Administrative Rules of the State of Montana

(1) The following percentages are allowed for the refund of gasoline or special fuel used in operating a PTO or auxiliary engines when the above records are maintained. The amounts are specified as a percentage of the total taxable fuel used by the vehicle. Work performed in accordance with 15-70-403(6) or (7), MCA, is not eligible for a refund. The percentages are:

Water and oil well drilling rigs	80%
Cement mixing/concrete pumping trucks	30%
Sanitation/garbage trucks/septic pumpers	30%
Sewer cleaning/jet vactor	30%
Super suckers	30%
Fire trucks	30%
Mobile cranes	30%
Line truck with digger/aerial lift	25%
Refrigeration trucks	25%
Sweeper trucks (must be motor vehicle)	25%
Self loaders/boom truck (i.e., logging trucks)	20%
Truck with hydraulic winch	20%
Wrecker	20%
Semi-wrecker	20%
Service truck with jack hammer/drill/crane	20%
Oil and water well service trucks	20%
Bulk feed truck	20%
Dump trailer trucks	20%
Dump trucks	20%
Hot asphalt distribution truck	20%
Leaf truck	20%
Pneumatic tank truck	20%
Salt spreader on dump truck	20%
Seeder truck	20%
Snow plow	20%
Spray truck	20%
Tank transport	20%
Tank trucks	20%
Car carrier with hydraulic winch	10%
Carpet cleaning van	10%
All others, including auxiliary engines
under 15 horsepower	7.5%

History: 15-70-104, MCA; IMP, 15-70-426, MCA; NEW, 1996 MAR p. 913, Eff. 4/5/96; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS & AMD from ARM 18.9.306, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2020 MAR p. 2238, Eff. 12/12/20.