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18.9.501    ETHANOL DISTRIBUTORS

(1) It is the responsibility of the ethanol distributor, including anyone who imports ethanol, to collect and remit to the Department of Transportation the tax that is due on the ethanol pursuant to 15-70-204, MCA.

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

History: 15-70-104, MCA; IMP, 15-70-512, 15-70-523, MCA; NEW, 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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