Terms Used In Montana Code > Title 15 > Chapter 70 - Gasoline and Vehicle Fuels Taxes

• Agency: means an office, position, commission, committee, board, department, council, division, bureau, section, or any other entity or instrumentality of the executive, legislative, or judicial branch of state government. See Montana Code 2-8-301
• Agricultural use: means use of gasoline or special fuel by a person who earns income while engaging in the business of farming or ranching and who files farm or income reports for tax purposes as required by the United States internal revenue service. See Montana Code 15-70-401
• 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
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Aviation fuel: means gasoline or any other liquid fuel by whatever name the liquid fuel may be known or sold, compounded for use in and sold for use in aircraft, including but not limited to any and all gasoline or liquid fuel meeting or exceeding the minimum specifications prescribed by the United States for use by its military forces in aircraft. See Montana Code 15-70-401
• Biodiesel: means a fuel produced from monoalkyl esters of long-chain fatty acids derived from vegetable oils, renewable lipids, animal fats, or any combination of those ingredients. See Montana Code 15-70-401
• Bond: means :

  (a)a bond executed by an alternative fuel dealer as principal with a corporate surety qualified under the laws of Montana, payable to the state of Montana, conditioned on performance of all requirements of this part, including the payment of all taxes, penalties, and other obligations of the alternative fuel dealer arising out of this part; or

  (b)a deposit with the department by the alternative fuel dealer, under terms and conditions that the department may prescribe, of certificates of deposit or irrevocable letters of credit issued by a bank and insured by the federal deposit insurance corporation. See Montana Code 15-70-701

• Bulk delivery: means placing gasoline or special fuel not intended for resale in storage or containers. See Montana Code 15-70-401
• Charging station: means equipment with a rated capacity greater than 25 kilowatts that is not installed at a residence or owned by an association of real property owners including a homeowners' association as defined in 70-17-901 that transfers electric current to the power system of an electric vehicle and the real property in which the equipment is affixed, and includes public charging stations and public legacy charging stations. See Montana Code 15-70-801
• Compressed natural gas: means a product that is used as a fuel and that contains carbon or hydrogen, or both, and is compressed to greater than 24 pounds per square inch absolute base pressure and up to 3,600 pounds per square inch absolute base pressure when sold for use in motor vehicles operated on the public roads and highways of this state. See Montana Code 15-70-701
• Department: means the department of transportation as provided for in 2-15-2501. See Montana Code 15-70-112
• Department: means the department of transportation. See Montana Code 15-70-401
• Department: means the department of transportation. See Montana Code 15-70-503
• Department: means the department of transportation. See Montana Code 15-70-701
• Distributed: means the withdrawal of gasoline or special fuel from a refinery or terminal storage, other than by pipeline, by a licensed distributor for sale or use in this state, including:

  (i)gasoline or special fuel refined, produced, manufactured, or compounded in this state and placed in storage tanks in this state;

  (ii)gasoline or special fuel transferred from a refinery or pipeline terminal in this state and placed in tanks at the refinery or terminal; or

  (iii)gasoline or special fuel imported into this state and placed in storage at a refinery or pipeline terminal. 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

• Electronic funds transfer: means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account. See Montana Code 15-70-112
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Ethanol: means nominally anhydrous ethyl alcohol that has been denatured as specified in 27 CFR, parts 20 and 21, and that meets the standards for ethanol adopted pursuant to 82-15-103. See Montana Code 15-70-401
• 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. See Montana Code 15-70-503
• Ethanol-blended gasoline: means gasoline blended with ethanol. See Montana Code 15-70-401
• 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. See Montana Code 15-70-503
• Export: means to transport out of Montana, by any means other than in the fuel supply tank of a motor vehicle, gasoline or special fuel received from a refinery or pipeline terminal within Montana. See Montana Code 15-70-401
• Exporter: means a person who transports, other than in the fuel supply tank of a motor vehicle, gasoline or special fuel received from a refinery or pipeline terminal in Montana to a destination outside Montana for sale, use, or consumption outside Montana. 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

• Hydrogen fuel: means fuel that produces energy by combining hydrogen and oxygen atoms. See Montana Code 15-70-701
• Importer: means a person who transports or arranges for the transportation of gasoline or special fuel into Montana for sale, use, or distribution. See Montana Code 15-70-401
• Improperly imported fuel: means gasoline or special fuel that is:

  (a)consigned to a Montana destination and imported into the state without the distributor first having obtained a Montana distributor license as required in 15-70-402; or

  (b)delivered, possessed, sold, or transferred in the state in any manner not authorized under Title 15, chapter 70. See Montana Code 15-70-401

• keylock: means a unique device intended to allow access to a fuel dealer's unattended pump or dispensing unit for the purpose of delivery of gasoline or special fuel to an authorized user of the unique device. 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
• Legacy: A gift of property made by will.
• Liquefied petroleum gas: means any petroleum product that is sold for use in motor vehicles and that is composed predominantly of any of the following hydrocarbons or mixtures of hydrocarbons:

  (a)propane;

  (b)propylene;

  (c)butane, including normal butane or isobutane; or

  (d)butylene. See Montana Code 15-70-701

• Motor vehicle: means all vehicles that are operated on the public roads and highways of this state and that are operated in whole or in part by the combustion of gasoline or special fuel. See Montana Code 15-70-401
• Motor vehicle: means any vehicle that is self-propelled by alternative fuel and that is driven on the public roads and highways of this state. See Montana Code 15-70-701
• Peace officer: has the meaning as defined in 46-1-202. See Montana Code 1-1-207
• Person: includes any person, firm, association, joint-stock company, syndicate, partnership, or corporation. See Montana Code 15-70-401
• Person: means a person, firm, association, joint-stock company, syndicate, partnership, or corporation. See Montana Code 15-70-701
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• Printing: means the act of reproducing a design on a surface by any process. See Montana Code 1-1-203
• Private sector: means any entity or individual not principally a part of or associated with a governmental unit that is associated with or involved in commercial activity. See Montana Code 2-8-301
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Public charging station: means a charging station that is a business using a metered system to deliver electric current to an electric vehicle and charges the customer either for the electricity transferred or for the duration of time during which the transfer of electricity takes place. See Montana Code 15-70-801
• Public legacy charging station: means a public charging station operating before July 1, 2023, that has never had a metering system in place capable of measuring electricity transferred from the charging station to the vehicle or is incapable of measuring the time elapsed while actively charging a vehicle and placing a fee on the charging session. See Montana Code 15-70-801
• 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

• Public roads and highways of this state: means all streets, roads, highways, and related structures that are:

  (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 15-70-701

• Public utility: has the meaning as defined in 69-3-101. See Montana Code 15-70-801
• Special biodiesel fuel producer: means a person who produces less than 2,500 gallons annually of biodiesel fuel from waste vegetable oil feedstock for the operation of motor vehicles owned or controlled by the person on the public roads and highways 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
• Taxes: means the taxes provided for in this chapter. See Montana Code 15-70-112
• Total remittance: means taxes, interest, and penalties collected under this chapter and cleanup fees collected by the department as provided in 75-11-314. See Montana Code 15-70-112
• 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
• Vessel: when used in reference to shipping, includes ships of all kinds, steamboats and steamships, canal boats, and every structure adapted to be navigated from place to place. See Montana Code 1-1-207
• Waste vegetable oil: means used cooking oil gathered from restaurants or commercial food processors. See Montana Code 15-70-401
• Willfully: when applied to the intent with which an act is done or omitted, means a purpose or willingness to commit the act or make the omission referred to. See Montana Code 1-1-204