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 18.15.409 - LOST OR DESTROYED GASOLINE, SPECIAL FUEL, OR AVIATION FUEL
Universal Citation: MT Admin Rules 18.15.409
Current through Register Vol. 18, September 20, 2024
(1) The department reserves the right to demand from a person claiming a refund under the provisions of 15-70-425, 15-70-426, 15-70-432, or 15-70-434, MCA, that positive proof be submitted of the exact amount of the loss and facts indicating the gasoline, special fuel, or aviation fuel was never used on the highway or in the air. In offering this proof, the following procedures apply:
(a) The claim for refund must accompany the
invoice covering the purchase of gasoline, special fuel, or aviation
fuel.
(b) A notarized statement
citing the circumstances covering the loss and how the amount of gasoline,
special fuel, or aviation fuel lost was determined.
(c) Substantiating records must be available
to reveal and account for the amount of gasoline, special fuel, or aviation
fuel lost.
(d) Affidavits from
individuals witnessing or involved in the loss of gasoline, special fuel, or
aviation fuel must be obtained and available to the department.
(2) The distributor may not claim a refund for the petroleum cleanup fee.
AUTH: 15-70-104, 75-11-319, MCA; IMP: 15-70-425, 15-70-426, 15-70-432, 15-70-434, MCA
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