This is an obsolete version of the rule. Please click on the rule number to view the current version.

18.10.404    SELLER INVOICES

(1) Any invoice, receipt or statement used to support any special fuel user's records must contain the following:

(a) name and address of seller;

(b) name of purchaser;

(c) the date of sale and type of fuel;

(d) special fuel must be identified as either clear, undyed or dyed;

(e) gallons or liters invoiced;

(f) the price per gallon or liter, or total amount of sale;

(g) identification of the vehicle or equipment into which the special fuel is placed; and

(h) identification of the equipment or bulk storage that the gasoline or special fuel is placed into if it is fueled by other than a cardlock. Examples include, but are not limited to, fuel cans, slip tanks, tractors or bobcats.

(2) Any person who requests a refund or credit of motor fuel tax must have evidence that the Montana motor fuel tax was included in the total fuel price paid.

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-306, and 15-70-323, MCA; Eff. 12/31/72; AMD, 1984 MAR p. 1631, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; AMD, 2004 MAR p. 2278, Eff. 9/24/04.

Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security