15-70-521. Denaturing ethanol — refund authorized. An ethanol distributor who, for the purpose of denaturing ethanol distilled in Montana, purchases gasoline on which the Montana gasoline tax has been paid is entitled to a refund, computed as allowed in 15-70-425, of tax paid on the gasoline used.

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Terms Used In Montana Code 15-70-521

  • Ethanol distributor: means any person who, for the purpose of making ethanol-blended gasoline, engages in the business of producing ethanol for sale, use, or distribution. See Montana Code 15-70-503