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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-70-431

Determination Of Highway Use

Official textleg.mt.gov

15-70-431 . Determination of highway use. Highway use for each vehicle is determined by dividing the rate of the average miles per gallon into the number of miles traveled on public roads. When records are not available, an average of 4 miles per gallon or other methods that have been found acceptable may be used by the department to determine fuel use.

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In this chapter (40 sections)
  1. 15-70-403 · Gasoline, Special Fuel, And Aviation Fuel Tax -- Incidence…
  2. 15-70-404 · Computation
  3. 15-70-405 · Exemption From Special Fuel Tax
  4. 15-70-406 · Through 15-70-409 Reserved
  5. 15-70-410 · Distributor's Statement And Payment -- Confidentiality
  6. 15-70-411 · Recordkeeping Requirements
  7. 15-70-412 · Invoice Of Distributors And Aviation Fuel Dealers
  8. 15-70-413 · And 15-70-414 Reserved
  9. 15-70-415 · Examination Of Records
  10. 15-70-416 · Information Reports -- Penalty -- Confidentiality
  11. 15-70-417 · Penalties For Delinquency
  12. 15-70-418 · Fraudulent Returns -- Penalty
  13. 15-70-419 · Improperly Imported Fuel -- Seizure
  14. 15-70-420 · Warrant For Distraint
  15. 15-70-421 · Statute Of Limitations
  16. 15-70-422 · Through 15-70-424 Reserved
  17. 15-70-425 · Refund Or Credit Authorized
  18. 15-70-426 · Required Records
  19. 15-70-427 · Through 15-70-429 Reserved
  20. 15-70-430 · Estimate Allowed For Agricultural Use -- Seller's Signed…
  21. 15-70-431 · Determination Of Highway Use
  22. 15-70-432 · Application For Refund Or Credit -- Filing -- Correction By…
  23. 15-70-433 · Refund For Taxes Paid On Biodiesel By Distributor Or…
  24. 15-70-434 · Approval Or Rejection Of Claim
  25. 15-70-435 · Through 15-70-439 Reserved
  26. 15-70-440 · Unlawful Use Of Aviation Fuel
  27. 15-70-441 · Dyed Special Fuel Restrictions -- Penalties
  28. 15-70-442 · Marking Of Dyed Diesel Fuel Pumps
  29. 15-70-443 · Penalties
  30. 15-70-444 · Through 15-70-449 Reserved
  31. 15-70-450 · Cooperative Agreement -- Motor Fuels Taxes
  32. 15-70-451 · Tribal Motor Fuels Administration Account
  33. 15-70-452 · Tribal Motor Fuels Tax Account
  34. 15-70-453 · And 15-70-454 Reserved
  35. 15-70-455 · Nonresident Special Fuel User's Temporary Trip Permits --…
  36. 15-70-456 · Fees For Temporary Permits -- Duration Of Temporary Permits
  37. 15-70-457 · Department To Furnish Forms
  38. 15-70-458 · Penalty For Operation Without Temporary Permit --…
  39. 15-70-501 · Short Title
  40. 15-70-502 · Purpose
Full table of contents →