Montana Code 15-70-403. Gasoline, special fuel, and aviation fuel tax — incidence — rates
15-70-403. Gasoline, special fuel, and aviation fuel tax — incidence — rates. (1) The incidence of the fuel tax is on the distributor for the privilege of engaging in and carrying on business in this state. Each distributor shall pay to the department of transportation a tax in an amount equal to:
Terms Used In Montana Code 15-70-403
- Aviation fuel: means gasoline or any other liquid fuel by whatever name the liquid fuel may be known or sold, compounded for use in and sold for use in aircraft, including but not limited to any and all gasoline or liquid fuel meeting or exceeding the minimum specifications prescribed by the United States for use by its military forces in aircraft. See Montana Code 15-70-401
- Contract: A legal written agreement that becomes binding when signed.
- Department: means the department of transportation. See Montana Code 15-70-401
- Distributed: means the withdrawal of gasoline or special fuel from a refinery or terminal storage, other than by pipeline, by a licensed distributor for sale or use in this state, including:
(i)gasoline or special fuel refined, produced, manufactured, or compounded in this state and placed in storage tanks in this state;
(ii)gasoline or special fuel transferred from a refinery or pipeline terminal in this state and placed in tanks at the refinery or terminal; or
(iii)gasoline or special fuel imported into this state and placed in storage at a refinery or pipeline terminal. See Montana Code 15-70-401
- Distributor: means :
(i)a person who engages in the business in this state of producing, refining, manufacturing, or compounding gasoline or special fuel for sale, use, or distribution;
(ii)an importer who imports gasoline or special fuel for sale, use, or distribution;
(iii)a person who engages in the wholesale distribution of gasoline or special fuel in this state and chooses to become licensed to assume the Montana state gasoline tax or special fuel tax liability;
(iv)an exporter;
(v)a dealer licensed as of January 1, 1969, except a dealer at an established airport; or
(vi)a person in Montana who blends ethanol with gasoline. See Montana Code 15-70-401
- Export: means to transport out of Montana, by any means other than in the fuel supply tank of a motor vehicle, gasoline or special fuel received from a refinery or pipeline terminal within Montana. See Montana Code 15-70-401
- Gasoline: includes :
(i)all petroleum products commonly or commercially known or sold as gasolines, including casinghead gasoline, natural gasoline, aviation fuel, and all flammable liquids composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating internal combustion engines; and
(ii)any other type of additive when the additive is mixed or blended into gasoline, regardless of the additive's classifications or uses. See Montana Code 15-70-401
- Person: includes any person, firm, association, joint-stock company, syndicate, partnership, or corporation. See Montana Code 15-70-401
- Public roads and highways of this state: means all streets, roads, highways, and related structures:
(a)built and maintained with appropriated funds of the United States, the state of Montana, or any political subdivision of the state;
(b)dedicated to public use;
(c)acquired by eminent domain, as provided in Title 60, chapter 4, or Title 70, chapter 30; or
(d)acquired by adverse use by the public, with jurisdiction having been assumed by the state or any political subdivision of the state. See Montana Code 15-70-401
- special fuel: includes biodiesel and additives of all types when the additive is mixed or blended into special fuel, regardless of the additive's classifications or uses. See Montana Code 15-70-401
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
- Use: means the operation of a motor vehicle on the public roads and highways of this state or of any political subdivision of this state. See Montana Code 15-70-401
(a)33 cents for each gallon of gasoline distributed by the distributor within the state and on which the gasoline tax has not been paid by any other distributor;
(b)29.75 cents for each gallon of special fuel distributed by the distributor within the state and on which the special fuel tax has not been paid by any other distributor; and
(c)5 cents for each gallon of aviation fuel, other than fuel sold to the federal defense fuel supply center, which is allocated to the department as provided by 67-1-301.
(2)The gasoline tax provided for in subsection (1)(a) must be deposited as follows:
(a)the revenue from 22 cents of the tax less the allocations provided for in 60-3-201(1)(a) through (1)(d) to the highway restricted account provided for in 15-70-126;
(b)the revenue from 4 cents of the tax less the allocations provided for in 60-3-201(1)(a) through (1)(d) to the highway patrol administration state special revenue account established in 44-1-110; and
(c)the remaining revenue from the tax less the allocations provided for in 60-3-201(1)(a) through (1)(d) to the local government road construction and maintenance restricted account provided for in 15-70-128.
(3)The special fuel tax provided for in subsection (1)(b) must be deposited as follows:
(a)the revenue from 24.6 cents of the tax to the highway restricted account provided for in 15-70-126;
(b)the revenue from 4 cents of the tax to the highway patrol administration state special revenue account established in 44-1-110; and
(c)the remaining revenue from the tax to the local government road construction and maintenance restricted account provided for in 15-70-128.
(4)Gasoline or special fuel may not be included in the measure of the distributor’s tax if it is sold for export unless the distributor is not licensed and is not paying the tax to the state where the fuel is destined.
(5)Special fuel may not be included in the measure of the distributor’s tax if it is dyed by injector at a refinery or terminal for off-highway use.
(6)When no Montana fuel tax has been paid by a distributor or any other person, the department shall collect or cause to be collected from the owners or operators of motor vehicles operating on the public roads and highways of this state a tax equal to the tax rate provided for in subsection (1)(a) for gasoline and subsection (1)(b) for dyed or undyed special fuel. The tax must be paid for each gallon of gasoline or special fuel as defined in this part, or other volatile liquid, except liquid petroleum gas, of less than 46 degrees A.P.I. (American petroleum institute) gravity test sold or used to produce motor power to operate motor vehicles on the public roads and highways of this state.
(7)The tax may not be imposed on dyed special fuel delivered into the fuel supply tank of a vehicle that is equipped with a feed delivery box if:
(a)the feed delivery box is permanently affixed to the vehicle;
(b)the vehicle is used exclusively for the feeding of livestock; and
(c)the gross vehicle weight of the vehicle, exclusive of any towed units, is greater than 12,000 pounds.
(8)All special fuel or other volatile liquid, except liquid petroleum gas, of less than 46 degrees A.P.I. (American petroleum institute) gravity test sold or used in motor vehicles, motorized equipment, and the internal combustion of any engines, including stationary engines, and used in connection with any work performed under any contracts pertaining to the construction, reconstruction, or improvement of a highway or street and its appurtenances awarded by any public agencies, including federal, state, county, municipal, or other political subdivisions, must be fuel on which Montana fuel tax has been paid.
(9)Material used for construction, reconstruction, or improvement in connection with work performed under a contract as provided in subsection (8) must be produced using fuel on which Montana fuel tax has been paid.