Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.8 - Alternative Fuels
Rule 18.15.802 - QUARTERLY TAX RETURNS

(1) Every alternative fuel dealer must submit the quarterly tax return regardless of whether the alternative fuel dealer has distributed alternative fuel during the immediately preceding calendar quarter. Failure to file the tax return will be considered sufficient cause for revocation of the alternative fuel dealer license, and the alternative fuel dealer license may be revoked as of that date.

(2) A request for an extension allowed under 15-70-714, MCA, must be received by the department prior to the original due date of the tax return.

(3) The department may accept alternative fuel dealer tax returns without requiring a listing of all individual sales made by those dealers.