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 18.15.419 - STATEMENT FOR KEYLOCK CARDTROL REPORTING
Current through Register Vol. 18, September 20, 2024
(1) Any seller who sells gasoline or special fuel to a purchaser through a keylock or cardtrol on which a refund may be claimed in accordance with 15-70-430, MCA, shall provide the purchaser with a statement of fuel purchased. The statement may be prepared as frequently as deemed necessary, but one statement must be issued at least every 30 days.
(2) Electronic transaction reports shall be provided to the purchaser with a statement of fuel purchased on which a refund may be claimed in accordance with 15-70-430, MCA. The statement may be prepared as frequently as deemed necessary, but one statement must be issued at least every 30 days.
AUTH: 15-70-104, MCA; IMP: 15-70-426, 15-70-430, 15-70-432, MCA