Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.4 - Refunds of Gasoline and Special Fuel Tax
Rule 18.15.408 - REFUND PERCENTAGES FOR PTO OR AUXILIARY ENGINES
Current through Register Vol. 18, September 20, 2024
(1) The following percentages are allowed for the refund of gasoline or special fuel used in operating a PTO or auxiliary engines when the above records are maintained. The amounts are specified as a percentage of the total taxable fuel used by the vehicle. Work performed in accordance with 15-70-403(6) or (7), MCA, is not eligible for a refund. The percentages are:
|
Water and oil well drilling rigs |
80% |
|
Cement mixing/concrete pumping trucks |
30% |
|
Sanitation/garbage trucks/septic pumpers |
30% |
|
Sewer cleaning/jet vactor |
30% |
|
Super suckers |
30% |
|
Fire trucks |
30% |
|
Mobile cranes |
30% |
|
Line truck with digger/aerial lift |
25% |
|
Refrigeration trucks |
25% |
|
Sweeper trucks (must be motor vehicle) |
25% |
|
Self loaders/boom truck (i.e., logging trucks) |
20% |
|
Truck with hydraulic winch |
20% |
|
Wrecker |
20% |
|
Semi-wrecker |
20% |
|
Service truck with jack hammer/drill/crane |
20% |
|
Oil and water well service trucks |
20% |
|
Bulk feed truck |
20% |
|
Dump trailer trucks |
20% |
|
Dump trucks |
20% |
|
Hot asphalt distribution truck |
20% |
|
Leaf truck |
20% |
|
Pneumatic tank truck |
20% |
|
Salt spreader on dump truck |
20% |
|
Seeder truck |
20% |
|
Snow plow |
20% |
|
Spray truck |
20% |
|
Tank transport |
20% |
|
Tank trucks |
20% |
|
Car carrier with hydraulic winch |
10% |
|
Carpet cleaning van |
10% |
|
All others, including auxiliary engines under 15 horsepower |
7.5% |
AUTH: 15-70-104, MCA; IMP: 15-70-426, MCA
