(1) CNG or LPG dealers will be required to furnish the Department of Transportation a corporate surety bond or other collateral security or indemnity equivalent to twice the dealer's estimated quarterly CNG or LPG tax if the dealer fails to file timely reports. Failure to timely file as used in 15-70-704, MCA, means:

(a) A dealer has failed to file for more than one reporting period;

(b) A dealer has given the state a non-sufficient fund check or whose non-sufficient fund check was returned as a result of a bank error more than twice; or

(c) A report was returned for inadequate postage more than twice.

(2) In those instances where reports, which have been either solicited or audited, are determined to be inadequate by the department, the reports will be deemed to have not been timely filed. 


History: 15-70-104, MCA; IMP, 15-70-704, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS from ARM 18.10.507, 2016 MAR p. 1849, Eff. 10/15/16.