Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-70-523
Application For Payment Of Tax Incentive
15-70-523 . Application for payment of tax incentive. (1) The claimant shall apply for payment of the tax incentive by signed statement on a form furnished by the department. The form must be accompanied by:
# (a)
the original production records and invoices issued to the ethanol-blended gasoline dealer at the time of sale and delivery, showing total gallons of ethanol sold; and
# (b)
a certificate of blending issued by the ethanol purchaser showing the total gallons of ethanol blended and the date of blending.
(2) Application for the payment of the tax incentives must be filed with the department not later than the 25th day of the calendar month following the month for which the claim is being made.
Source: view the official text
In this chapter (40 sections)
- 15-70-444 · Through 15-70-449 Reserved
- 15-70-450 · Cooperative Agreement -- Motor Fuels Taxes
- 15-70-451 · Tribal Motor Fuels Administration Account
- 15-70-452 · Tribal Motor Fuels Tax Account
- 15-70-453 · And 15-70-454 Reserved
- 15-70-455 · Nonresident Special Fuel User's Temporary Trip Permits --…
- 15-70-456 · Fees For Temporary Permits -- Duration Of Temporary Permits
- 15-70-457 · Department To Furnish Forms
- 15-70-458 · Penalty For Operation Without Temporary Permit --…
- 15-70-501 · Short Title
- 15-70-502 · Purpose
- 15-70-503 · Definitions
- 15-70-504 · Through 15-70-510 Reserved
- 15-70-511 · Licensing Of Ethanol Distributors
- 15-70-512 · Distributor's Statement
- 15-70-513 · Recordkeeping Requirements
- 15-70-514 · Examination Of Records
- 15-70-515 · Through 15-70-520 Reserved
- 15-70-521 · Denaturing Ethanol -- Refund Authorized
- 15-70-522 · Tax Incentive For Production Of Ethanol -- Rules
- 15-70-523 · Application For Payment Of Tax Incentive
- 15-70-524 · Through 15-70-526 Reserved
- 15-70-527 · Penalty For Failure To File
- 15-70-601 · Repealed
- 15-70-701 · Definitions
- 15-70-702 · Alternative Fuel Dealer's License
- 15-70-703 · Application For License
- 15-70-704 · Bonding, Release Of Surety, And Additional Bond
- 15-70-705 · Issuance Of License -- Grounds For Refusal -- Hearing
- 15-70-706 · Revocation Of License -- Notice
- 15-70-707 · Cancellation Of License On Surrender
- 15-70-708 · Through 15-70-710 Reserved
- 15-70-711 · Tax On Compressed Natural Gas, Hydrogen Fuel, Liquefied…
- 15-70-712 · Recordkeeping
- 15-70-713 · Examination Of Records -- Enforcement -- Reciprocity
- 15-70-714 · Returns Required -- Payment
- 15-70-715 · Penalties For Refusal Or Failure To File Return Or Pay Tax…
- 15-70-716 · Deficiency -- Penalty
- 15-70-717 · Determination If No Return Made -- Penalty -- Presumption
- 15-70-718 · Fraudulent Return -- Penalty