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18.9.401    TREATMENT OF ETHANOL-BLENDED GASOLINE

(1) For the purposes of Title 15, chapter 70, reference to gasoline includes ethanol-blended gasoline (regardless of where produced and how produced). Gasoline and ethanol-blended gasoline are taxed at the rate specified in 15-70-204, MCA.

(2) This rule, as amended, is effective for taxable periods beginning on and after July 1, 1983.

History: 15-70-104, MCA; IMP, 15-70-201, 15-70-204, MCA; NEW, 1980 MAR p. 972, Eff. 3/14/80; AMD, 1983 MAR p. 997, Eff. 7/29/83; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 2010 MAR p. 2815, Eff. 12/10/10.
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