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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-70-405

Exemption From Special Fuel Tax

Official textleg.mt.gov

15-70-405 . Exemption from special fuel tax. (1) Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock.

(2) This section does not apply to special fuel used for agricultural purposes pursuant to 15-70-430 .

(3) To qualify for the exemption under this section, the special biodiesel fuel producer shall:

# (a)

register annually with the department; and

# (b)

report on the amount of biodiesel produced and used by the producer in a calendar year by February 15 of the succeeding year.

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  14. 15-70-370 · Repealed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  16. 15-70-372 · Repealed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