Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.5 - Dyed Fuel
Rule 18.15.502 - OFF-HIGHWAY VEHICLE/EQUIPMENT

(1) For the purpose of this rule, an "off-highway or off-road vehicle" is defined as a vehicle not designed to transport persons or property upon the public roads and highways of this state, including special mobile (SM) plated vehicles and vehicles with physical characteristics intended for primary use in an off-road manner which may or may not be licensed as special equipment. These vehicles may occasionally move on the public road for purposes such as movement between job sites or repair.

(2) There will be no restriction for miles traveled on the highway from location to location, so long as such travel is occasional and for those purposes listed above.

(3) SM-plated vehicles/equipment that have undyed diesel in the supply tank and move on the public roads do not qualify for a refund for the portion used on public roads.

(4) In order to obtain a refund for off-road or off-highway equipment fueling at a service station, the station must identify on the invoice, receipt or statement the off-road or off-highway piece of equipment being fueled.