HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 18.15.203 Prev     Up     Next    
Rule Title: DISTRIBUTOR'S STATEMENTS
Add to My Favorites
Add to Favorites
Department: TRANSPORTATION
Chapter: MOTOR FUELS TAX
Subchapter: Distributor's License Tax
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

18.15.203    DISTRIBUTOR'S STATEMENTS

(1) Every distributor must file a monthly distributor's license tax report, on a form furnished by the department within the time prescribed by 15-70-410, MCA. Supporting detail schedules on forms furnished by the department must accompany the distributor's license tax report, with all letters of explanation of credit deduction and the payment of the license tax due.

(2) Electronic filing, in the format required by the department, will be accepted.

(3) A licensed distributor who is subject to 15-70-410, MCA, must file electronically in a format prescribed by the department. Licensed distributors who report a combination of 99,999 gallons or less of gasoline and/or special fuel within a year may choose to file electronically or on paper forms prescribed by the department.

(4) Each distributor must report the amount of gasoline and special fuel distributed and received in gross gallons on the monthly tax return that is filed with the Department of Transportation.

(5) The distributor must use the bill of lading number generated by the originating terminal to report each load of fuel.

 

History: 15-70-104, 15-70-115, MCA; IMP, 15-70-112, 15-70-113, 15-70-114, 15-70-115, 15-70-410, MCA; Eff. 12/31/72; AMD, 1984 MAR p. 1631, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2001 MAR p. 2143, Eff. 10/26/01; AMD, 2010 MAR p. 650, Eff. 3/12/10; TRANS & AMD from ARM 18.9.103, 2016 MAR p. 1849, Eff. 10/15/16.


 

 
MAR Notices Effective From Effective To History Notes
18-161 10/15/2016 Current History: 15-70-104, 15-70-115, MCA; IMP, 15-70-112, 15-70-113, 15-70-114, 15-70-115, 15-70-410, MCA; Eff. 12/31/72; AMD, 1984 MAR p. 1631, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2001 MAR p. 2143, Eff. 10/26/01; AMD, 2010 MAR p. 650, Eff. 3/12/10; TRANS & AMD from ARM 18.9.103, 2016 MAR p. 1849, Eff. 10/15/16.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security