18.15.305 EXEMPTION - U.S. AND OTHER STATES
(1) Licensed distributors making sales of gasoline, special fuel, or aviation fuel, to the United States government or a state entity FOB rack for use by the purchaser out of the state of Montana must report the sale as a credit to the amount of gasoline, special fuel, or aviation fuel distributed on the distributor's monthly statement as an export required by 15-70-410, MCA.
History: 15-70-104, MCA; IMP, 15-70-403, 15-70-410, MCA; NEW, 1990 MAR p. 1717, Eff. 8/31/90; 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. 2814, Eff. 12/10/10; TRANS & AMD from ARM 18.9.205, 2016 MAR p. 1849, Eff. 10/15/16.