Montana § 15-70-404 Computation

Montana Statutes

§ 15-70-404 — Computation

Montana·Title 15 TAXATION·Ch. 70 GASOLINE AND VEHICLE FUELS TAXES·Part 4 Gasoline and Special Fuel Tax

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.

Montana § 15-70-404 (Computation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.