This is an obsolete version of the rule. Please click on the rule number to view the current version.


(1) A person who purchases and uses any gasoline or special fuel on which the Montana gasoline or special fuel tax has been paid for the operation of a power-take off unit (PTO), or auxiliary engines fueled from the same supply tank as the vehicle, may obtain a refund of the fuel tax. The applicant must maintain the following records:

(a) The original sales receipts and bulk fuel invoices must have a preprinted number, the seller's name and address, date, number of gallons, type of fuel, price per gallon, the purchaser's name and address, and one of the following:

(i) dollar amount of tax;

(ii) rate of tax;

(iii) a notation that Montana tax is included in the price;

(b) If bulk fuel is used, the customer must keep dispersal records that indicate the date of disbursement, number of gallons withdrawn and the vehicle in which the fuel was delivered. An original invoice for bulk storage must be submitted with the refund application.

(c) Each user shall maintain mileage records to support the mileage reported traveled, both on public roads and off public roads.

(2) The following percentages are allowed for the refund of gasoline or special fuel used in operating a PTO or auxiliary engines when the above records are maintained. The amounts are specified as a percentage of the total taxable fuel used by the vehicle. Work performed in accordance with 15-70-403(6) or (7), MCA, is not eligible for a refund. The percentages are:


     Water and oil well drilling rigs                        80%
     Cement mixing/concrete pumping trucks                   30%
     Sanitation/garbage trucks/septic pumpers                30%
     Sewer cleaning/jet vactor            30%
     Super suckers                                           30%
     Fire trucks                                             30%
     Mobile cranes                                           30%
     Line truck with digger/aerial lift             25%
     Refrigeration trucks                                    25%
     Sweeper trucks (must be motor vehicle) 25%
     Self loaders/boom truck (i.e., logging trucks) 20%
     Truck with hydraulic winch 20%
     Wrecker                                                 20%
     Semi-wrecker                                            20%
     Service truck with jack hammer/drill/crane              20%
     Oil and water well service trucks                       20%
     Bulk feed truck                                         20%
     Dump trailer trucks                                     20%
     Dump trucks                                             20%
     Hot asphalt distribution truck                          20%
     Leaf truck                                              20%
     Pneumatic tank truck                                    20%
     Salt spreader on dump truck 20%
     Seeder truck                                            20%
     Snow plow                                               20%
     Spray truck                                             20%
     Tank transport                                          20%
     Tank trucks                                             20%
     Car carrier with hydraulic winch                        10%
     Carpet cleaning van                                     10%
     All others, including auxiliary engines               
       under 15 horsepower  7.5%

History: 15-70-104, MCA; IMP, 15-70-426, MCA; NEW, 1996 MAR p. 913, Eff. 4/5/96; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS & AMD from ARM 18.9.306, 2016 MAR p. 1849, Eff. 10/15/16.

Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security