Montana Code 15-70-713. Examination of records — enforcement — reciprocity
15-70-713. Examination of records — enforcement — reciprocity. (1) The department shall enforce the provisions of this part.
Terms Used In Montana Code 15-70-713
- Alternative fuel: means a gas, liquid, or other fuel that, with or without adjustment or manipulation such as adjustment or manipulation of pressure or temperature, is capable of being used for the generation of power to propel a motor vehicle. See Montana Code 15-70-701
- Alternative fuel dealer: means a person that is licensed or required to be licensed under 15-70-702 that delivers alternative fuel into the fuel supply tank or tanks of a motor vehicle. See Montana Code 15-70-701
- Department: means the department of transportation. See Montana Code 15-70-701
- Person: means a person, firm, association, joint-stock company, syndicate, partnership, or corporation. See Montana Code 15-70-701
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
- Taxes: means the taxes provided for in this chapter. See Montana Code 15-70-112
- United States: includes the District of Columbia and the territories. See Montana Code 1-1-201
(2)The department or its authorized representative may examine the records, receipts, invoices, documents, and equipment of any alternative fuel dealer or any person importing, manufacturing, refining, dealing in, transporting, or storing alternative fuel and may investigate the character of the disposition that any person makes of alternative fuel in order to determine whether all taxes due under this part are being properly reported and paid. If the records, receipts, invoices, documents, and equipment are not maintained in this state at the time of demand, they must be furnished at the direction of the department or at the business location of the dealer or other person and must, if requested by the department, be accompanied by the dealer or other person.
(3)The department shall, on request from an official who is responsible for the enforcement of the alternative fuel tax law of any other state, the District of Columbia, the United States, a territory or possession of the United States, or a province of Canada, forward to the official any information that it has relative to the receipt, storage, delivery, sale, use, or other disposition of alternative fuel by any alternative fuel dealer if the other governmental entity furnishes similar information to the department.