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18.15.101    DEFINITIONS

The following definitions apply in this chapter:

(1) "Act" means the "Ethanol Tax Incentive and Administration Act," Title 15, chapter 70, part 5, MCA.

(2) "Automobile" is a self-propelled passenger vehicle that usually has four wheels and an internal combustion engine and is not a pick-up truck or truck. This vehicle is commonly referred to as a car or automobile.

(3) "Bulk storage" means a container or tank holding any fuels for storage, other than the supply tank of a motor vehicle or any internal combustion engine or motor fuel placed in storage at refineries or pipeline terminals.

(4) "Combination" is a motor vehicle used, designed, or maintained for transportation of persons or property and has two or more axles whose gross weight exceeds 26,000 pounds or a combination of vehicles whose combined licensed weight exceeds 26,000 pounds.

(5) "Consecutive twelve months" means state fiscal year, July 1 through June 30.

(6) "Department" means the Department of Transportation.

(7) "Division" means the administration division, Department of Transportation.

(8) "EDI" means Electronic Data Interchange.

(9) "EFT" means Electronic Funds Transfer.

(10) "Gross earned agricultural or farm income" means all taxable income and wages, before expenses, a person or business receives from: cultivating, operating, or managing a farm for gain or profit, either as owner or tenant; operating a livestock, dairy, poultry, fish, fur-bearing animals, or horticultural commodities business; operating a feed yard for the fattening of cattle; operating a fruit or truck farm; operating an agricultural commodities business; operating a plantation, ranch, range, nursery or orchard; and sale of crop shares if the person materially participates in producing the crop.

(11) "Gross earned income" means all taxable income and wages, before expenses, a person or business earns from: services, sale of goods, working for someone, or working in a business the person owns or operates. Examples of gross earned income generally include but are not limited to: wages, salaries, tips, and other taxable employee pay; union strike benefits; long-term disability benefits received prior to minimum retirement age; earnings from self-employment if the person owns or operates their own business; and gross income received as a statutory employee. Examples of gross income that are not considered earned include: passive income, such as interest, dividends, and capital gains; retirement income; social security; unemployment benefits; alimony; and child support.

(12) "Informal review" means a review by department staff to consider information and make a recommendation for disposition of an assessment or other notice to the appropriate agency administrator.

(13) "Notice" means a notice provided to the taxpayer as follows:

(a) "assessment notice" means a notice of an amount owed to the department, which may include, but is not limited to, a notice of refund reduction, notice of audit findings, tax debt, fine, penalty or interest assessment, or similar action;

(b) "notice of intent to revoke a license" means a violation of motor fuel tax or International Registration Plan statutes or rules administered by the department;

(c) "notice of cancellation" means a notice provided to a distributor, IRP, IFTA, or other department fuel tax licensee of the department's intent to cancel the license;

(d) "notice of refund reduction" means a notice stating a taxpayer's refund will be reduced from the claimed amount.

(14) "Pick-up truck" is a vehicle licensed under a flat gross vehicle weight (GVW) fee and has a manufacturer's rated capacity of 1/4 ton, 1/2 ton, 3/4 ton, or one ton. This vehicle, regardless of how it is registered and plated, is also commonly known as a pick-up truck, van, or sport utility vehicle.

(15) "Point specified" for purposes of the starting point of the temporary special fuel agricultural permit means the point where the person first crosses the border into Montana.

(16) "Radius" for purposes of measuring the area of the temporary special fuel agricultural permit is measured in air miles.

(17) "Seizure list" means a list containing the names of companies appearing on the warning list that have been issued a notice to appear for improperly importing fuel.

(18) "Special fuel" as defined in 15-70-401, MCA, includes diesel fuel, stove oils, heating oils, burner fuels, kerosene, or any other combination of hydrocarbon fuels used for the operation of motor vehicles, except fuels subject to the gasoline license tax or to the license tax on vehicles operated by liquefied petroleum gas or compressed natural gas.

(19) "Taxpayer" means "Person" as described in 15-70-401(18), MCA.

(20) "Truck" is a vehicle licensed under graduating gross vehicle weight (GVW) fees and has a manufacturer's rated capacity exceeding one ton, but not exceeding 46,000 pounds.

(21) "Warning list" means a list established and maintained by the department indicating that a warning notice has been issued to a transporter for improperly importing fuel.

(22) "Written plan" means a detailed proposed business plan providing information that allows the department to estimate the ethanol incentive tax reservation of funds.


History: 15-70-104, 15-70-115, 15-70-522, MCA; IMP, 15-70-403, 15-70-419, 15-70-426, 15-70-430, 15-70-455, 15-70-501, 15-70-502, 15-70-503, 15-70-511, 15-70-512, 15-70-513, 15-70-514, 15-70-521, 15-70-522, 15-70-523, 15-70-527, MCA; NEW, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2018 MAR p. 588, Eff. 3/17/18; AMD, 2020 MAR p. 2238, Eff. 12/12/20.

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