(1) The alcohol distributor shall make one application, on forms available from the administration division, for the payment of the tax incentive to the division not later than the 25th day of the calendar month following the month or months during which the alcohol was sold and delivered to the gasohol dealer or alcohol purchaser. The alcohol distributor may not submit more than one application during a month. If alcohol is omitted from one month's application, it may be applied for in the application for a subsequent month.

(2) The application must be accompanied by the original or a copy of the production records and invoices for all the alcohol for which the alcohol distributor is applying for the tax incentive payment.

(3) The application must contain:

(a) the name of the alcohol distributor;

(b) the license number of the alcohol distributor;

(c) the total number of gallons of alcohol manufactured, exported, or imported by the distributor during the preceding calendar month;

(d) the name of each gasohol dealer to whom the alcohol was sold;

(e) the gasoline distributor license number of the gasohol dealer;

(f) the number of gallons of alcohol sold to each dealer or purchaser; and

(g) the date and the place the alcohol was blended with gasoline to produce gasohol.

(4) If the application includes alcohol which was exported from Montana prior to being blended with gasoline to produce gasohol, the application must be accompanied by a certificate of blending from the alcohol purchaser on a form which is furnished by the division. The certificate must be completed and signed by the out-of-state alcohol purchaser and must include:

(a) the license number or numbers, if any, of the purchaser in the state or states where the gasohol was distributed;

(b) the address and telephone number of the alcohol purchaser;

(c) the number of gallons of gasohol which were produced by the purchaser from the alcohol which was produced in Montana;

(d) the statement that the alcohol was blended with gasoline at a ratio of at least one gallon of alcohol to nine gallons of gasoline; and

(e) the name, license number, and address of the person who actually blended the alcohol with gasoline and the number of gallons of gasohol which was produced if he is not the alcohol purchaser.

(5) The application must be sent to:

 

          Administration Division

          Department of Transportation

          2701 Prospect

          P.O. Box 201001

          Helena, MT 59620-1001

(6) If the information on the alcohol tax incentive payment application by the alcohol distributor does not match the information on the gasoline distributors report or other information supplied to the division, the division will withhold payment of the alcohol tax incentive until such time as the division can determine the accuracy of the alcohol tax incentive application.

(7) The report may include an application for refund of the basic gasoline license tax on gasoline which was used to denature alcohol. The application for refund shall include:

(a) the gallons of anhydrous alcohol which were denatured by the alcohol distributors;

(b) gallons of gasoline used in denaturing; and

(c) the total amount of refund of gasoline tax per gallon pursuant to 15-70-521, MCA.

(8) Original bills of lading, or invoices, or copies shall be attached to each report which contains an application for refund of the basic gasoline license tax on gasoline which was used to denature alcohol.