Montana Code 15-70-404. Computation
15-70-404. Computation. (1) The tax imposed on the distributor under 15-70-403(1) may be rounded to the nearest whole dollar amount.
Terms Used In Montana Code 15-70-404
- 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
- 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
(2)The tax imposed under 15-70-403(6) on owners or operators of the motor vehicles operating on the public roads and highways of this state must be computed, with respect to gasoline or special fuel for which the tax has not been paid in this state and that has been consumed by the purchaser, by multiplying the corresponding tax rate per gallon as provided in 15-70-403(1) by the number of gallons of gasoline or special fuel consumed by the person in the operation of motor vehicles on the public roads and highways of this state.