§ 15-70-101 Disposition of funds
§ 15-70-102 Allocation of funds — participation in railroad grade crossing protection
§ 15-70-103 Time of mailing and filing
§ 15-70-104 Rules to be established by department
§ 15-70-105 Writeoff of collection of tax, penalty, or interest — rules
§ 15-70-108 Payment of taxes by negotiable instrument
§ 15-70-109 reserved
§ 15-70-110 Authority to collect delinquent motor fuel taxes — offset — hearing
§ 15-70-111 Judicial review and appeals
§ 15-70-112 Definitions
§ 15-70-113 Total remittance payable by electronic funds transfer
§ 15-70-114 Electronic filing of tax returns and required information
§ 15-70-115 Rules
§ 15-70-121 International Fuel Tax Agreement
§ 15-70-122 Collection of fuel tax
§ 15-70-123 Report by unlicensed fuel dealer — definition — penalty
§ 15-70-124 Agreements with other governmental entities relating to collection of certain fuel taxes
§ 15-70-125 Highway nonrestricted account
§ 15-70-126 Highway restricted account
§ 15-70-127 Repealed
§ 15-70-128 Local government road construction and maintenance restricted account — statutory appropriation
§ 15-70-129 reserved
§ 15-70-130 Repealed
§ 15-70-131 Securing access to federal expenditures to repair Montana roads and bridges
§ 15-70-132 Local road and bridge account — appropriation

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Terms Used In Montana Code > Title 15 > Chapter 70 > Part 1 - General Provisions

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • Department: means the department of transportation as provided for in 2-15-2501. See Montana Code 15-70-112
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Electronic funds transfer: means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account. See Montana Code 15-70-112
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • 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
  • Taxes: means the taxes provided for in this chapter. See Montana Code 15-70-112
  • Total remittance: means taxes, interest, and penalties collected under this chapter and cleanup fees collected by the department as provided in 75-11-314. See Montana Code 15-70-112
  • United States: includes the District of Columbia and the territories. See Montana Code 1-1-201
  • Writing: includes printing. See Montana Code 1-1-203