STATE STATUTES & CODES
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MONTANA STATUTES AND CODES
Part 2. Basic Gasoline License Tax
- 15-70-201. Definitions.
- 15-70-202. License and security of gasoline distributors -- denial or revocation of license.
- 15-70-203. Repealed.
- 15-70-204. Gasoline license tax -- rate.
- 15-70-205. Distributor's statement and payment -- confidentiality.
- 15-70-206. Recordkeeping requirements.
- 15-70-207. Invoice of distributors and aviation dealers.
- 15-70-208. Examination of records.
- 15-70-209. Information reports -- confidentiality.
- 15-70-210. Tax penalty for delinquency.
- 15-70-211. Warrant for distraint.
- 15-70-212. Statute of limitations.
- 15-70-213. through reserved.
- 15-70-221. Refund or credit authorized.
- 15-70-222. Required records.
- 15-70-223. Estimate allowed for agricultural use -- seller's signed statement acceptable on keylock or cardtrol purchases.
- 15-70-224. Determination of highway use.
- 15-70-225. Application for refund or credit -- filing -- correction by department.
- 15-70-226. Approval or rejection of claim.
- 15-70-227. through reserved.
- 15-70-231. Unlawful use of aviation fuel.
- 15-70-232. Penalties.
- 15-70-233. Improperly imported fuel -- seizure.
- 15-70-234. Cooperative agreement -- motor fuels taxes.
- 15-70-235. Tribal motor fuels administration account.
- 15-70-236. Tribal motor fuels tax account.
- 15-70-237. through reserved.
- 15-70-241. Terminated.
- 15-70-242. Civil penalty.
- 15-70-243. and reserved.
- 15-70-245. Repealed.
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