(1) The following rules are intended to implement the Ethanol Tax Incentive and Administration Act, Title 15, chapter 70, part 5, MCA, and are designed to facilitate the efficient payment of the ethanol tax incentive while insuring against fraud, waste, and abuse under the act.

(2) These rules are meant to be read and administered as a whole and in conjunction with the other rules in ARM, Title 18, chapter 9.