# Mont. Code Ann. § 15-70-404: 15-70-404 Computation

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-404

## Section

- **Citation:** Mont. Code Ann. § 15-70-404
- **Heading:** 15-70-404 Computation
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-404

## Text

15-70-404 . (Temporary) Computation. (1) The tax imposed on the distributor under 15-70-403 (1) may be rounded to the nearest whole dollar amount.

(2) The tax imposed under 15-70-403 (6) on owners or operators of the motor vehicles operating on the public roads and highways of this state must be computed, with respect to gasoline or special fuel for which the tax has not been paid in this state and that has been consumed by the purchaser, by multiplying the corresponding tax rate per gallon as provided in 15-70-403 (1) by the number of gallons of gasoline or special fuel consumed by the person in the operation of motor vehicles on the public roads and highways of this state.

## Nearby sections

- [Mont. Code Ann. § 15-70-401 15-70-401 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-401.md)
- [Mont. Code Ann. § 15-70-402 15-70-402 License and security of distributors -- denial or disciplinary action](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-402.md)
- [Mont. Code Ann. § 15-70-403 15-70-403 Gasoline, special fuel, and aviation fuel tax -- incidence -- rates](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-403.md)
- [Mont. Code Ann. § 15-70-404 15-70-404 Computation](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-404.md)
- [Mont. Code Ann. § 15-70-405 15-70-405 Exemption from special fuel tax](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-405.md)
- [Mont. Code Ann. § 15-70-410 15-70-410 Distributor's statement and payment -- confidentiality](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-410.md)
- [Mont. Code Ann. § 15-70-411 15-70-411 Recordkeeping requirements](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-411.md)
- [Mont. Code Ann. § 15-70-412 15-70-412 Invoice of distributors and aviation fuel dealers](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-412.md)
- [Mont. Code Ann. § 15-70-415 15-70-415 Examination of records](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-415.md)
- [Mont. Code Ann. § 15-70-416 15-70-416 Information reports -- penalty -- confidentiality](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-416.md)
- [Mont. Code Ann. § 15-70-417 15-70-417 Penalties for delinquency](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-417.md)
- [Mont. Code Ann. § 15-70-418 15-70-418 Fraudulent returns -- penalty](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-418.md)
- [Mont. Code Ann. § 15-70-419 15-70-419 Improperly imported fuel -- seizure](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-419.md)
- [Mont. Code Ann. § 15-70-420 15-70-420 Warrant for distraint](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-420.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-404. Check the current official text before relying on it. Not legal advice.