Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.2 - Distributor's License Tax
Rule 18.15.205 - DISTRIBUTOR'S INVOICE
Universal Citation: MT Admin Rules 18.15.205
Current through Register Vol. 18, September 20, 2024
(1) Except as provided in (2) , any distributor who sells and delivers gasoline, special fuel, or aviation fuel in this state must issue an original invoice at the time of delivery to the purchaser. Each invoice must contain the following:
(a) a preprinted consecutive number, except
when invoices are automatically assigned a consecutive number by a computer or
similar machine when issued;
(b)
name and address of the distributor;
(c) name and address of purchaser;
(d) date of delivery;
(e) type of fuel;
(f) gallons invoiced--those common terms used
or known to measure gasoline, special fuel, or aviation fuel such as
temperature corrected at 60 degrees (net) , and gross (cubical, volumetric, and
shell);
(g) origin;
(h) destination;
(i) price per gallon and total amount
charged;
(j) to establish that the
tax has been charged, at least one of the following:
(i) the U.S. dollar amount of tax;
(ii) the rate of tax; or
(iii) a statement that the Montana tax is
included in the price.
(2) For direct shipments accounted for on the monthly distributor's statement to the department of transportation, the original invoice may be issued to the purchaser at the time of billing
AUTH: 15-70-104, MCA;IMP: 15-70-411, 15-70-412, MCA
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