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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-70-404

Computation

Official textleg.mt.gov

15-70-404 .  (Temporary) Computation.

# (1)

The tax imposed on the distributor under 15-70-403 (1) may be rounded to the nearest whole dollar amount.

# (2)

The tax imposed under 15-70-403 (6) on owners or operators of the motor vehicles operating on the public roads and highways of this state must be computed, with respect to gasoline or special fuel for which the tax has not been paid in this state and that has been consumed by the purchaser, by multiplying the corresponding tax rate per gallon as provided in 15-70-403 (1) by the number of gallons of gasoline or special fuel consumed by the person in the operation of motor vehicles on the public roads and highways of this state.

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In this chapter (40 sections)
  1. 15-70-353 · Renumbered 15-70-418
  2. 15-70-354 · Renumbered 15-70-420
  3. 15-70-355 · Renumbered 15-70-421
  4. 15-70-356 · Renumbered 15-70-425
  5. 15-70-357 · Renumbered 15-70-419
  6. 15-70-358 · Through 15-70-360 Reserved
  7. 15-70-361 · Renumbered 15-70-426
  8. 15-70-362 · Renumbered 15-70-430
  9. 15-70-363 · Renumbered 15-70-431
  10. 15-70-364 · Renumbered 15-70-432
  11. 15-70-365 · Renumbered 15-70-434
  12. 15-70-366 · Renumbered 15-70-443
  13. 15-70-367 · And 15-70-368 Reserved
  14. 15-70-369 · Renumbered 15-70-433
  15. 15-70-370 · Repealed
  16. 15-70-371 · Renumbered 15-70-442
  17. 15-70-372 · Repealed
  18. 15-70-401 · Definitions
  19. 15-70-402 · License And Security Of Distributors -- Denial Or…
  20. 15-70-403 · Gasoline, Special Fuel, And Aviation Fuel Tax -- Incidence…
  21. 15-70-404 · Computation
  22. 15-70-405 · Exemption From Special Fuel Tax
  23. 15-70-406 · Through 15-70-409 Reserved
  24. 15-70-410 · Distributor's Statement And Payment -- Confidentiality
  25. 15-70-411 · Recordkeeping Requirements
  26. 15-70-412 · Invoice Of Distributors And Aviation Fuel Dealers
  27. 15-70-413 · And 15-70-414 Reserved
  28. 15-70-415 · Examination Of Records
  29. 15-70-416 · Information Reports -- Penalty -- Confidentiality
  30. 15-70-417 · Penalties For Delinquency
  31. 15-70-418 · Fraudulent Returns -- Penalty
  32. 15-70-419 · Improperly Imported Fuel -- Seizure
  33. 15-70-420 · Warrant For Distraint
  34. 15-70-421 · Statute Of Limitations
  35. 15-70-422 · Through 15-70-424 Reserved
  36. 15-70-425 · Refund Or Credit Authorized
  37. 15-70-426 · Required Records
  38. 15-70-427 · Through 15-70-429 Reserved
  39. 15-70-430 · Estimate Allowed For Agricultural Use -- Seller's Signed…
  40. 15-70-431 · Determination Of Highway Use
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