HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 18.15.802 Prev     Up     Next    
Rule Title: QUARTERLY TAX RETURNS
Add to My Favorites
Add to Favorites
Department: TRANSPORTATION
Chapter: MOTOR FUELS TAX
Subchapter: Alternative Fuels
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

18.15.802    QUARTERLY TAX RETURNS

(1) Every dealer must submit the quarterly tax return regardless of whether he has distributed fuel during the immediately preceding calendar quarter. Failure to file the tax return will be considered sufficient cause for revocation of the dealer's license, and the license may be revoked as of that date.

(2) A request for an extension allowed under 15-70-714, MCA, must be received by the department prior to the original due date of the tax return.

(3) The Department of Transportation may accept CNG and LPG dealer tax returns without requiring a listing of all individual sales made by those dealers.

 

History: 15-70-104, MCA; IMP, 15-70-706, 15-70-713, 15-70-714, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS from ARM 18.10.504, 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, 15-70-706, 15-70-713, 15-70-714, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS from ARM 18.10.504, 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, 15-70-706, 15-70-713, 15-70-714, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS from ARM 18.10.504, 2016 MAR p. 1849, Eff. 10/15/16.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security