Determination Of Highway Use

Mont. Code Ann. § 15-70-431, under Gasoline and Special Fuel Tax.

Mont. Code Ann. § 15-70-431

Highway use for each vehicle is determined by dividing the rate of the average miles per gallon into the number of miles traveled on public roads. When records are not available, an average of 4 miles per gallon or other methods that have been found acceptable may be used by the department to determine fuel use.