§ 15-70-701 Definitions
§ 15-70-702 Alternative fuel dealer’s license
§ 15-70-703 Application for license
§ 15-70-704 Bonding, release of surety, and additional bond
§ 15-70-705 Issuance of license — grounds for refusal — hearing
§ 15-70-706 Revocation of license — notice
§ 15-70-707 Cancellation of license on surrender
§ 15-70-711 Tax on compressed natural gas, hydrogen fuel, liquefied petroleum gas, and alternative fuels
§ 15-70-712 Recordkeeping
§ 15-70-713 Examination of records — enforcement — reciprocity
§ 15-70-714 Returns required — payment
§ 15-70-715 Penalties for refusal or failure to file return or pay tax when due
§ 15-70-716 Deficiency — penalty
§ 15-70-717 Determination if no return made — penalty — presumption
§ 15-70-718 Fraudulent return — penalty
§ 15-70-719 Warrant for distraint
§ 15-70-720 Statute of limitations

Terms Used In Montana Code > Title 15 > Chapter 70 > Part 7 - Alternative Fuel Tax

  • 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
  • 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

  • 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
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the department of transportation. See Montana Code 15-70-701
  • 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.
  • Hydrogen fuel: means fuel that produces energy by combining hydrogen and oxygen atoms. See Montana Code 15-70-701
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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 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
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means a person, firm, association, joint-stock company, syndicate, partnership, or corporation. See Montana Code 15-70-701
  • Property: means real and personal property. See Montana Code 1-1-205
  • 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

  • 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