Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.2 - Distributor's License Tax
Rule 18.15.225 - INCIDENCE OF THE FUEL TAX
Universal Citation: MT Admin Rules 18.15.225
Current through Register Vol. 18, September 20, 2024
(1) The incidence of the distributor's license tax is on the distributor and not on the user. Fuel is not exempt from taxation because the ultimate user or consumer is an agency of the United States government, including the United States armed forces, Montana, or other states, counties, incorporated cities and towns, and school districts of this state, or any other entity, group, or individual.
AUTH: 15-70-104, MCA;IMP: 15-70-402, MCA
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