Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-70-122 — Collection Of Fuel Tax
15-70-122 . Collection of fuel tax. The department of transportation may establish procedures under the International Fuel Tax Agreement to provide for the billing, collection, and administration of fuel taxes for those owners who proportionally register their fleet vehicles through the department under 61-3-711 through 61-3-733 .
Source: official text