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Rule Title: IMPORT DELIVERIES
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Department: TRANSPORTATION
Chapter: MOTOR FUELS TAX
Subchapter: Exemptions From Distributor's License Tax
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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18.15.303    IMPORT DELIVERIES

(1) If a distributor ships gasoline, special fuel, or aviation fuel into Montana and delivers the fuel directly to another distributor before the fuel passes through the pipeline storage in this state, the delivering distributor must report the transaction as a receipt and may claim a credit the same as delivering distributors in ARM 18.15.301.

(2) If distribution between distributors takes place outside the state and the receiving distributor ships the gasoline, special fuel, or aviation fuel into Montana, the receiving distributor must report the import into pipeline storage or as a direct delivery to a customer.

 

History: 15-70-104, MCA; IMP, 15-70-403, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; TRANS & AMD from ARM 18.9.203, 2016 MAR p. 2417, Eff. 10/15/16.


 

 
MAR Notices Effective From Effective To History Notes
18-161 10/15/2016 Current History: 15-70-104, MCA; IMP, 15-70-403, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; TRANS & AMD from ARM 18.9.203, 2016 MAR p. 2417, Eff. 10/15/16.
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