Rule 18.15.305 - EXEMPTION - U.S. AND OTHER STATES(1) Licensed distributors making sales of gasoline, special fuel, or aviation fuel, to the United States government or a state entity FOB rack for use by the purchaser out of the state of Montana must report the sale as a credit to the amount of gasoline, special fuel, or aviation fuel distributed on the distributor's monthly statement as an export required by 15-70-410, MCA.Mont. Admin. r. 18.15.305
Transfer from 18.9.205, 2016 MAR p. 1849, Eff. 10/15/2016 AUTH: 15-70-104, MCA; IMP: 15-70-403, 15-70-410 MCA