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 18.15.410 - GASOLINE, SPECIAL FUEL, OR AVIATION FUEL LOST FROM STORAGE
Universal Citation: MT Admin Rules 18.15.410
Current through Register Vol. 18, September 20, 2024
(1) In cases where gasoline, special fuel, or aviation fuel is placed into a storage tank or similar facility and the gasoline, special fuel, or aviation fuel is lost as a result of a leak in either the tank, the line, or the pump connected to the tank or facility, the department of transportation is under no obligation to refund the tax if a taxpayer fails:
(a) to
immediately notify the department of the loss; or
(b) to comply strictly with the procedures
provided in ARM
18.9.311; or
(c) to take the necessary precautions to
repair the leak and to attempt to minimize the loss.
(2) The distributor may not claim a refund for the petroleum cleanup fee.
AUTH: 80-8-105(2)(q), 80-8-109, MCA; IMP: 80-8-105(2)(q), 80-8-109, MCA
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