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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-70-123

Report By Unlicensed Fuel Dealer -- Definition -- Penalty

Official textleg.mt.gov

15-70-123 . Report by unlicensed fuel dealer -- definition -- penalty. (1) The department of transportation may require a fuel dealer who is not licensed by the department under Title 15, chapter 70, to file, within 30 days of the end of a quarter, on a form prescribed by the department a report of the amount of fuel received and sold during the quarter. The report must also contain other information as required by the department.

(2) As used in this section, "fuel dealer" means a dealer who:

# (a)

is directly or indirectly engaged in delivering, transporting, or distributing gasoline, aviation gasoline, special fuel, or alternative fuel in this state; or

# (b)

offers or advertises to sell, refine, manufacture, or store gasoline, aviation gasoline, special fuel, or alternative fuel in this state.

(3) A fuel dealer who fails to file the report required by subsection (1) shall be fined $50 for the first offense, $75 for the second offense, and $100 for the third and each subsequent offense.

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In this chapter (40 sections)
  1. 15-70-101 · Disposition Of Funds
  2. 15-70-102 · Allocation Of Funds -- Participation In Railroad Grade…
  3. 15-70-103 · Time Of Mailing And Filing
  4. 15-70-104 · Rules To Be Established By Department
  5. 15-70-105 · Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
  6. 15-70-106 · And 15-70-107 Reserved
  7. 15-70-108 · Payment Of Taxes By Negotiable Instrument
  8. 15-70-109 · Reserved
  9. 15-70-110 · Authority To Collect Delinquent Motor Fuel Taxes -- Offset…
  10. 15-70-111 · Judicial Review And Appeals
  11. 15-70-112 · Definitions
  12. 15-70-113 · Total Remittance Payable By Electronic Funds Transfer
  13. 15-70-114 · Electronic Filing Of Tax Returns And Required Information
  14. 15-70-115 · Rules
  15. 15-70-116 · Through 15-70-120 Reserved
  16. 15-70-121 · International Fuel Tax Agreement
  17. 15-70-122 · Collection Of Fuel Tax
  18. 15-70-123 · Report By Unlicensed Fuel Dealer -- Definition -- Penalty
  19. 15-70-124 · Agreements With Other Governmental Entities Relating To…
  20. 15-70-125 · Highway Nonrestricted Account
  21. 15-70-126 · Highway Restricted Account
  22. 15-70-127 · Repealed
  23. 15-70-128 · Local Government Road Construction And Maintenance…
  24. 15-70-129 · Reserved
  25. 15-70-130 · Repealed
  26. 15-70-131 · Securing Access To Federal Expenditures To Repair Montana…
  27. 15-70-132 · Local Road And Bridge Account -- Appropriation
  28. 15-70-201 · Repealed
  29. 15-70-202 · Repealed
  30. 15-70-203 · Repealed
  31. 15-70-204 · Repealed
  32. 15-70-205 · Repealed
  33. 15-70-206 · Repealed
  34. 15-70-207 · Repealed
  35. 15-70-208 · Repealed
  36. 15-70-209 · Repealed
  37. 15-70-210 · Repealed
  38. 15-70-211 · Repealed
  39. 15-70-212 · Repealed
  40. 15-70-213 · Through 15-70-220 Reserved
Full table of contents →