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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-70-411

Recordkeeping Requirements

Official textleg.mt.gov

15-70-411 . Recordkeeping requirements. Each distributor or any other person dealing in, transporting, receiving, or storing gasoline or special fuel shall keep records, receipts, and invoices and any other pertinent papers and information that the department of transportation may require for a minimum of 3 years.

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In this chapter (40 sections)
  1. 15-70-357 · Renumbered 15-70-419
  2. 15-70-358 · Through 15-70-360 Reserved
  3. 15-70-361 · Renumbered 15-70-426
  4. 15-70-362 · Renumbered 15-70-430
  5. 15-70-363 · Renumbered 15-70-431
  6. 15-70-364 · Renumbered 15-70-432
  7. 15-70-365 · Renumbered 15-70-434
  8. 15-70-366 · Renumbered 15-70-443
  9. 15-70-367 · And 15-70-368 Reserved
  10. 15-70-369 · Renumbered 15-70-433
  11. 15-70-370 · Repealed
  12. 15-70-371 · Renumbered 15-70-442
  13. 15-70-372 · Repealed
  14. 15-70-401 · Definitions
  15. 15-70-402 · License And Security Of Distributors -- Denial Or…
  16. 15-70-403 · Gasoline, Special Fuel, And Aviation Fuel Tax -- Incidence…
  17. 15-70-404 · Computation
  18. 15-70-405 · Exemption From Special Fuel Tax
  19. 15-70-406 · Through 15-70-409 Reserved
  20. 15-70-410 · Distributor's Statement And Payment -- Confidentiality
  21. 15-70-411 · Recordkeeping Requirements
  22. 15-70-412 · Invoice Of Distributors And Aviation Fuel Dealers
  23. 15-70-413 · And 15-70-414 Reserved
  24. 15-70-415 · Examination Of Records
  25. 15-70-416 · Information Reports -- Penalty -- Confidentiality
  26. 15-70-417 · Penalties For Delinquency
  27. 15-70-418 · Fraudulent Returns -- Penalty
  28. 15-70-419 · Improperly Imported Fuel -- Seizure
  29. 15-70-420 · Warrant For Distraint
  30. 15-70-421 · Statute Of Limitations
  31. 15-70-422 · Through 15-70-424 Reserved
  32. 15-70-425 · Refund Or Credit Authorized
  33. 15-70-426 · Required Records
  34. 15-70-427 · Through 15-70-429 Reserved
  35. 15-70-430 · Estimate Allowed For Agricultural Use -- Seller's Signed…
  36. 15-70-431 · Determination Of Highway Use
  37. 15-70-432 · Application For Refund Or Credit -- Filing -- Correction By…
  38. 15-70-433 · Refund For Taxes Paid On Biodiesel By Distributor Or…
  39. 15-70-434 · Approval Or Rejection Of Claim
  40. 15-70-435 · Through 15-70-439 Reserved
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