Montana § 15-70-523 Application For Payment Of Tax Incentive

Montana Statutes

§ 15-70-523 — Application For Payment Of Tax Incentive

Montana § 15-70-523

Title 15TAXATION

Ch. 70GASOLINE AND VEHICLE FUELS TAXES

Part 5Ethanol Tax Incentive and Administration

This text of Montana § 15-70-523 (Application For Payment Of Tax Incentive) 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. § 15-70-523 (2026).

Text

15-70-523 . Application for payment of tax incentive.

(1)The claimant shall apply for payment of the tax incentive by signed statement on a form furnished by the department. The form must be accompanied by:

(a)the original production records and invoices issued to the ethanol-blended gasoline dealer at the time of sale and delivery, showing total gallons of ethanol sold; and

(b)a certificate of blending issued by the ethanol purchaser showing the total gallons of ethanol blended and the date of blending.

(2)Application for the payment of the tax incentives must be filed with the department not later than the 25th day of the calendar month following the month for which the claim is being made.

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15-70-523 . Application for payment of tax incentive. (1) The claimant shall apply for payment of the tax incentive by signed statement on a form furnished by the department. The form must be accompanied by:
(a) the original production records and invoices issued to the ethanol-blended gasoline dealer at the time of sale and delivery, showing total gallons of ethanol sold; and
(b) a certificate of blending issued by the ethanol purchaser showing the total gallons of ethanol blended and the date of blending.
(2) Application for the payment of the tax incentives must be filed with the department not later than the 25th day of the calendar month following the month for which the claim is being made.