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18.10.102    DETERMINATION OF USER

(1) A special fuel user is the legal title holder of the vehicle or the person entitled to the immediate right of possession as conditional vendor, leasee or mortgager of the vehicle.

History: 15-70-104, MCA; IMP, 15-70-301, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99.
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