Terms Used In Montana Code > Title 15 > Chapter 70 > Part 4 - Gasoline and Special Fuel Tax

• Agricultural use: means use of gasoline or special fuel by a person who earns income while engaging in the business of farming or ranching and who files farm or income reports for tax purposes as required by the United States internal revenue service. See Montana Code 15-70-401
• 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
• 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
• 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
• Bulk delivery: means placing gasoline or special fuel not intended for resale in storage or containers. See Montana Code 15-70-401
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• 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

• Ethanol: means nominally anhydrous ethyl alcohol that has been denatured as specified in 27 CFR, parts 20 and 21, and that meets the standards for ethanol adopted pursuant to 82-15-103. See Montana Code 15-70-401
• Ethanol-blended gasoline: means gasoline blended with ethanol. See Montana Code 15-70-401
• 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.
• 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
• Exporter: means a person who transports, other than in the fuel supply tank of a motor vehicle, gasoline or special fuel received from a refinery or pipeline terminal in Montana to a destination outside Montana for sale, use, or consumption outside 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

• Importer: means a person who transports or arranges for the transportation of gasoline or special fuel into Montana for sale, use, or distribution. See Montana Code 15-70-401
• Improperly imported fuel: means gasoline or special fuel that is:

  (a)consigned to a Montana destination and imported into the state without the distributor first having obtained a Montana distributor license as required in 15-70-402; or

  (b)delivered, possessed, sold, or transferred in the state in any manner not authorized under Title 15, chapter 70. See Montana Code 15-70-401

• 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.
• keylock: means a unique device intended to allow access to a fuel dealer's unattended pump or dispensing unit for the purpose of delivery of gasoline or special fuel to an authorized user of the unique device. See Montana Code 15-70-401
• Knowingly: means only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See Montana Code 1-1-204
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Peace officer: has the meaning as defined in 46-1-202. See Montana Code 1-1-207
• Person: includes any person, firm, association, joint-stock company, syndicate, partnership, or corporation. See Montana Code 15-70-401
• Process: means a writ or summons issued in the course of judicial proceedings. See Montana Code 1-1-202
• Property: means real and personal property. See Montana Code 1-1-205
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• 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 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
• Special fuel user: means a person who consumes special fuel for the operation of motor vehicles owned or controlled by the person on the public roads and highways of this state. 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
• Taxes: means the taxes provided for in this chapter. See Montana Code 15-70-112
• 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
• Vessel: when used in reference to shipping, includes ships of all kinds, steamboats and steamships, canal boats, and every structure adapted to be navigated from place to place. See Montana Code 1-1-207
• Waste vegetable oil: means used cooking oil gathered from restaurants or commercial food processors. See Montana Code 15-70-401
• Willfully: when applied to the intent with which an act is done or omitted, means a purpose or willingness to commit the act or make the omission referred to. See Montana Code 1-1-204