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Rule Title: DISTRIBUTOR'S RECORDS
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Department: TRANSPORTATION
Chapter: MOTOR FUELS TAX
Subchapter: Distributor's License Tax
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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18.15.204    DISTRIBUTOR'S RECORDS

(1) Every distributor importing, manufacturing, refining, dealing in, transporting, or storing fuel in this state must maintain and keep records, receipts, invoices, including electronic format data, and other pertinent papers the department requires. Every distributor must provide for a period of three years the following:

(a) stock summary showing the monthly totals for the gallons of all gasoline, special fuel, or aviation fuel handled within this state with an analysis as to inventories, receipts, sales, use, transfers, and shipments; and

(b) receipt journals, refinery production journals, sales journals, and copies of all invoices, bills of ladings, or other documents of supporting information.

(2) Every refinery and terminal in the state must submit to the department monthly a copy of each bill of lading issued at the time of withdrawal, or the terminal operator report, upon request. The department may waive the hard copy in lieu of electronic filing format.

 

History: 15-70-104, 15-70-115, MCA; IMP, 15-70-112, 15-70-113, 15-70-114, 15-70-115, 15-70-411, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS & AMD from ARM 18.9.104, 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, 15-70-115, MCA; IMP, 15-70-112, 15-70-113, 15-70-114, 15-70-115, 15-70-411, MCA; Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS & AMD from ARM 18.9.104, 2016 MAR p. 1849, Eff. 10/15/16.
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