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Rule Title: LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS
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Department: TRANSPORTATION
Chapter: MOTOR FUELS TAX
Subchapter: Administration
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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18.15.119    LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS

(1) Gasoline and special fuel, as referred to in Title 15, chapter 70, MCA, must be taxed when consumed in the operation of a motor vehicle upon public roads or the rights-of-way of which are owned by the state, county, municipality, or other governmental agency regardless of who performs the maintenance thereon.

 

History: 15-70-104, MCA; IMP, 15-70-401, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2010 MAR p. 2814, Eff. 12/10/10; TRANS & AMD from ARM 18.10.104, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2020 MAR p. 2238, Eff. 12/12/20.


 

 
MAR Notices Effective From Effective To History Notes
18-183 12/12/2020 Current History: 15-70-104, MCA; IMP, 15-70-401, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2010 MAR p. 2814, Eff. 12/10/10; TRANS & AMD from ARM 18.10.104, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2020 MAR p. 2238, Eff. 12/12/20.
18-161 10/15/2016 12/12/2020 History: 15-70-104, MCA; IMP, 15-70-401, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2010 MAR p. 2814, Eff. 12/10/10; TRANS & AMD from ARM 18.10.104, 2016 MAR p. 1849, Eff. 10/15/16.
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