18.15.301    INTRASTATE FUEL DELIVERIES

(1) Credit from gasoline, special fuel, or aviation fuel tax may be claimed on the statement provided for in ARM 18.15.203 for deliveries in this state to another distributor.

History: 15-70-104, MCA; IMP, 15-70-403, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; TRANS & AMD from ARM 18.9.201, 2016 MAR p. 2417, Eff. 10/15/16.