18.15.217 ETHANOL-BLENDED GASOLINE BLENDERS
(1) Pursuant to 15-70-401, MCA, a person who blends ethanol with gasoline to produce ethanol-blended gasoline is a "distributor" if no tax has been paid on the ethanol or gasoline blended to produce ethanol-blended gasoline. As a distributor, the ethanol-blended gasoline blender is responsible for paying the tax on all the ethanol and gasoline which has not been taxed and which is used to produce ethanol-blended gasoline. If the person qualifies as a distributor solely on the basis of blending ethanol and gasoline, the person is a distributor only with respect to the ethanol and gasoline used to produce ethanol-blended gasoline.
(2) The blending of ethanol with gasoline to produce ethanol-blended gasoline does not make the ethanol-blended gasoline blender a distributor for the purpose of the payment of the tax due on gasoline not blended with ethanol to produce ethanol-blended gasoline. If the ethanol-blended gasoline blender receives gasoline upon which no tax has been paid and not used to produce ethanol-blended gasoline, the blender must qualify as and meet all the requirements to be either a distributor under 15-70-401, MCA, or a "wholesale distributor" under 15-70-401, MCA, and pay the tax.
(3) The ethanol-blended gasoline blender must comply with all the laws and rules which apply to distributors.
History: 15-70-104, MCA; IMP, 15-70-401, MCA; NEW, 1985 MAR p. 1245, Eff. 8/30/85; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2010 MAR p. 2815, Eff. 12/10/10; TRANS & AMD from ARM 18.9.111, 2016 MAR p. 1849, Eff. 10/15/16.