Montana § 15-70-404 Computation

Montana Statutes

§ 15-70-404 — Computation

Montana § 15-70-404

Title 15TAXATION

Ch. 70GASOLINE AND VEHICLE FUELS TAXES

Part 4Gasoline and Special Fuel Tax

This text of Montana § 15-70-404 (Computation) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-70-404 (2026).

Text

15-70-404 . (Temporary) Computation.

(1)The tax imposed on the distributor under 15-70-403 (1) may be rounded to the nearest whole dollar amount.

(2)The tax imposed under 15-70-403 (6) on owners or operators of the motor vehicles operating on the public roads and highways of this state must be computed, with respect to gasoline or special fuel for which the tax has not been paid in this state and that has been consumed by the purchaser, by multiplying the corresponding tax rate per gallon as provided in 15-70-403 (1) by the number of gallons of gasoline or special fuel consumed by the person in the operation of motor vehicles on the public roads and highways of this state.

Free access — add to your briefcase to read the full text and ask questions with AI

15-70-404 . (Temporary) Computation. (1) The tax imposed on the distributor under 15-70-403 (1) may be rounded to the nearest whole dollar amount.
(2) The tax imposed under 15-70-403 (6) on owners or operators of the motor vehicles operating on the public roads and highways of this state must be computed, with respect to gasoline or special fuel for which the tax has not been paid in this state and that has been consumed by the purchaser, by multiplying the corresponding tax rate per gallon as provided in 15-70-403 (1) by the number of gallons of gasoline or special fuel consumed by the person in the operation of motor vehicles on the public roads and highways of this state.

Legislative History

En. Sec. 6, Ch. 162, L. 1955; amd. Sec. 9, Ch. 70, L. 1963; amd; Sec. 1, Ch. 52, L. 1969; amd. Sec. 2, Ch. 61, L. 1969; amd. Sec. 4, Ch; 277, L. 1971; amd. Sec. 83, Ch. 516, L. 1973; amd. Sec. 1, Ch. 258, L. 1977; amd. Sec. 1, Ch. 377, L. 1977; R.C.M. 1947, 84-1835(b); amd. Sec. 16, Ch. 525, L. 1993; amd. Sec. 9, Ch. 568, L. 2001; amd. Sec. 12, Ch. 220, L. 2015; Sec. 15-70-326, MCA 2013; redes. 15-70-404 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 9, Ch. 267, L. 2017; amd. Sec. 31, Ch. 384, L. 2017; amd. Sec. 4, Ch. 445, L. 2025.