Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.2 - Distributor's License Tax
Rule 18.15.201 - DETERMINATION OF WHEN GASOLINE, SPECIAL FUEL, OR AVIATION FUEL DISTRIBUTED

(1) When gasoline, special fuel, or aviation fuel is withdrawn from a refinery or pipeline terminal in this state, the gasoline, special fuel, or aviation fuel shall be deemed to be distributed by the distributor who is the owner of the gasoline, special fuel, or aviation fuel prior to the time of withdrawal, unless:

(2) The gasoline, special fuel, or aviation fuel imported into this state (other than gasoline, special fuel, or aviation fuel placed in storage at refineries or pipeline terminals) shall be deemed to be distributed after it has arrived in and is brought to rest in this state by the person who is the owner of the gasoline, special fuel, or aviation fuel at the time the gasoline, special fuel, or aviation fuel is unloaded. However, if the owner is not licensed as a Montana distributor and if the gasoline, special fuel, or aviation fuel was shipped or delivered into this state by a person who is licensed as a distributor, then the gasoline, special fuel, or aviation fuel shall be deemed to be distributed by the licensed distributor.

(3) Deliveries of gasoline, special fuel, or aviation fuel to a distributor's own service station(s) or to any aviation dealer's storage tank(s) shall be treated as being sold and shall be deemed to be distributed.

(4) Withdrawals from a refinery, terminal or pipeline terminal, which are placed into bulk storage in this state, are deemed to be distributed at the time of delivery into the bulk storage tank.