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18.9.205    EXEMPTION - U.S. AND OTHER STATES

(1) Licensed distributors making sales of gasoline, special fuel, or aviation fuel, to the United States government or a state entity FOB rack for use by the purchaser out of the state of Montana must report the sale as a credit to the amount of gasoline, special fuel, or aviation fuel distributed on the distributor's monthly statement as an export required by 15-70-205 and 15-70-344, MCA.

History: 15-70-104, MCA; IMP, 15-70-204, 15-70-205, 15-70-321, 15-70-344, MCA; NEW, 1990 MAR p. 1717, Eff. 8/31/90; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2010 MAR p. 2814, Eff. 12/10/10.
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