Montana Administrative Register Notice 18-125 No. 1   01/14/2010    
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In the matter of the amendment of ARM 18.9.103 pertaining to Distributor's Statements










TO:  All Concerned Persons


1.  On March 26, 2010, the Department of Transportation proposes to amend the above-stated rule.


2.  The Department of Transportation will make reasonable accommodations for persons with disabilities who wish to participate in this rulemaking process or need an alternative accessible format of this notice.  If you require an accommodation, contact Department of Transportation no later than 5:00 p.m. on January 28, 2010, to advise us of the nature of the accommodation that you need.  Please contact Robert Turner, Fuel Tax Management and Analysis Bureau, Department of Transportation, 2701 Prospect Ave, Helena, Montana, 59620-1001; telephone (406) 444-7672; fax (406) 444-6032; TTY (Telecommunications Device for the Deaf) (406) 444-7696 or 800-335-7592; or e-mail boturner@mt.gov.


3.  The rule as proposed to be amended provides as follows, new matter underlined, deleted matter interlined:


18.9.103  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 15-70-205 and/or 15-70-344, 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 15-70-205 and/or 15-70-344, 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.

(3) (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.


AUTH:  15-70-104, 15-70-115, MCA

IMP:  15-70-112, 15-70-113, 15-70-114, 15-70-115, 15-70-205, 15-70-344, MCA

REASON:  Section 15-70-344 was added to Subsection (1) as a housekeeping measure because the current rule did not address the special fuel filing requirement.


The addition of the electronic filing requirement for distributors is to reduce errors, save the distributor potential penalty and interest from transposed numbers, mathematical errors and late filings due to postmark dates.  Filing electronically can save the distributor money, time and improve the integrity of the data being supplied.  This proposed language allows an exception for the small distributors who may not have the availability or ability to file electronically, to still file on paper.


            4.  Concerned persons may submit their data, views, or arguments concerning the proposed action[s] in writing to Robert Turner, Fuel Tax Management and Analysis Bureau, Department of Transportation, 2701 Prospect Ave, Helena, Montana, 59620-1001; telephone (406) 444-7672; fax (406) 444-6032; or e-mail boturner@mt.gov, and must be received no later than 5:00 p.m., February 11, 2010.


5.  If persons who are directly affected by the proposed actions wish to express their data, views, or arguments orally or in writing at a public hearing, they must make written request for a hearing and submit this request along with any written comments to Robert Turner at the above address no later than 5:00 p.m., February 4, 2010.


6.  If the agency receives requests for a public hearing on the proposed action from either 10% or 25, whichever is less, of the persons directly affected by the proposed action; from the appropriate administrative rule review committee of the Legislature; from a governmental subdivision or agency; or from an association having not less than 25 members who will be directly affected, a hearing will be held at a later date.  Notice of the hearing will be published in the Montana Administrative Register.  Ten percent of those directly affected has been determined to be 15 persons based on 148 current licensed distributors which would be affected by this rule.


7.  The department maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request that includes the name, e-mail, and mailing address of the person to receive notices and specifies for which program the person wishes to receive notices.  Notices will be sent by e-mail unless a mailing preference is noted in the request.  Such written request may be mailed or delivered to the contact person in #4 above or may be made by completing a request form at any rules hearing held by the department.


8.  An electronic copy of this Proposal Notice is available through the Secretary of State's web site at http://sos.mt.gov/ARM/Register. The Secretary of State strives to make the electronic copy of this Notice conform to the official version of the Notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the Notice and the electronic version of the Notice, only the official printed text will be considered. In addition, although the Secretary of State works to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.


9.  The bill sponsor notice requirements of 2-4-302, MCA, do not apply.



/s/ Lyle Manley                                               /s/ Jim Lynch                         

Lyle Manley                                                    Jim Lynch, Director

Rule Reviewer                                               Department of Transportation


Certified to the Secretary of State January 4, 2010.



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