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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-70-434

Approval Or Rejection Of Claim

Official textleg.mt.gov

15-70-434 . Approval or rejection of claim.

# (1)

The department of transportation has 120 working days after receiving the claim to approve or reject it. If approved, the department shall issue a credit in lieu of refund for the amount of the claim if the claimant is a distributor; for all other persons, a warrant must be drawn upon the state treasurer for the amount of the claim.

# (2)

If the department determines that any claim has been fraudulently presented or is supported by invoice or invoices fraudulently made or altered or that any statement in the claim or affidavit is willfully false and made for the purpose of misleading, the department shall reject the claim in full. If a claim is rejected, the department may suspend the claimant's right to refund for a period not to exceed 1 year.

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In this chapter (40 sections)
  1. 15-70-406 · Through 15-70-409 Reserved
  2. 15-70-410 · Distributor's Statement And Payment -- Confidentiality
  3. 15-70-411 · Recordkeeping Requirements
  4. 15-70-412 · Invoice Of Distributors And Aviation Fuel Dealers
  5. 15-70-413 · And 15-70-414 Reserved
  6. 15-70-415 · Examination Of Records
  7. 15-70-416 · Information Reports -- Penalty -- Confidentiality
  8. 15-70-417 · Penalties For Delinquency
  9. 15-70-418 · Fraudulent Returns -- Penalty
  10. 15-70-419 · Improperly Imported Fuel -- Seizure
  11. 15-70-420 · Warrant For Distraint
  12. 15-70-421 · Statute Of Limitations
  13. 15-70-422 · Through 15-70-424 Reserved
  14. 15-70-425 · Refund Or Credit Authorized
  15. 15-70-426 · Required Records
  16. 15-70-427 · Through 15-70-429 Reserved
  17. 15-70-430 · Estimate Allowed For Agricultural Use -- Seller's Signed…
  18. 15-70-431 · Determination Of Highway Use
  19. 15-70-432 · Application For Refund Or Credit -- Filing -- Correction By…
  20. 15-70-433 · Refund For Taxes Paid On Biodiesel By Distributor Or…
  21. 15-70-434 · Approval Or Rejection Of Claim
  22. 15-70-435 · Through 15-70-439 Reserved
  23. 15-70-440 · Unlawful Use Of Aviation Fuel
  24. 15-70-441 · Dyed Special Fuel Restrictions -- Penalties
  25. 15-70-442 · Marking Of Dyed Diesel Fuel Pumps
  26. 15-70-443 · Penalties
  27. 15-70-444 · Through 15-70-449 Reserved
  28. 15-70-450 · Cooperative Agreement -- Motor Fuels Taxes
  29. 15-70-451 · Tribal Motor Fuels Administration Account
  30. 15-70-452 · Tribal Motor Fuels Tax Account
  31. 15-70-453 · And 15-70-454 Reserved
  32. 15-70-455 · Nonresident Special Fuel User's Temporary Trip Permits --…
  33. 15-70-456 · Fees For Temporary Permits -- Duration Of Temporary Permits
  34. 15-70-457 · Department To Furnish Forms
  35. 15-70-458 · Penalty For Operation Without Temporary Permit --…
  36. 15-70-501 · Short Title
  37. 15-70-502 · Purpose
  38. 15-70-503 · Definitions
  39. 15-70-504 · Through 15-70-510 Reserved
  40. 15-70-511 · Licensing Of Ethanol Distributors
Full table of contents →