Montana § 15-70-405 Exemption From Special Fuel Tax

Montana Statutes

§ 15-70-405 — Exemption From Special Fuel Tax

Montana § 15-70-405

Title 15TAXATION

Ch. 70GASOLINE AND VEHICLE FUELS TAXES

Part 4Gasoline and Special Fuel Tax

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Bluebook

Mont. Code Ann. § 15-70-405 (2026).

Text

15-70-405 . Exemption from special fuel tax.

(1)Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock.

(2)This section does not apply to special fuel used for agricultural purposes pursuant to 15-70-430 .

(3)To qualify for the exemption under this section, the special biodiesel fuel producer shall:

(a)register annually with the department; and

(b)report on the amount of biodiesel produced and used by the producer in a calendar year by February 15 of the succeeding year.

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15-70-405 . Exemption from special fuel tax. (1) Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock.
(2) This section does not apply to special fuel used for agricultural purposes pursuant to 15-70-430 .
(3) To qualify for the exemption under this section, the special biodiesel fuel producer shall:
(a) register annually with the department; and
(b) report on the amount of biodiesel produced and used by the producer in a calendar year by February 15 of the succeeding year.