Montana Statutes
§ 15-70-503 — Definitions
Montana·Title 15 TAXATION·Ch. 70 GASOLINE AND VEHICLE FUELS TAXES·Part 5 Ethanol Tax Incentive and Administration
15-70-503 . Definitions. As used in this part, the definitions in 15-70-401 and the following definitions apply:
(1)"Department" means the department of transportation.
(2)"Ethanol distributor" means any person who, for the purpose of making ethanol-blended gasoline, engages in the business of producing ethanol for sale, use, or distribution.
(3)"Ethanol-blended gasoline dealer" means any person who blends ethanol with gasoline to produce ethanol-blended gasoline for sale from a wholesale or retail outlet, for use, or for distribution in this state.
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Legislative History
En. Sec. 3, Ch. 649, L. 1983; amd. Sec. 2, Ch. 697, L. 1985; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 1, Ch. 723, L. 1991; amd. Sec. 5, Ch. 452, L. 2005; amd. Sec. 9, Ch. 100, L. 2007; amd. Sec. 30, Ch. 220, L. 2015.
Nearby Sections
15
§ 15-70-101
Disposition Of Funds§ 15-70-103
Time Of Mailing And Filing§ 15-70-104
Rules To Be Established By Department§ 15-70-106
And 15-70-107 Reserved§ 15-70-108
Payment Of Taxes By Negotiable Instrument§ 15-70-109
Reserved§ 15-70-111
Judicial Review And Appeals§ 15-70-112
Definitions§ 15-70-115
Rules§ 15-70-116
Through 15-70-120 Reserved