(1) If a distributor ships gasoline, special fuel, or aviation fuel into Montana and delivers the fuel directly to another distributor before the fuel passes through the pipeline storage in this state, the delivering distributor must report the transaction as a receipt and may claim a credit the same as delivering distributors in ARM 18.9.201.

(2) If distribution between distributors takes place outside the state and the receiving distributor ships the gasoline, special fuel, or aviation fuel into Montana, the receiving distributor must report the import into pipeline storage or as a direct delivery to a customer.