONS ON PAVEMENT PRESERVATION GRANTS (REPEALED) Authorizing statute(s): 67-2-102, MCA Implementing statute(s): 67-1-301, 67-1-304, MCA History: NEW, 2006 MAR p. 81, Eff. 1/13/06; REP, 2019 MAR p. 1525, Eff. 9/7/19.

18.14.201 DEFINITIONS For the purpose of this subchapter, the following definitions apply: "Commission" means the Transportation Commission provided for in 2-15-2502, MCA. "Department" means the Department of Transportation provided for in Title 2, chapter 15, part 25, MCA. "Loca…

18.14.202 ADVISORY COUNCIL (REPEALED) (REPEALED) Authorizing statute(s): 60-2-602, MCA Implementing statute(s): 60-2-601, 60-2-602, MCA History: NEW, 2005 MAR p. 93, Eff. 1/14/05; REP, 2025 MAR, Notice No. 2025-232, Eff. 11/8/25.

18.14.203 MONTANA SCENIC-HISTORIC BYWAYS Montana's scenic-historic byways program will have two tiers of designation: Improved and paved roads that accommodate two-wheel drive vehicles would be designated as Montana byways. Less improved roads that may require four-wheel drive or…

18.14.204 SCENIC-HISTORIC BYWAY NOMINATION In order for a roadway to be nominated as a scenic-historic byway, local government or tribal government must prepare an application that follows the rules and procedures provided by the Montana department of transportation by the date s…

18.14.205 REQUIREMENTS OF SCENIC-HISTORIC BYWAY DESIGNATION The commission may designate roads to be included as part of the programs and may add or delete roads from the program. The commission may not designate a road as a scenic-historic byway without the concurrence of the af…

18.14.207 NOMINATION OF MONTANA STATE BYWAY DESIGNATIONS FOR NATIONAL DESIGNATION Once a road is designated and signed as a Montana scenic-historic byway, local government or tribal government officials can nominate the road for designation as a national scenic byway or all-Ameri…

18.14.208 REMOVAL OF MONTANA STATE BYWAY DESIGNATION The two circumstances that allow for a scenic-historic byway to be removed from designation are: voluntary removal when local government or tribal government no longer wants its designation; and nonconformance removal when the …

18.14.301 DEFINITIONS For the purposes of this subchapter and administering the Emergency Medical Service Providers Grant Program, and unless the context expressly indicates otherwise, the following definitions apply: "Emergency situation" means a documented emergency as determin…

18.14.302 CRITERIA FOR REVIEW An application for a grant to acquire or lease an ambulance or emergency response vehicles or equipment funds must include a statement indicating how the emergency medical service meets the following criteria. A proposed budget must be submitted with…

18.14.303 REASONS FOR NOT ALLOWING A GRANT The allowable reasons for not awarding a grant are: ineligible applicant or application; higher scoring applicants receive funding; lack of remaining funding; failure to provide the 10% match; or granting authority ends. Any applicant ma…

18.14.304 EMERGENCY FUND An emergency fund of up to 5% shall be made available on an annual basis. Awards will only be made based on the emergency situation as provided in the definitions. Authorizing statute(s): 61-2-506, MCA Implementing statute(s): 61-2-506, 61-2-507, MCA Hist…

18.14.305 ACQUISITION OF CAPITAL AND REPORTING REQUIREMENTS Grant recipients must use the ambulance specifications for emergency medical services found in ARM Title 37, chapter 104, subchapter 3. Successful applicants must report on various accounting or data items as required by…

18.15.101 DEFINITIONS The following definitions apply in this chapter: "Act" means the "Ethanol Tax Incentive and Administration Act," Title 15, chapter 70, part 5, MCA. "Alternative fuel" means a gas, liquid, or other fuel as defined in 15-70-701, MCA. "Alternative fuel dealer" …

18.15.102 MOTOR FUEL TAX INTEREST NOT WAIVED Interest on any motor fuel taxes that are paid late will not be waived or suspended. Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-417, MCA History: NEW, 1999 MAR p. 513, Eff. 3/26/99; AMD, 2014 MAR p. 968, Eff.…

18.15.103 PAYMENT APPLICATION Partial payments for a customer's tax liability, including credits, apply as directed by the customer as to account type, period, or otherwise. If customer direction is not provided, the payment is applied in full to the oldest period first in the fo…

18.15.104 NOTICES - REVIEW - HEARING The department shall issue a notice to a taxpayer as follows: an assessment notice, stating an amount owed to the department; notice of intent to revoke or suspend, stating any violation of fuel tax or International Registration Plan statutes …

18.15.108 COORDINATION OF TAX RETURN WITH PAYMENT OF TAX BY EFT To ensure proper receipt and credit of tax return and payment of tax, the department shall assign a unique license number to each taxpayer account based upon the taxpayer identification number provided to the departm…

18.15.109 ELECTRONIC FILING STANDARDS AND METHODS The department shall adopt the Federation of Tax Administrators (FTA), Motor Fuels Tax Section; Uniformity Project standards to receive electronic funds transfer messages, and electronic data interchange which allows receipt of fi…

18.15.110 ELECTRONIC FUNDS TRANSFER A taxpayer licensed under 15-70-402, MCA, may pay electronically by either Automated Clearing House (ACH) credit or ACH debit, and may change methods with no restriction by the department. A taxpayer must provide the department reasonable time …

18.15.111 LATE FILE AND PAY PENALTIES WHEN FILING ELECTRONICALLY An electronic payment is considered late and is subject to the penalties under 15-70-121 and 15-70-417, MCA, when it is not received by the state's designated depository by 11:59 p.m. on the day that it is due as re…

18.15.117 DEPARTMENT DETERMINATION OF COST EFFECTIVENESS FOR ACCOUNT WRITE-OFF The department may write-off any tax, penalty, or interest, when the department determines it is no longer cost effective to attempt further collection. The reason for the write-off must be documented …

18.15.118 DETERMINATION OF PUBLIC ROADS AND HIGHWAYS Streets, roads, highways, alleys, county roads, county gravel roads, forest service roads (except forest service development roads) and their related structures are accepted as public roads as defined in 15-70-401, MCA. A publi…

18.15.119 LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS Gasoline and special fuel, as referred to in Title 15, chapter 70, MCA, must be taxed when consumed in the operation of a motor vehicle upon public roads or the rights-of-way of which are owned by the state, county, munic…

18.15.120 WHAT CONSTITUTES SPECIAL FUEL (REPEALED) Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-401, MCA History: Eff. 12/31/72; AMD, 1984 MAR p. 1632, Eff. 11/16/84; AMD, 1985 MAR p. 1636, Eff. 11/1/85; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff…

18.15.126 SEIZING IMPROPERLY IMPORTED FUELS If an MCS officer determines that the transporter, consignor, or consignee is not a licensed fuel distributor in the state of Montana, and the transporter, consignor, or consignee is listed on the warning list, the MCS officer shall iss…

18.15.127 NOTIFICATION OF SEIZURE OF FUEL The department shall notify the transporter, consignor, and consignee in writing by certified mail within 48 hours of seizure that a load of fuel has been seized. Any transporter, consignor, and/or consignee with a claim to interest or ti…

18.15.128 CONDUCT OF HEARING FOR CLAIM OR TITLE TO SEIZED FUEL Upon receipt of a timely filed claim or request for hearing, the department shall schedule a hearing at department headquarters in Helena, Montana, or to be held by telephone, within five working days of the receipt o…

18.15.129 DETERMINATION OF WHOLESALE PRICE OF FUEL The price the department charges a contracted licensed distributor for seized fuel shall be no less than the wholesale price as determined by this rule. The wholesale price of seized fuel shall be determined by averaging the pric…

18.15.130 CONTRACTING FOR PURCHASE OF SEIZED FUEL The department's purchasing bureau shall contract for the purchase and disposition of seized fuel. The following requirements shall be included in any contract for the purchase and disposition of seized fuel: The distributor must …

18.15.201 DETERMINATION OF WHEN GASOLINE, SPECIAL FUEL, OR AVIATION FUEL DISTRIBUTED When gasoline, special fuel, or aviation fuel is withdrawn from a refinery or pipeline terminal in this state, the gasoline, special fuel, or aviation fuel shall be deemed to be distributed by th…

18.15.202 DISTRIBUTOR'S BOND Gasoline, special fuel, or aviation fuel distributors must furnish the Department of Transportation a corporate surety bond executed by the distributor as principal with a corporate surety authorized to transact business in this state or other collate…

18.15.203 DISTRIBUTOR'S STATEMENTS Every distributor must file a monthly distributor's license tax report, on a form furnished by the department within the time prescribed by 15-70-410, MCA. Supporting detail schedules on forms furnished by the department must accompany the distr…

18.15.204 DISTRIBUTOR'S RECORDS Every distributor importing, manufacturing, refining, dealing in, transporting, or storing fuel in this state must maintain and keep records, receipts, invoices, including electronic format data, and other pertinent papers the department requires. …

18.15.205 DISTRIBUTOR'S INVOICE Except as provided in (2), any distributor who sells and delivers gasoline, special fuel, or aviation fuel in this state must issue an original invoice at the time of delivery to the purchaser. Each invoice must contain the following: a preprinted …

18.15.210 WHOLESALE DISTRIBUTOR As used in these rules, the term "wholesale distributor" and "wholesale distribution" includes any person who: purchases gasoline, special fuel, or aviation fuel and subsequently sells and delivers the gasoline, special fuel, or aviation fuel to re…

18.15.211 WHOLESALE DISTRIBUTOR'S OBLIGATIONS A wholesale distributor must comply with all the laws, rules, and other obligations which are imposed on a "distributor" of gasoline, special fuel, or aviation fuel. Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-7…

18.15.217 ETHANOL-BLENDED GASOLINE BLENDERS Pursuant to 15-70-401, MCA, a person who blends ethanol with gasoline to produce ethanol-blended gasoline is a "distributor" if no tax has been paid on the ethanol or gasoline blended to produce ethanol-blended gasoline. As a distributo…

18.15.218 TREATMENT OF ETHANOL-BLENDED GASOLINE For the purposes of Title 15, chapter 70, MCA, reference to gasoline includes ethanol-blended gasoline (regardless of where produced and how produced). Gasoline and ethanol-blended gasoline are taxed at the rate specified in 15-70-4…

18.15.219 ETHANOL CONTENT A product consisting of 100% anhydrous ethanol is not considered to be ethanol-blended gasoline. Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-401, MCA History: NEW, 1980 MAR p. 972, Eff. 3/14/80; TRANS, from Dept. of Revenue, Ch.…

18.15.225 INCIDENCE OF THE FUEL TAX The incidence of the distributor's license tax is on the distributor and not on the user. Fuel is not exempt from taxation because the ultimate user or consumer is an agency of the United States government, including the United States armed for…

18.15.226 DISTRIBUTOR - SUPPORTING DOCUMENTATION FOR BAD DEBT CREDIT A credit claim for taxes paid on accounts for which the distributor received no compensation must accompany documents or copies of documents showing the accounts were worthless and claimed as bad debts on the di…

18.15.227 PREPAYMENT OF MOTOR FUEL TAXES 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, spec…

18.15.301 INTRASTATE FUEL DELIVERIES Credit from gasoline, special fuel, or aviation fuel tax may be claimed on the statement provided for in ARM 18.15.203 for deliveries in this state to another distributor. Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-4…

18.15.302 EXPORT DELIVERIES If the delivering distributor ships gasoline, special fuel, or aviation fuel to a Montana distributor at a point outside the state, the distributor may claim a credit by reason of export except as outlined in (3) below and must report the transaction t…

18.15.303 IMPORT DELIVERIES If a distributor ships gasoline, special fuel, or aviation fuel into Montana and delivers the fuel directly to another distributor before the fuel passes through the pipeline storage in this state, the delivering distributor must report the transaction…

18.15.304 BLENDING STOCKS Distributors may transfer casinghead or catalytic blending stocks to other licensed distributors without the payment of tax; provided these products will be used for blending purposes only and the blended product will be distributed as either gasoline or…

18.15.305 EXEMPTION - U.S. AND OTHER STATES 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 amou…

18.15.401 SELLER'S INVOICE Any person, who sells and delivers gasoline or special fuel to a purchaser on which a refund may be claimed, must issue an invoice at the time of delivery. Only one invoice may be issued for each delivery. If all information is not provided on the invoi…

18.15.402 FILING INVOICES No altered or corrected invoice will be accepted for refund purposes when errors occur. The original invoice must not be altered or corrected but must be voided and a new original invoice issued. All altered or corrected invoices must be marked void and …