15-70-405 Exemption from special fuel tax
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MT Code › Title 15 › Chapter 70 › Part 4 › Section 15-70-405
Text
15-70-405 . Exemption from special fuel tax. (1) Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock.
(2) This section does not apply to special fuel used for agricultural purposes pursuant to 15-70-430 .
(3) To qualify for the exemption under this section, the special biodiesel fuel producer shall:
(a) register annually with the department; and
(b) report on the amount of biodiesel produced and used by the producer in a calendar year by February 15 of the succeeding year.
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