Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.2 - Distributor's License Tax
Rule 18.15.227 - PREPAYMENT OF MOTOR FUEL TAXES
Universal Citation: MT Admin Rules 18.15.227
Current through Register Vol. 18, September 20, 2024
(1) A licensed distributor may overpay its known motor fuel tax liability. The overpayment must be designated as such by the distributor. The credit balance created by the overpayment will apply to future tax deficiencies if the gasoline, special fuel, or aviation fuel is reported and tax is paid within 30 days of the due date.
AUTH: 15-70-104, MCA; IMP: 15-70-417, MCA
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