Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.5 - Dyed Fuel
Rule 18.15.501 - ESTIMATE OF DIESEL POWERED VEHICLES SUPPLY TANKS

Universal Citation: MT Admin Rules 18.15.501

Current through Register Vol. 18, September 20, 2024

(1) When a diesel powered vehicle is found to have dyed fuel in the supply tank(s) and has been traveling on public roads, the department will assess the special fuels tax on each of the diesel powered vehicle's supply tank(s) as if the tank(s) were full.

(2) When assessing the special fuel tax on a diesel powered vehicle, the following average supply tank capacities will be used:

(a) 17 gallons for an automobile;

(b) 27 gallons for a pick-up truck;

(c) 63 gallons for a truck;

(d) 100 gallons for a combination.

(3) All assessments of the special fuel tax on diesel vehicles will be rounded for the convenience of the taxpayer and the department.

(4) The operator or owner of the vehicle may request a hearing if they disagree with the assessed amount.

AUTH: 15-70-104, 61-10-155, MCA; IMP: 15-70-403, 15-70-411, 61-10-141, MCA

Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.