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| Rule: 18.15.803 | Prev Up Next | |
| Rule Title: DEALER RECORDS--AUDIT | ||
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| Department: | TRANSPORTATION | |
| Chapter: | MOTOR FUELS TAX | |
| Subchapter: | Alternative Fuels | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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18.15.803 DEALER RECORDS--AUDIT (1) Every dealer shall maintain all records necessary to support their CNG or LPG tax returns. The records must account for all changes to CNG or LPG and must include: (a) A record of fuel receipts together with invoices, bills of lading, and other documents relative to the acquisition of fuel; and (b) A record of fuel disbursements together with the invoices, as well as bills of lading and other documents relative to the disbursements of fuel. History: 15-70-104, MCA; IMP, 15-70-712, 15-70-713, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; TRANS from ARM 18.10.505, 2016 MAR p. 1849, Eff. 10/15/16. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 18-161 | 10/15/2016 | Current | History: 15-70-104, MCA; IMP, 15-70-712, 15-70-713, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; TRANS from ARM 18.10.505, 2016 MAR p. 1849, Eff. 10/15/16. |
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