(1) The department will allow the state of Montana, cities, counties, school districts, and federal and tribal governments to use dyed, low sulphur special fuel on the public roads if the following criteria are met:

(a) The vehicles are owned by a governmental entity (state of Montana, city, county, school district, federal or tribal government); or

(b) The vehicles are leased by the governmental entities (state of Montana, city, county, school district, federal or tribal government) and the lease terms meet the criteria for a "long term lease."