Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.3 - Exemptions From Distributor's License Tax
Rule 18.15.302 - EXPORT DELIVERIES

(1) If the delivering distributor ships gasoline, special fuel, or aviation fuel to a Montana distributor at a point outside the state, the distributor may claim a credit by reason of export except as outlined in (3) below and must report the transaction the same as an export to any other customer.

(2) If a distributor ships gasoline, special fuel, or aviation fuel to a point outside the state following receipt from another distributor in this state, the distributor receiving the fuel in this state shall be deemed the exporter. The distributor making the delivery within this state may claim credit as outlined in ARM 18.9.201.

(3) If the delivery is placed into storage in this state and later distributed at a point outside this state, the distributor may not claim credit for the petroleum cleanup fee