Montana Administrative Code

18.15.408 REFUND PERCENTAGES FOR PTO OR AUXILIARY ENGINES 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 ta…

18.15.409 LOST OR DESTROYED GASOLINE, SPECIAL FUEL, OR AVIATION FUEL The department reserves the right to demand from a person claiming a refund under the provisions of 15-70-425, 15-70-426, 15-70-432, or 15-70-434, MCA, that positive proof be submitted of the exact amount of the…

18.15.410 GASOLINE, SPECIAL FUEL, OR AVIATION FUEL LOST FROM STORAGE In cases where gasoline, special fuel, or aviation fuel is placed into a storage tank or similar facility and the gasoline, special fuel, or aviation fuel is lost as a result of a leak in either the tank, the li…

18.15.411 PROCESSING CLAIMS FOR REFUNDS If any claim or any part of a claim is rejected, the department may, after investigation, require the claimant to file an amended statement or provide supporting documentation before action is taken under the following terms: Supporting doc…

18.15.412 AGRICULTURAL USE FUEL TAX REFUND The use of gasoline or special fuel by a person who earns income while engaged in the business of farming or ranching, which qualifies as agricultural use, may apply for a refund of the applicable tax on the gallons of gasoline or specia…

18.15.418 CARDTROL COMPLIANCE AND ADMINISTRATION A special fuel seller is responsible for payment of the tax on dyed special fuel dispensed through a cardtrol, keylock, or similar device from an unattended pump or dispensing unit if the seller knows the fuel is sold to a customer…

18.15.419 STATEMENT FOR KEYLOCK CARDTROL REPORTING Any seller who sells gasoline or special fuel to a purchaser through a keylock or cardtrol on which a refund may be claimed in accordance with 15-70-430, MCA, shall provide the purchaser with a statement of fuel purchased. The st…

18.15.501 ESTIMATE OF DIESEL POWERED VEHICLES SUPPLY TANKS When a diesel powered vehicle is found to have dyed fuel in the supply tank(s) and has been traveling on public roads, the department will assess the special fuels tax on each of the diesel powered vehicle's supply tank(s…

18.15.502 OFF-HIGHWAY VEHICLE/EQUIPMENT For the purpose of this rule, an "off-highway or off-road vehicle" is defined as a vehicle not designed to transport persons or property upon the public roads and highways of this state, including special mobile (SM) plated vehicles and veh…

18.15.503 DYED SPECIAL FUEL ALLOWANCE The department will allow the state of Montana, cities, counties, school districts, and federal and tribal governments to use dyed, low sulphur special fuel on the public roads if the following criteria are met: The vehicles are owned by a go…

18.15.504 DYED SPECIAL FUEL The department has adopted the following provisions relating to dye color and concentration requirements for tax-exempt diesel fuel, excluding buses and governmental vehicles. In Montana red dye will be used to identify all tax-exempt special fuel, reg…

18.15.601 IFTA AGREEMENT The department adopts and implements the International Fuel Tax Agreement (IFTA) as set forth in 15-70-121, MCA. Authorizing statute(s): 15-70-104, 15-70-121, MCA Implementing statute(s): 15-70-121, MCA History: NEW, 1999 MAR p. 645, Eff. 4/9/99; AMD, 200…

18.15.602 QUARTERLY REPORTS - TAX PAYMENT - REVOCATION Every special fuel user licensed under the International Fuel Tax Agreement (IFTA) pursuant to 15-70-121, MCA, must file with the department, on forms prescribed by the department, a report showing the amount of fuel used dur…

18.15.603 IFTA LICENSE BOND REQUIREMENT The department may require IFTA licensees, or others as determined by the department, who fail to timely file a fuel tax return(s) or timely pay fuel tax liability to post a bond equivalent to twice the licensee's estimated quarterly tax li…

18.15.604 IFTA REINSTATEMENT FEE (REPEALED) Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-121, MCA History: NEW, 2004 MAR p. 2278, Eff. 9/24/04; TRANS & AMD from ARM 18.10.125, 2016 MAR p. 1849, Eff. 10/15/16; REP, 2020 MAR p. 2238, Eff. 12/12/20.

18.15.610 TERMINATION OF AN IFTA LICENSE Upon ceasing operations in Montana, each special fuel user licensed under IFTA, shall: Submit a final return with the original license; Pay all tax, penalty, and interest due; Request cancellation of the IFTA license. Any attempt to use a …

18.15.611 CONFISCATION OF CERTAIN LICENSE COPIES A reproduced copy of an IFTA license that is not clear and legible is invalid and is subject to confiscation by motor carrier services division personnel, and authorized employees of the department. The person from whom the license…

18.15.612 FAILURE TO MAINTAIN RECORDS In the event a special fuel user fails to retain the required records for fuel used in internal combustion engines to produce materials used on taxable projects, the department shall use the industry standard or other available information fo…

18.15.701 ETHANOL DISTRIBUTORS It is the responsibility of the ethanol distributor, including anyone who imports ethanol, to collect and remit to the department the tax that is due on the ethanol pursuant to 15-70-403, MCA. Authorizing statute(s): 15-70-104, MCA Implementing stat…

18.15.702 PROCESSING OF THE TAX INCENTIVE PAYMENT 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…

18.15.703 OFFSETS The division shall offset against any ethanol tax incentive payments which are due under the act: any overpayment or unauthorized payment made on prior ethanol tax incentive applications; and any finally assessed tax due from the ethanol distributor under Title …

18.15.710 QUARTERLY REPORTS The department may require quarterly reports from the applicant to ensure ethanol implementation is on schedule. Authorizing statute(s): 15-70-104, 15-70-522, MCA Implementing statute(s): 15-70-512, 15-70-522, MCA History: NEW, 1998 MAR p. 3113, Eff. 1…

18.15.711 CANCELLATION OR DENIAL OF LICENSE The department may cancel or deny a license if it is discovered that the applicant has provided inaccurate information to the department. Authorizing statute(s): 15-70-104, 15-70-522, MCA Implementing statute(s): 15-70-511, 15-70-522, M…

18.15.712 USE OF MONTANA PRODUCTS The payment of the ethanol tax incentive will be based solely on the percentage of Montana products, including Montana wood or wood products, that are used in the production of anhydrous ethanol. Authorizing statute(s): 15-70-522, MCA Implementin…

18.15.801 ALTERNATIVE FUEL DEALER LICENSE A person may not act as an alternative fuel dealer in this state unless the person is a holder of a valid alternative fuel dealer license issued by the department. Every alternative fuel dealer must apply for and obtain an alternative fue…

18.15.802 QUARTERLY TAX RETURNS Every alternative fuel dealer must submit the quarterly tax return regardless of whether the alternative fuel dealer has distributed alternative fuel during the immediately preceding calendar quarter. Failure to file the tax return will be consider…

18.15.803 ALTERNATIVE FUEL DEALER RECORDS--AUDIT Every alternative fuel dealer shall maintain all records necessary to support their alternative fuel tax returns. The records must include: a record of alternative fuel receipts together with invoices, bills of lading, and other do…

18.15.804 DEALER INVOICES An invoice must be issued at the time of each fuel disbursement into the supply tank of a motor vehicle. Each invoice must include the date of sale and total number of gallons sold. Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-71…

18.15.805 ALTERNATIVE FUEL DEALER BOND If an alternative fuel dealer fails to file timely reports, they may be required to furnish the department a corporate surety bond or other collateral security or indemnity equivalent to twice the alternative fuel dealer's estimated quarterl…

18.15.901 DEFINITIONS The following definitions apply in this chapter: "Charging station operator" means a person, firm, general partnership, limited partnership, limited liability partnership, corporation, limited liability company, or other lawfully recognized business entity t…

18.15.902 ELECTRIC METER AS POINT OF TAX COLLECTION For purposes of administering this chapter, the public utility will assess, collect, and remit the tax due to the department as measured by the kilowatt hours delivered through the electric meter. Authorizing statute(s): 15-70-1…

18.15.903 ELECTRIC METERING For purposes of administering this chapter, the department will treat an electric meter serving a bank of charging stations as exclusively dedicated to the public charging station or public legacy charging station without regard for additional appurten…

18.15.904 QUARTERLY TAX RETURNS Pursuant to [Ch. 619, L. 2023, Section 5], the public utility must file a quarterly tax report on forms prescribed by the department, showing the amount of kilowatt hours used during the calendar quarter and the calculation of tax owed on the amoun…

18.16.101 DEFINITIONS (REPEALED) Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-127, 15-70-130, 60-2-225, MCA History: NEW, 2017 MAR p. 2278, Eff. 12/9/17; REP, 2023 MAR p. 706, Eff. 7/22/23.

18.16.102 ELIGIBILITY – ALLOCATION – MATCHING FUNDS (REPEALED) Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-127, 15-70-130, MCA History: NEW, 2017 MAR p. 2278, Eff. 12/9/17; REP, 2023 MAR p. 706, Eff. 7/22/23.

18.16.103 DISTRIBUTION TERMS AND CONDITIONS (REPEALED) Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-127, 15-70-130, 60-2-225, MCA History: NEW, 2017 MAR p. 2278, Eff. 12/9/17; REP, 2023 MAR p. 706, Eff. 7/22/23.

18.16.104 BARSAA MATCH FUNDS – ADMINISTRATION OF FEDERAL-AID PROJECTS (REPEALED) Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-130, MCA History: NEW, 2017 MAR p. 2278, Eff. 12/9/17; REP, 2023 MAR p. 706, Eff. 7/22/23.

18.16.105 DISTRIBUTION REQUEST PROCESS – DEADLINES (REPEALED) Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-127, 15-70-130, MCA History: NEW, 2017 MAR p. 2278, Eff. 12/9/17; REP, 2023 MAR p. 706, Eff. 7/22/23.

18.16.106 RESTRICTED ASSET ACCOUNT – OBLIGATION OF FUNDS (REPEALED) Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-127, 15-70-130, MCA History: NEW, 2017 MAR p. 2278, Eff. 12/9/17; REP, 2023 MAR p. 706, Eff. 7/22/23.

18.16.107 RESERVATION OF ALLOCATED FUNDS (REPEALED) Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 15-70-127, 15-70-130, MCA History: NEW, 2017 MAR p. 2278, Eff. 12/9/17; REP, 2023 MAR p. 706, Eff. 7/22/23.

18.16.108 ANNUAL REPORT (REPEALED) Authorizing statute(s): 15-70-104, MCA Implementing statute(s): 60-2-225, MCA History: NEW, 2017 MAR p. 2278, Eff. 12/9/17; REP, 2023 MAR p. 706, Eff. 7/22/23.

18.2.101 MODEL PROCEDURAL RULES The Department of Transportation adopts and incorporates by reference the Attorney General's right of participation procedural rules ARM 1.3.101 and 1.3.102; the Attorney General's organizational and procedural rules ARM 1.3.201 through 1.3.233; an…

18.2.102 CONTESTED CASES, HEARING The contested case hearing shall be conducted before the decision-making authority of the agency or a hearing officer designated in accordance with ARM 1.3.218. The presiding officer must ensure that all parties are afforded an opportunity to res…

18.2.103 CONTESTED CASES, RECORD The record in a contested case must include: all pleadings, motions, and rulings; all evidence, either written or oral, received, or considered by the presiding officer; a statement of matters officially noticed; questions and offers of proof, obj…

18.2.104 GENERAL RULES, REPRESENTATION A person appearing before the agency has the right to be accompanied, represented, and advised by a licensed attorney. The agency shall advise a party to a contested case of the right to legal counsel. A corporation, partnership, limited lia…

18.2.105 MOTIONS FOR SUMMARY JUDGMENT Any party may move, with or without supporting affidavits, for summary judgment in the party's favor upon all or some of the contested issues in any proceeding that comes before the department. A motion for summary judgment may be granted if …

18.2.106 TIME COMPUTATION Time computation shall be governed by Rule 6(a) and 6(e), Mont. R. Civ. P. Authorizing statute(s): 2-4-201, MCA Implementing statute(s): 2-4-201, MCA History: NEW, 2010 MAR p. 1731, Eff. 7/30/10.

18.2.107 INFORMAL DISPOSITION OBJECTIONS, PETITION FOR JUDICIAL REVIEW A party to an informal proceeding who is dissatisfied with a proposed decision may file written objections but is not entitled to oral argument before the agency decision maker. Written objections must be file…

18.2.113 EMPLOYEE GRIEVANCE PROCEDURES The Department of Transportation adopts and incorporates by reference the Department of Administration's employee grievance procedural rules ARM 2.21.8010 through 2.21.8030. Department of Transportation employees who have attained permanent …

18.2.201 POLICY STATEMENT CONCERNING MEPA RULES (IS HEREBY REPEALED) Authorizing statute(s): 75-1-201, 2-4-103, 2-4-201, and 2-4-202, MCA Implementing statute(s): 75-1-201, 2-4-103, 2-4-201, and 2-4-202, MCA History: NEW, Eff. 1/4/77; REP, 1988 MAR p. 2692, Eff. 12/23/88.