(1) Pursuant to 15-70-201 , MCA, a person who blends alcohol with gasoline to produce gasohol is a "distributor" if no tax has been paid on the alcohol or gasoline blended to produce gasohol. As a distributor, the gasohol blender is responsible for paying the tax on all the alcohol and gasoline which has not been taxed and which is used to produce gasohol. If the person qualifies as a distributor solely on the basis of blending alcohol and gasoline, the person is a distributor only with respect to the alcohol and gasoline used to produce gasohol.

(2) The blending of alcohol with gasoline to produce gasohol does not make the gasohol blender a distributor for the purpose of the payment of the tax due on gasoline not blended with alcohol to produce gasohol. If the gasohol blender receives gasoline upon which no tax has been paid and not used to produce gasohol, the blender must qualify as and meet all the requirements to be either a distributor under 15-70-201 , MCA, or a "wholesale distributor" under 15-70-201 , MCA, and pay the tax. Sections 15-70-201 and 15-70-301 , MCA, are the requirements for being a distributor or wholesale distributor on a basis other than being a gasohol blender. Only if the gasohol blender qualifies under these other requirements can that blender purchase gasoline without tax for resale as gasoline.

(3) The gasohol blender must comply with all the laws and rules which apply to distributors.