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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-70-426

Required Records

Official textleg.mt.gov

15-70-426 . Required records. (1) Except as provided in subsection (6), gasoline or special fuel purchased and delivered into bulk storage for use in motor vehicles on public roads and nonhighway use must be fully accounted for by detailed withdrawal records to accurately show the manner in which it was used. Gasoline or special fuel on hand, determined by actual measurement, must be deducted from a claim and must be reported as an opening inventory on the next claim.

(2) Service stations, bulk dealers, and marinas shall prepare a complete invoice identifying the type of fuel for each withdrawal of gasoline or special fuel for which a refund is to be claimed.

(3) Special storage facilities used for certain periods must be identified and explained. If gasoline or special fuel withdrawn from special storage is used entirely for off-highway purposes and is not used in licensed vehicles, no records will be required other than purchase invoices showing the delivery into special storage.

(4) When no highway use of gasoline or special fuel is deducted from the claim, the applicant shall substantiate purchases of gasoline or special fuel and miles traveled for licensed motor vehicles on request of the department of transportation.

(5) Any person who operates a licensed motor vehicle on and off the public roads for commercial purposes may claim refund of the state tax on the gasoline or special fuel used to operate the vehicle on roads or property in private ownership if the person has maintained the following records:

# (a)

the total number of miles traveled on and off public roads by each licensed vehicle;

# (b)

the total number of gallons of gasoline or special fuel used in each vehicle; and

# (c)

purchase invoices supporting all gasoline or special fuel handled through bulk storage.

(6) The United States government, the state of Montana, any other state, or any county, incorporated city, town, or school district of this state is not required to keep dispersal records in order to claim a refund of special fuel taxes.

(7) An exporter or any other person who transports gasoline or special fuel out of Montana for sale, use, or consumption outside Montana shall maintain detailed and current records of withdrawal, transportation, ownership, and delivery of the gasoline or special fuel to destinations outside Montana as required by the department.

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In this chapter (40 sections)
  1. 15-70-372 · Repealed
  2. 15-70-401 · Definitions
  3. 15-70-402 · License And Security Of Distributors -- Denial Or…
  4. 15-70-403 · Gasoline, Special Fuel, And Aviation Fuel Tax -- Incidence…
  5. 15-70-404 · Computation
  6. 15-70-405 · Exemption From Special Fuel Tax
  7. 15-70-406 · Through 15-70-409 Reserved
  8. 15-70-410 · Distributor's Statement And Payment -- Confidentiality
  9. 15-70-411 · Recordkeeping Requirements
  10. 15-70-412 · Invoice Of Distributors And Aviation Fuel Dealers
  11. 15-70-413 · And 15-70-414 Reserved
  12. 15-70-415 · Examination Of Records
  13. 15-70-416 · Information Reports -- Penalty -- Confidentiality
  14. 15-70-417 · Penalties For Delinquency
  15. 15-70-418 · Fraudulent Returns -- Penalty
  16. 15-70-419 · Improperly Imported Fuel -- Seizure
  17. 15-70-420 · Warrant For Distraint
  18. 15-70-421 · Statute Of Limitations
  19. 15-70-422 · Through 15-70-424 Reserved
  20. 15-70-425 · Refund Or Credit Authorized
  21. 15-70-426 · Required Records
  22. 15-70-427 · Through 15-70-429 Reserved
  23. 15-70-430 · Estimate Allowed For Agricultural Use -- Seller's Signed…
  24. 15-70-431 · Determination Of Highway Use
  25. 15-70-432 · Application For Refund Or Credit -- Filing -- Correction By…
  26. 15-70-433 · Refund For Taxes Paid On Biodiesel By Distributor Or…
  27. 15-70-434 · Approval Or Rejection Of Claim
  28. 15-70-435 · Through 15-70-439 Reserved
  29. 15-70-440 · Unlawful Use Of Aviation Fuel
  30. 15-70-441 · Dyed Special Fuel Restrictions -- Penalties
  31. 15-70-442 · Marking Of Dyed Diesel Fuel Pumps
  32. 15-70-443 · Penalties
  33. 15-70-444 · Through 15-70-449 Reserved
  34. 15-70-450 · Cooperative Agreement -- Motor Fuels Taxes
  35. 15-70-451 · Tribal Motor Fuels Administration Account
  36. 15-70-452 · Tribal Motor Fuels Tax Account
  37. 15-70-453 · And 15-70-454 Reserved
  38. 15-70-455 · Nonresident Special Fuel User's Temporary Trip Permits --…
  39. 15-70-456 · Fees For Temporary Permits -- Duration Of Temporary Permits
  40. 15-70-457 · Department To Furnish Forms
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