Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.2 - Distributor's License Tax
Rule 18.15.217 - ETHANOL-BLENDED GASOLINE BLENDERS

(1) Pursuant to 15-70-401, MCA, a person who blends ethanol with gasoline to produce ethanol-blended gasoline is a "distributor" if no tax has been paid on the ethanol or gasoline blended to produce ethanol-blended gasoline. As a distributor, the ethanol-blended gasoline blender is responsible for paying the tax on all the ethanol and gasoline which has not been taxed and which is used to produce ethanol-blended gasoline. If the person qualifies as a distributor solely on the basis of blending ethanol and gasoline, the person is a distributor only with respect to the ethanol and gasoline used to produce ethanol-blended gasoline.

(2) The blending of ethanol with gasoline to produce ethanol-blended gasoline does not make the ethanol-blended gasoline blender a distributor for the purpose of the payment of the tax due on gasoline not blended with ethanol to produce ethanol-blended gasoline. If the ethanol-blended gasoline blender receives gasoline upon which no tax has been paid and not used to produce ethanol-blended gasoline, the blender must qualify as and meet all the requirements to be either a distributor under 15-70-401, MCA, or a "wholesale distributor" under 15-70-401, MCA, and pay the tax.

(3) The ethanol-blended gasoline blender must comply with all the laws and rules which apply to distributors.