Montana Code 15-70-405. Exemption from special fuel tax
15-70-405. Exemption from special fuel tax. (1) Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock.
Terms Used In Montana Code 15-70-405
- Biodiesel: means a fuel produced from monoalkyl esters of long-chain fatty acids derived from vegetable oils, renewable lipids, animal fats, or any combination of those ingredients. See Montana Code 15-70-401
- Department: means the department of transportation. See Montana Code 15-70-401
- Special biodiesel fuel producer: means a person who produces less than 2,500 gallons annually of biodiesel fuel from waste vegetable oil feedstock for the operation of motor vehicles owned or controlled by the person on the public roads and highways 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
- Waste vegetable oil: means used cooking oil gathered from restaurants or commercial food processors. See Montana Code 15-70-401
(2)This section does not apply to special fuel used for agricultural purposes pursuant to 15-70-430.
(3)To qualify for the exemption under this section, the special biodiesel fuel producer shall:
(a)register annually with the department; and
(b)report on the amount of biodiesel produced and used by the producer in a calendar year by February 15 of the succeeding year.