Rule 18.15.119 - LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS(1) Gasoline and special fuel, as referred to in Title 15, chapter 70, MCA, must be taxed when consumed in the operation of a motor vehicle upon public roads or the rights-of-way of which are owned by the state, county, municipality, or other governmental agency regardless of who performs the maintenance thereon.Mont. Admin. r. 18.15.119
Transfer from 18.10.104, 2016 MAR p. 1849, Eff. 10/15/2016; AMD,2020 MAR p. 2238, Eff.12/12/2020AUTH: 15-70-104, MCA; IMP: 15-70-401, MCA