Terms Used In Montana Code 15-70-411

• Department: means the department of transportation. See Montana Code 15-70-401
• Distributor: means :

  (i)a person who engages in the business in this state of producing, refining, manufacturing, or compounding gasoline or special fuel for sale, use, or distribution;

  (ii)an importer who imports gasoline or special fuel for sale, use, or distribution;

  (iii)a person who engages in the wholesale distribution of gasoline or special fuel in this state and chooses to become licensed to assume the Montana state gasoline tax or special fuel tax liability;

  (iv)an exporter;

  (v)a dealer licensed as of January 1, 1969, except a dealer at an established airport; or

  (vi)a person in Montana who blends ethanol with gasoline. See Montana Code 15-70-401

• Gasoline: includes :

  (i)all petroleum products commonly or commercially known or sold as gasolines, including casinghead gasoline, natural gasoline, aviation fuel, and all flammable liquids composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating internal combustion engines; and

  (ii)any other type of additive when the additive is mixed or blended into gasoline, regardless of the additive's classifications or uses. See Montana Code 15-70-401

• Person: includes any person, firm, association, joint-stock company, syndicate, partnership, or corporation. See Montana Code 15-70-401
• special fuel: includes biodiesel and additives of all types when the additive is mixed or blended into special fuel, regardless of the additive's classifications or uses. See Montana Code 15-70-401