Rule 18.15.210 - WHOLESALE DISTRIBUTOR(1) As used in these rules, the term "wholesale distributor" and "wholesale distribution" includes any person who: (a) purchases gasoline, special fuel, or aviation fuel and subsequently sells and delivers the gasoline, special fuel, or aviation fuel to retailers in bulk quantities in this state; and(b) elects to become licensed under 15-70-401, MCA, to assume the Montana state gasoline, special fuel, or aviation fuel tax liability and the other obligations of a "distributor" pursuant to Title 15, chapter 70, part 4, MCA, and these rules.(2) The terms "wholesale distributor" and "wholesale distribution" do not include any person who is a producer or importer.(3) The term "wholesale distribution" does not include a parent corporation or company that sells gasoline, special fuel, or aviation fuel only to its wholly owned subsidiary service stationsMont. Admin. r. 18.15.210
Transfer from 18.9.108, 2016 MAR p. 1849, Eff. 10/15/2016AUTH: 15-70-104, MCA; IMP: 15-70-401, MCA