(1) A special fuel seller is responsible for payment of the tax on dyed special fuel dispensed through a cardtrol, keylock, or similar device from an unattended pump or dispensing unit if the seller knows the fuel is sold to a customer who places the fuel directly into the supply tank of a vehicle not defined as or considered an off-road vehicle as defined in these administrative rules.

History: 15-70-104, MCA; IMP, 15-70-441, MCA; NEW, 1987 MAR p. 1565, Eff. 9/11/87; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 1298, Eff. 4/9/99; TRANS & AMD from ARM 18.10.406, 2016 MAR p. 1849, Eff. 10/15/16.