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(1) As used in these rules, the term "wholesale distributor" and "wholesale distribution" includes any person who:

(a) purchases gasoline, special fuel, or aviation fuel and subsequently sells and delivers the gasoline, special fuel, or aviation fuel to retailers in bulk quantities in this state; and

(b) elects to become licensed under 15-70-401, MCA, to assume the Montana state gasoline, special fuel, or aviation fuel tax liability and the other obligations of a "distributor" pursuant to Title 15, chapter 70, part 4, MCA, and these rules.

(2) The terms "wholesale distributor" and "wholesale distribution" do not include any person who is a producer or importer.

(3) The term "wholesale distribution" does not include a parent corporation or company that sells gasoline, special fuel, or aviation fuel only to its wholly owned subsidiary service stations.


History: 15-70-104, MCA; IMP, 15-70-401, MCA; NEW, 1983 MAR p. 1929, Eff. 12/30/83; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2001 MAR p. 2143, Eff. 10/26/01; AMD, 2010 MAR p. 2814, Eff. 12/10/10; TRANS & AMD from ARM 18.9.108, 2016 MAR p. 1849, Eff. 10/15/16.

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