15-70-415. Examination of records. (1) The department or its authorized representative may examine the books, papers, records, and equipment of any distributor, special fuel user, or person dealing in, transporting, or storing gasoline or special fuel, as defined in this part, and may investigate the character of the disposition that any person makes of the gasoline or special fuel in order to determine whether all taxes due are being properly reported and paid. If the books, papers, records, and equipment are not maintained in this state at the time of demand, they must be furnished at the direction of the department for review either in the offices of the department or at the business location of the taxpayer.

Terms Used In Montana Code 15-70-415

  • Conviction: A judgement of guilt against a criminal defendant.
  • 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

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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

  • Knowingly: means only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See Montana Code 1-1-204
  • Person: includes any person, firm, association, joint-stock company, syndicate, partnership, or corporation. See Montana Code 15-70-401
  • Public roads and highways of this state: means all streets, roads, highways, and related structures:

    (a)built and maintained with appropriated funds of the United States, the state of Montana, or any political subdivision of the state;

    (b)dedicated to public use;

    (c)acquired by eminent domain, as provided in Title 60, chapter 4, or Title 70, chapter 30; or

    (d)acquired by adverse use by the public, with jurisdiction having been assumed by the state or any political subdivision of the state. 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
  • Special fuel user: means a person who consumes special fuel for the operation of motor vehicles owned or controlled by the person on the public roads and highways of this state. See Montana Code 15-70-401
  • 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
  • Use: means the operation of a motor vehicle on the public roads and highways of this state or of any political subdivision of this state. See Montana Code 15-70-401

(2)The records, receipts, invoices, and any other pertinent papers supporting sales of each distributor or any person dealing in, transporting, or storing gasoline or special fuel must be open and subject to inspection by the department or its authorized representative during business hours to determine the amount of gasoline or special fuel tax due.

(3)The department may physically inspect terminals, dyes, dyeing equipment, storage facilities, and downstream storage facilities. A person who purposely or knowingly refuses to permit an inspection authorized by this section is guilty of a misdemeanor punishable by a fine not to exceed $500 upon conviction for the first offense, not to exceed $1,000 upon conviction for the second offense, and not to exceed $2,000 for each subsequent conviction. Each refusal is a separate offense.

(4)For the purpose of enforcing the provisions of this part, the fact that a person has placed or received gasoline or special fuel into storage or dispensing equipment designed to fuel motor vehicles is prima facie evidence that all of the gasoline or special fuel has been delivered by the person into the fuel supply tanks of motor vehicles and consumed in the operation of motor vehicles on the public roads and highways of this state unless the contrary is established by satisfactory evidence.

(5)The department may establish vehicle inspection sites and may stop, detain, and inspect vehicles propelled by special fuel. A person who purposely or knowingly refuses to permit an inspection authorized by this section is guilty of a misdemeanor punishable by a fine not to exceed $500 upon conviction of the first offense, not to exceed $1,000 upon conviction for the second offense, and not to exceed $2,000 for each subsequent conviction. Each refusal is a separate offense.

(6)The department shall, upon request from officials entrusted to enforce the fuel tax laws of any other state, the District of Columbia, the United States, its territories and possessions, or the provinces of Canada, forward to the officials any information that it may have relative to the receipt, storage, delivery, sale, use, or other disposition of motor fuel by any distributor or special fuel user if the other state or states furnish similar information to this state.

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