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18.15.120    WHAT CONSTITUTES SPECIAL FUEL

(1) Special fuel as defined in 15-70-401, MCA, includes diesel fuel, stove oils, heating oils, burner fuels, kerosene, or any other combination of hydrocarbon fuels used for the operation of motor vehicles, except fuels subject to the gasoline license tax or to the license tax on vehicles operated by liquefied petroleum gas or compressed natural gas.

 

History: 15-70-104, MCA; IMP, 15-70-401, MCA; Eff. 12/31/72; AMD, 1984 MAR p. 1632, Eff. 11/16/84; AMD, 1985 MAR p. 1636, Eff. 11/1/85; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS & AMD from ARM 18.10.105, 2016 MAR p. 1849, Eff. 10/15/16.
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