Title 15, Title 15

(1) (a) The department of transportation may write off the collection of any tax, penalty, or interest due to the state under this chapter whenever the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest. (b) …

The department of transportation is not bound by conditions pertaining to endorsement by the department that are placed on a negotiable instrument by the maker or drawer, tendered to the department for the payment of a tax liability or other liabilities, unless: (1) the debtor an…

(1) The department of transportation shall collect motor fuel taxes that are delinquent as determined under this chapter. (2) To collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds due the taxpayer fro…

Any final written determination by the director of the department of transportation under this chapter may be appealed to the Montana tax appeal board which may, upon the record of a hearing, affirm, modify, or reverse the decision of the department. Any party aggrieved by the de…

As used in this chapter, the following definitions apply: (1) "Department" means the department of transportation as provided for in 2-15-2501. (2) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instr…

(1) Total remittance due the state may be paid by electronic funds transfer. (2) If the payment of total remittance is by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment must be made on the first business da…

The department may require a person, including an importer, exporter, common carrier, private carrier, or contract carrier, who receives or dispenses fuel and who is licensed or not licensed under this chapter, to file tax returns and information required by the department in an …

The department shall adopt rules necessary to implement 15-70-112 through 15-70-115, including but not limited to rules: (1) coordinating the filing of tax returns by electronic means with the payment of total remittance by electronic funds transfer; (2) specifying the form and c…

(1) The department of transportation may enter into the International Fuel Tax Agreement for audits, exchange of information, and collection and distribution of motor fuel taxes pertaining to users of motor fuel in fleets of motor vehicles operated or intended to operate across j…

The department of transportation may establish procedures under the International Fuel Tax Agreement to provide for the billing, collection, and administration of fuel taxes for those owners who proportionally register their fleet vehicles through the department under 61-3-711 th…

(1) The department of transportation may require a fuel dealer who is not licensed by the department under Title 15, chapter 70, to file, within 30 days of the end of a quarter, on a form prescribed by the department a report of the amount of fuel received and sold during the qua…

(1) The department of transportation may enter into agreements relating to the administration and taxation of gasoline, special fuels, and alternative fuels with state agencies of this state and other states, agencies of the federal government, and agencies of foreign governments…

There is a highway nonrestricted account in the state special revenue fund. All interest and penalties collected under this chapter, except those collected by a justice's court, must, in accordance with the provisions of 17-2-124, be placed in the highway nonrestricted account. A…

(1) There is a highway restricted account in the state special revenue fund provided for in 17-2-102. All interest and income earned on the account must, in accordance with the provisions of 17-2-124, be deposited to the credit of the account and any unexpended balance in the acc…

(1) There is a local government road construction and maintenance restricted account in the state special revenue fund provided for in 17-2-102 to provide funding to cities, towns, counties, and consolidated city-county governments for the construction, reconstruction, maintenanc…

(1) There is a securing access to federal expenditures to repair Montana roads and bridges account in the state special revenue fund provided for in 17-2-102. (2) Funds in this account are statutorily appropriated, as provided in 17-7-502, to the department of transportation for:…

(1) There is a local road and bridge account in the state special revenue fund established in 17-2-102. All funds received pursuant to section 4, Chapter 698, Laws of 2023, must be deposited in the account. (2) Money deposited in the account is statutorily appropriated as provide…

As used in this part, the following definitions apply: (1) "Agricultural use" means use of gasoline or special fuel by a person who earns income while engaging in the business of farming or ranching and who files farm or income reports for tax purposes as required by the United S…

(1) (a) Prior to doing business, each gasoline or special fuel distributor, including an exporter and importer, as those terms are defined in 15-70-401, shall file: (i) an application for a license with the department, on forms prescribed and furnished by the department, setting …

(1) The incidence of the fuel tax is on the distributor for the privilege of engaging in and carrying on business in this state. Each distributor shall pay to the department of transportation a tax in an amount equal to: (a) 33 cents for each gallon of gasoline distributed by the…

(1) The tax imposed on the distributor under 15-70-403(1) may be rounded to the nearest whole dollar amount. (2) The tax imposed under 15-70-403(9) on owners or operators of the motor vehicles operating on the public roads and highways of this state must be computed, with respect…

(1) Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock. (2) This section does not apply to special fuel used for agricultura…

(1) Each distributor shall, not later than the 25th day of each calendar month, except as provided in 15-70-113(3), render to the department of transportation a signed statement that specifies all gasoline or special fuel distributed and received by the distributor in this state …

Each distributor or any other person dealing in, transporting, receiving, or storing gasoline or special fuel shall keep records, receipts, and invoices and any other pertinent papers and information that the department of transportation may require for a minimum of 3 years.

Each distributor and aviation fuel dealer in this state shall at the time of delivery, except when authorized by the department of transportation, issue to the purchaser an invoice that states the number of gallons of gasoline or special fuel covered by the invoice and any other …

(1) The department or its authorized representative may examine the books, papers, records, and equipment of any distributor, special fuel user, or person dealing in, transporting, or storing gasoline or special fuel, as defined in this part, and may investigate the character of …

(1) A person receiving gasoline or special fuel, including an importer, exporter, common carrier, private carrier, and contract carrier of property who hauls, receives, transports, or ships gasoline or special fuel from any other state or foreign country into this state or from t…

(1) Except for tax due under the agreement adopted under 15-70-121, any fuel tax not paid within the time provided in 15-70-113(3) and 15-70-410 is delinquent. A penalty of 10% must be added to the tax, and the tax bears interest at the rate of 1% per month, prorated daily, from …

If a distributor files a false or fraudulent return with intent to evade the tax imposed by this part, there is added to the amount of deficiency determined by the department of transportation a penalty equal to 25% of the deficiency, together with interest at the rate of 1% a mo…

(1) As used in this section, the following definitions apply: (a) "Conveyance" means a tank car, vehicle, or vessel that is used to transport fuel. (b) "Peace officer" means an employee of the department of transportation designated or appointed as a peace officer under 61-10-154…

If all or part of the tax imposed by this part is not paid when due, the department of transportation may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand filed or recorded thereafter…

Except in the case of a fraudulent return or of neglect or refusal to make a return, every deficiency must be assessed within 3 years from the due date of the return or the date of filing the return, whichever period expires later.

(1) A person who purchases and uses any gasoline or special fuel on which the Montana gasoline or special fuel tax has been paid for denaturing ethanol to be used in ethanol-blended gasoline, operating stationary gasoline or special fuel engines used off the public roads and high…

(1) Except as provided in subsection (6), gasoline or special fuel purchased and delivered into bulk storage for use in motor vehicles on public roads and nonhighway use must be fully accounted for by detailed withdrawal records to accurately show the manner in which it was used.…

(1) (a) An applicant whose use qualifies as agricultural use may apply for a refund of the applicable tax on the gallons of gasoline or special fuel as indicated by bulk delivery invoices or by evidence of keylock, cardtrol, electronic transaction report, or retail purchases as a…

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 …

(1) (a) Except as provided in subsection (1)(b), the application for a refund must be a signed statement on a form furnished by the department. Except for a claim for a credit for taxes paid on unpaid accounts or special fuel taxes paid by the United States government, the state …

(1) A licensed distributor who pays the special fuel tax under 15-70-403 on biodiesel, as defined in 15-70-401, may claim a refund equal to 2 cents a gallon on biodiesel sold during the previous calendar quarter if the biodiesel is produced entirely from biodiesel ingredients pro…

(1) The department of transportation has 120 working days after receiving the claim to approve or reject it. If approved, the department shall issue a credit in lieu of refund for the amount of the claim if the claimant is a distributor; for all other persons, a warrant must be d…

It is unlawful for any person to use aviation fuel or to sell aviation fuel for use in any motorized vehicle operated on the public roads and highways of this state. Violation of this section is a misdemeanor subject to the penalties provided in 15-70-443.

(1) (a) A person may not use untaxed dyed special fuel in violation of 15-70-403(11) or (12) or to operate a motor vehicle on the public roads and highways of this state unless: (i) the motor vehicle has a gross vehicle weight of greater than 12,000 pounds, exclusive of any towed…

(1) A fuel pump at a retail motor fuel outlet that dispenses nontaxed dyed special fuel for off-road use must be identified by a decal designed by the department and affixed to each side of the fuel pump so as to be easily identified and read by any person operating the fuel pump…

A distributor or other person who fails, neglects, or refuses to make and file the statements required by this part in the manner or within the time provided, who is delinquent in the payment of any gasoline or special fuel tax imposed by this part, who makes any false statement …

(1) In order to prevent the possibility of dual taxation of motor fuels purchased by Montana citizens and businesses on Indian reservations, the department and an Indian tribe may enter into a cooperative agreement. The department may, with the concurrence of the attorney general…

(1) There is a tribal motor fuels administration account in the state special revenue fund. (2) The department shall deposit in the tribal motor fuels administration account administrative expenses and refunds deducted under a cooperative agreement provided for in 15-70-450. (3) …

(1) There is a tribal motor fuels tax account in the state special revenue fund. (2) The department shall deposit in the tribal motor fuels tax account the tax collected under 15-70-450, except the administrative expenses and refunds deducted under a cooperative agreement. (3) Th…