Montana Code 15-70-441. Dyed special fuel restrictions — penalties
15-70-441. Dyed special fuel restrictions — penalties. (1) (a) A person may not use untaxed dyed special fuel in violation of 15-70-403(8) or (9) or to operate a motor vehicle on the public roads and highways of this state unless:
Terms Used In Montana Code 15-70-441
- Department: means the department of transportation. See Montana Code 15-70-401
- Motor vehicle: means all vehicles that are operated on the public roads and highways of this state and that are operated in whole or in part by the combustion of gasoline or special fuel. 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
(i)the motor vehicle has a gross vehicle weight of greater than 12,000 pounds, exclusive of any towed units, is equipped with a feed delivery box that is permanently affixed to the vehicle, and is used solely for the feeding of livestock; or
(ii)the use is permitted pursuant to rules adopted under subsection (1)(c).
(b)(i) The purposeful or knowing use of untaxed dyed special fuel in a motor vehicle operating on the public roads and highways of this state in violation of 15-70-403(8) or (9) or this subsection (1) is subject to the civil penalty imposed under subsection (1)(b)(ii). Each use is a separate offense. The civil penalty may be in addition to criminal penalties imposed under 15-70-443.
(ii)The department shall, after giving notice and holding a hearing, if requested, impose a civil penalty not to exceed $1,000 for the first offense and $5,000 for the second offense for using dyed special fuel in violation of the provisions of this section. A subsequent offense is subject to criminal penalties imposed under 15-70-443.
(c)The department shall adopt and enforce reasonable rules for the movement of off-highway vehicles traveling from one location to another on the public roads and highways of this state when using dyed special fuel or nontaxed fuel.
(2)The operator of the vehicle is liable for the tax imposed in 15-70-403. If the operator refuses or fails to pay the tax, in whole or in part, the seller of the dyed special fuel is jointly and severally liable for the tax imposed under 15-70-403 and for the penalties described in this section if the seller knows or has reason to know that the fuel will be used for a taxable purpose.