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

18.10.406    CARDTROL COMPLIANCE AND ADMINISTRATION

(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 in ARM 18.10.110.

History: 15-70-104, MCA; IMP, 15-70-321, 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.

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