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

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