Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-70-521 — Denaturing Ethanol -- Refund Authorized
15-70-521 . Denaturing ethanol -- refund authorized. An ethanol distributor who, for the purpose of denaturing ethanol distilled in Montana, purchases gasoline on which the Montana gasoline tax has been paid is entitled to a refund, computed as allowed in 15-70-425 , of tax paid on the gasoline used.
Source: official text