Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.8 - Alternative Fuels
Rule 18.15.805 - ALTERNATIVE FUEL DEALER BOND
Universal Citation: MT Admin Rules 18.15.805
Current through Register Vol. 18, September 20, 2024
(1) If an alternative fuel dealers fails to file timely reports, they may be required to furnish the department a corporate surety bond or other collateral security or indemnity equivalent to twice the alternative fuel dealer's estimated quarterly alternative fuel tax. Failure to timely file as used in 15-70-704, MCA, means:
(a) an alternative fuel dealer has failed to
file for more than one reporting period;
(b) an alternative fuel dealer has given the
department a non-sufficient fund check or whose non-sufficient fund check was
returned as a result of a bank error more than twice; or
(c) A report was returned for inadequate
postage more than twice.
(2) In those instances where reports, which have been either solicited or audited, are determined to be inadequate by the department, the reports will be deemed to have not been timely filed.
AUTH: 15-70-104, MCA; IMP: 15-70-704, 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.