Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.3 - Exemptions From Distributor's License Tax
Rule 18.15.305 - EXEMPTION - U.S. AND OTHER STATES
Universal Citation: MT Admin Rules 18.15.305
Current through Register Vol. 18, September 20, 2024
(1) Licensed distributors making sales of gasoline, special fuel, or aviation fuel, to the United States government or a state entity FOB rack for use by the purchaser out of the state of Montana must report the sale as a credit to the amount of gasoline, special fuel, or aviation fuel distributed on the distributor's monthly statement as an export required by 15-70-410, MCA.
AUTH: 15-70-104, MCA; IMP: 15-70-403, 15-70-410 MCA
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