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Montana Administrative Register Notice 18-161 No. 19   10/14/2016    
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BEFORE THE Department of TRANSPORTATION

OF THE STATE OF MONTANA

 

In the matter of the adoption of New Rules I through V; transfer and amendment of ARM 18.9.101, 18.9.102, 18.9.103, 18.9.104, 18.9.105, 18.9.108, 18.9.109, 18.9.111, 18.9.116, 18.9.117, 18.9.118, 18.9.201, 18.9.202, 18.9.203, 18.9.204, 18.9.205, 18.9.302, 18.9.303, 18.9.306, 18.9.311, 18.9.312, 18.9.321, 18.9.326, 18.9.401, 18.9.403, 18.9.501, 18.9.703, 18.9.705, 18.10.103, 18.10.104, 18.10.105, 18.10.108, 18.10.110, 18.10.111, 18.10.112, 18.10.121, 18.10.124, 18.10.125, 18.10.313, 18.10.314, 18.10.324, 18.10.406, 18.10.407, 18.11.102, 18.11.103, 18.11.104; 18.11.105, 18.11.106; transfer of ARM 18.9.603, 18.9.605, 18.9.606, 18.9.607, 18.9.608, 18.9.701, 18.10.106, 18.10.503, 18.10.504, 18.10.505, 18.10.506, 18.10.507; and repeal of ARM 18.9.112, 18.9.325, 18.9.402, 18.9.601, 18.9.602, 18.9.704, 18.10.107, 18.10.201, 18.10.202, 18.10.301, 18.10.302, 18.10.321,18.10.322,18.10.323,18.10.404, and 18.11.101 pertaining to Motor Fuels Tax

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NOTICE OF ADOPTION, TRANSFER AND AMENDMENT, TRANSFER, AND REPEAL

 

TO: All Concerned Persons

 

1. On August 5, 2016, the Department of Transportation published MAR Notice No. 18-161 pertaining to the proposed adoption, transfer and amendment, transfer, and repeal of the above-stated rules at page 1317 of the 2016 Montana Administrative Register, Issue Number 15.

 

2. The department has adopted New Rules I through V as proposed. New Rule I is adopted as ARM 18.15.101, New Rule II is adopted as ARM 18.15.117, New Rule III is adopted as ARM 18.15.108, New Rule IV is adopted as ARM 18.15.109, and New Rule V is adopted as ARM 18.15.110.

 

3. The department has amended and transferred the following rules as proposed:

  

OLD                NEW

18.9.101          18.15.201             DETERMINATION OF WHEN GASOLINE, SPECIAL FUEL, OR AVIATION FUEL DISTRIBUTED

18.9.102          18.15.202             DISTRIBUTOR'S BOND

18.9.103          18.15.203             DISTRIBUTOR'S STATEMENTS

18.9.104          18.15.204             DISTRIBUTOR'S RECORDS

18.9.105          18.15.205             DISTRIBUTOR'S INVOICE

18.9.108          18.15.210             WHOLESALE DISTRIBUTOR

18.9.109          18.15.211             WHOLESALE DISTRIBUTOR'S OBLIGATIONS

18.9.111          18.15.217             ETHANOL-BLENDED GASOLINE BLENDERS

18.9.116          18.15.225             INCIDENCE OF THE FUEL TAX

18.9.117          18.15.226             DISTRIBUTOR – SUPPORTING DOCUMENTATION FOR BAD DEBT CREDIT

18.9.118          18.15.227             PREPAYMENT OF MOTOR FUEL TAXES

18.9.201          18.15.301             INTRASTATE FUEL DELIVERIES

18.9.202          18.15.302             EXPORT DELIVERIES

18.9.203          18.15.303             IMPORT DELIVERIES

18.9.204          18.15.304             BLENDING STOCKS

18.9.205          18.15.305             EXEMPTION - U.S. AND OTHER STATES

18.9.302          18.15.401             SELLER'S INVOICE

18.9.303          18.15.402             FILING INVOICES

18.9.306          18.15.408             REFUND PERCENTAGES FOR PTO OR AUXILIARY ENGINES

18.9.311          18.15.409             LOST OR DESTROYED GASOLINE, SPECIAL FUEL, OR AVIATION FUEL

18.9.312          18.15.410             GASOLINE, SPECIAL FUEL, OR AVIATION FUEL LOST FROM STORAGE

18.9.321          18.15.411             PROCESSING CLAIMS FOR REFUNDS

18.9.326          18.15.412             AGRICULTURAL USE FUEL TAX REFUND

18.9.401          18.15.218             TREATMENT OF ETHANOL-BLENDED GASOLINE

18.9.403          18.15.219             ETHANOL CONTENT

18.9.501          18.15.701             ETHANOL DISTRIBUTORS

18.9.703          18.15.103             PAYMENT APPLICATION

18.9.705          18.15.111             LATE FILE AND PAY PENALTIES WHEN FILING ELECTRONICALLY

18.10.103        18.15.118             DETERMINATION OF PUBLIC ROADS AND HIGHWAYS

18.10.104        18.15.119             LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS

18.10.105        18.15.120             WHAT CONSTITUTES SPECIAL FUEL

18.10.108        18.15.501             ESTIMATE OF DIESEL POWERED VEHICLES SUPPLY TANKS

18.10.110        18.15.502             OFF-HIGHWAY VEHICLE/EQUIPMENT

18.10.111        18.15.503             DYED SPECIAL FUEL ALLOWANCE

18.10.112        18.15.504             DYED SPECIAL FUEL

18.10.121        18.15.602             QUARTERLY REPORTS - TAX PAYMENT

18.10.124        18.15.603             IFTA LICENSE BOND REQUIREMENT

18.10.125        18.15.604             IFTA REINSTATEMENT FEE

18.10.313        18.15.610             TERMINATION OF AN IFTA LICENSE

18.10.314        18.15.611             CONFISCATION OF CERTAIN LICENSE COPIES

18.10.324        18.15.612             FAILURE TO MAINTAIN RECORDS

18.10.406        18.15.418             CARDTROL COMPLIANCE AND ADMINISTRATION

18.10.407        18.15.419             STATEMENT FOR KEYLOCK CARDTROL REPORTING

18.11.102        18.15.126             SEIZING IMPROPERLY IMPORTED FUELS

18.11.103        18.15.127             NOTIFICATION OF SEIZURE OF FUEL

18.11.104        18.15.128             CONDUCT OF HEARING FOR CLAIM OR TITLE TO SEIZED FUEL

18.11.105        18.15.129             DETERMINATION OF WHOLESALE PRICE OF FUEL

18.11.106        18.15.130             CONTRACTING FOR PURCHASE OF SEIZED FUEL

 

4. The department has transferred the following rules as proposed:

 

OLD                NEW

18.9.603          18.15.702             PROCESSING OF THE TAX INCENTIVE

                                                  PAYMENT

18.9.605          18.15.703             OFFSETS

18.9.606          18.15.710             QUARTERLY REPORTS

18.9.607          18.15.711             CANCELLATION OR DENIAL OF

                                                  LICENSE

18.9.608          18.15.712             USE OF MONTANA PRODUCTS

18.9.701          18.15.102             WAIVER OF MOTOR FUEL PENALTIES

18.10.106        18.15.601             IFTA AGREEMENT

18.10.503        18.15.801             CNG AND LPG DEALER LICENSE

18.10.504        18.15.802             QUARTERLY TAX RETURNS

18.10.505        18.15.803             DEALER RECORDS – AUDIT

18.10.506        18.15.804             DEALER INVOICES

18.10.507        18.15.805             CNG OR LPG DEALER'S BOND

 

5. The department has repealed the following rules as proposed:

 

18.9.112                                     DEFINITIONS

18.9.325                                     DEFINITIONS

18.9.402                                     AGRICULTURAL PRODUCTS

18.9.601                                     INTENT

18.9.602                                     DEFINITIONS

18.9.704                                     DEFINITIONS

18.10.107                                   DEFINITIONS

18.10.201                                   CERTAIN FEDERALLY OWNED ROADS

18.10.202                                   OFF-ROAD USAGE

18.10.301                                   PERMIT REQUIRED

18.10.302                                   PERMIT DETAILS

18.10.321                                   REQUIRED RECORDS – AUDITS

18.10.322                                   RECORDS WHEN BULK STORAGE INVOLVED

18.10.323                                   TRIP AND FUEL CONSUMPTION RECORDS

18.10.404                                   SELLER INVOICES

18.11.101                                   DEFINITIONS

 

6. The department received one comment. A summary of the comment received and the department's response is as follows:

 

COMMENT #1: One comment was received stating the proposed rules accurately reflect the intent of HB 60 and HB 99 that were passed by the 2015 Legislature. The comment stated the combining of the previously separate chapters on gasoline license tax and special fuel tax provides for consistency and simplifies the use of the statutes.

 

RESPONSE #1: The department acknowledges receipt of the comment in support and appreciates all public participation in the rulemaking process.

 

 

 

/s/ Carol Grell Morris                             /s/ Michael T. Tooley                  

Carol Grell Morris                                  Michael T. Tooley

Rule Reviewer                                       Director

                                                              Department of Transportation

 

Certified to the Secretary of State October 3, 2016.

 

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