Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.2 - Distributor's License Tax
Rule 18.15.210 - WHOLESALE DISTRIBUTOR
Universal Citation: MT Admin Rules 18.15.210
Current through Register Vol. 18, September 20, 2024
(1) As used in these rules, the term "wholesale distributor" and "wholesale distribution" includes any person who:
(a) purchases
gasoline, special fuel, or aviation fuel and subsequently sells and delivers
the gasoline, special fuel, or aviation fuel to retailers in bulk quantities in
this state; and
(b) elects to
become licensed under
15-70-401, MCA, to assume the
Montana state gasoline, special fuel, or aviation fuel tax liability and the
other obligations of a "distributor" pursuant to Title 15, chapter 70, part 4,
MCA, and these rules.
(2) The terms "wholesale distributor" and "wholesale distribution" do not include any person who is a producer or importer.
(3) The term "wholesale distribution" does not include a parent corporation or company that sells gasoline, special fuel, or aviation fuel only to its wholly owned subsidiary service stations
AUTH: 15-70-104, MCA; IMP: 15-70-401, MCA
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