Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.1 - Administration
Rule 18.15.119 - LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS
Universal Citation: MT Admin Rules 18.15.119
Current through Register Vol. 18, September 20, 2024
(1) 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, municipality, or other governmental agency regardless of who performs the maintenance thereon.
AUTH: 15-70-104, MCA; IMP: 15-70-401, MCA
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